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U.S. Supreme Court Limits the Ability of States to Tax a Trust – The Kaestner Case
August 8, 2019 by B. Wade Bowen
Category: Tax
On June 21, 2019, the U.S. Supreme Court issued an opinion limiting the ability of a state to impose income taxes on a trust when the trust’s connection with the taxing state is minimal. The case is styled North Carolina Department of Revenue v. Kimberley Rice Kaestner 1992 Family Trust. In the…
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Second Set of Qualified Opportunity Zone Proposed Regulations Provide Clarity to Potential Investors
May 6, 2019 by Craig R. Cockrell
Category: Tax
As discussed here in November (Why 2019 Will be the Year of Opportunity (Zones)), the Tax Cuts and Jobs Act created a tax-advantaged incentive program for investing in designated “qualified opportunity zones” throughout the country, including many locations in Arkansas. The opportunity zone program…
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