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DINGing State Income Taxes in Artwork Transactions

DINGing State Income Taxes in Artwork Transactions

Save money by using a Delaware incomplete non-grantor trust

In an increasingly adverse tax environment, taxpayers and their advisors are planning creatively to mitigate their liability exposure. One tool that a taxpayer can use is a Delaware incomplete non-grantor (DING) trust. DING trusts are sitused in jurisdictions that don’t tax the income and capital gains of a non-grantor trust.1 Individual taxpayers

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