Navigating Trust Taxation in California: A Guide for Practitioners

This presentation provides a comprehensive overview of trust taxation in California, focusing on the rules governing fiduciary income tax, residency considerations, and the allocation of income between beneficiaries and trusts. Attendees will gain insight into how California determines trust residency and the implications for multistate trusts. Key compliance requirements and recent legal developments will also be discussed to help trustees, practitioners and advisors navigate this complex area of the law.