In North Carolina Department of Revenue v. Kimberley Rice Kaestner 1992 Family Trust,1 the U.S. Supreme Court provided guidance as to the minimum contacts required to protect a state’s taxation of a trust’s income against a due process challenge. The article by Beckett G. Cantley and Geoffrey C. Dietrich provides an excellent description of the limited nature of that guidance and a helpful set of planning principles which, if followed, could minimize the exposure of a
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