POSTPONED - Determining Resident Trust Status in the Aftermath of Kaestner and Fielding

Event Description


We are still in the process of determining a new date and will update section members as the information becomes available.

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

Want more information about the Tax Law Section
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Need to cancel? Please see our cancellation policy.
Questions? Contact Ashley Bollig | | 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  Please provide notification at least 72 hours prior to the meeting to allow sufficient time to make arrangements for accommodations.

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Thursday, March 19, 2020

3:30 PM to 4:30 PM

Glacial Lakes Room / Minnesota State Bar Association Minneapolis, MN United States