SpeakersDan Schrauth
Managing Director, J.P. Morgan Private Bank
Gigi Orta
Executive Director, J.P. Morgan Private Bank
Ray Thornson
Managing Director, Andersen Tax
Emerson DuBois
Managing Director, Andersen Tax
Clients continue to be focused on ways to minimize or eliminate California income tax – both personally and for irrevocable trusts. Through the use of case studies, we will review a number of recurring scenarios.
Topics• Domicile and how to respond to the client who asks: “Can I move out of CA?”
• Structuring non-grantor irrevocable trusts to defer or eliminate CA tax
• Modifying existing out-of-state irrevocable trusts
• CRTs as a state income tax minimization technique
• ING trusts
• The importance of timing
Section Chair: Eli R. Coffino, Freeland Cooper & Foreman LLP