WEBINAR | Determining Resident Trust Status in the Aftermath of Kaestner and Fielding

Event Description

Due to the current situation, this program is REMOTE-ONLY participation. There will be NO in-person attendance.

This program is co-sponsored by the MSBA Tax Law Section and the MSBA Probate and Trust Law Section

Registration Deadline: May 5th

State fiduciary income tax laws are in flux as taxpayers continue to successfully challenge state laws that impose income tax on trusts with which the state may have only minimal or historic connections.  The 2019 United States Supreme Court decision in Kaestner and the Minnesota Supreme Court decision in Fielding (and the questions they left unanswered) have created additional concerns and planning opportunities. 
In this program, the attorneys involved with the Fielding case will discuss the current state of the law regarding trust residency for income tax purposes, the impact of the Kaestner and Fielding decisions on states’ ability to define and tax a resident trust, and planning options for settlors and trustees. 


Caitlin Abram | Counsel at Faegre Drinker Biddle & Reath LLP (Faegre Drinker)

Laura Carlson | Partner at Faegre Drinker Biddle & Reath LLP (Faegre Drinker)

Walter Pickhardt | Senior Counsel at Faegre Drinker Biddle & Reath LLP (Faegre Drinker)

CLE Credits:

1.0 Standard CLE Credits Applied for


Tax Law Section or Probate and Trust Section Member: Free
MSBA Member not in the section: $30
Non-MSBA Member: $35
Law Student: Free

Join the Tax Law Section: MSBA members who are not members of this Section can join the Section now and your membership will be good through June 30, 2021! Click here to join.

Remote Participation:

This program is webinar only.

If you are new to remote participation with AdobeConnect, we encourage you to log in 15 minutes before the start of the program. Staff will be available in the virtual classroom to assist with any questions that you have.

Want more information about the Tax Law Section
Want more information about the Probate and Trust Law Section
To register with a check, please mail in this registration form.
Need to cancel? Please see our cancellation policy.
Questions? Contact Ashley Bollig | abollig@mnbars.org | 612-278-6353

The MSBA is committed to creating an inclusive environment in which all members can participate fully. If you need reasonable accommodations to participate in this event, please notify Ashley Bollig at abollig@mnbars.org.  Please provide notification at least 72 hours prior to the meeting to allow sufficient time to make arrangements for accommodations.

Register for this Event

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Pre-Registration is Closed

Thursday, May 7, 2020

3:30 PM to 4:30 PM