{"id":9996,"date":"2019-03-01T07:09:00","date_gmt":"2019-03-01T12:09:00","guid":{"rendered":"https:\/\/actec.matrixdev.net\/press-releases\/\/"},"modified":"2023-08-31T07:13:25","modified_gmt":"2023-08-31T11:13:25","slug":"actec-files-amicus-brief-with-supreme-court-2","status":"publish","type":"post","link":"https:\/\/actec.matrixdev.net\/press-releases\/actec-files-amicus-brief-with-supreme-court-2\/","title":{"rendered":"ACTEC Files Amicus Brief with Supreme Court"},"content":{"rendered":"\n

FOR IMMEDIATE RELEASE<\/strong><\/p>\n\n\n\n

An amicus brief in The North Carolina Department of Revenue v. The Kimberley Rice Kaestner 1992 Family Trust <\/a><\/strong>was filed on March 1, 2019, with the Supreme Court by ACTEC. This is an important case dealing with the ability of a state to tax the income of an irrevocable nongrantor trust. The College took no position in the case but instead, as noted in the brief, was filed to:<\/p>\n\n\n\n

\u201cassist the Court in understanding the history and practice of state fiduciary income taxation as applied to accumulated income in nongrantor trusts and the complexities of such statutes in the context of the multi-state contacts common in today\u2019s mobile society.\u201d<\/p>\n\n\n\n

Oral argument in Kaestner is set for April 16. To read full brief please visit https:\/\/actec.matrixdev.net\/wp-content\/uploads\/2023\/08\/18-457_Amicus_Brief_for_ACTEC.pdf<\/a><\/p>\n\n\n\n

ACTEC Fellows Gregory N. Barrick<\/a>, David A. Berek<\/a>, Jonathan G. Blattmachr<\/a>, Jane Gorham Ditelberg<\/a>, Gregory V. Gadarian<\/a>, Mitchell M. Gans<\/a>, Robert W. Goldman<\/a>, Margaret G. Lodise<\/a>, Carl I. King<\/a>, Raj A. Malviya<\/a>, Carlyn S. McCaffrey<\/a>, Richard W. Nenno<\/a>, Charles A. Redd<\/a>, Robert H. Sitkoff<\/a>, and Bruce Stone<\/a> worked to prepare and review the brief. <\/p>\n\n\n\n

About ACTEC<\/strong><\/p>\n\n\n\n

Established in Los Angeles in 1949, The American College of Trust and Estate Counsel, ACTEC, is now based in Washington, DC. ACTEC is a nonprofit association of lawyers and law professors skilled and experienced in the preparation of wills and trusts; estate planning; and probate procedure and administration of trusts and estates of decedents, minors and incompetents. Its more than 2,500 members are called “Fellows” and practice throughout the United States, Canada, and other foreign countries.<\/p>\n\n\n\n

###<\/p>\n","protected":false},"excerpt":{"rendered":"

An amicus brief in The North Carolina Department of Revenue v. The Kimberley Rice Kaestner 1992 Family Trust was filed on March 1, 2019, with the Supreme Court by ACTEC. This is an important case dealing with the ability of a state to tax the income of an irrevocable nongrantor trust.<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_tec_requires_first_save":true,"_EventAllDay":false,"_EventTimezone":"","_EventStartDate":"","_EventEndDate":"","_EventStartDateUTC":"","_EventEndDateUTC":"","_EventShowMap":false,"_EventShowMapLink":false,"_EventURL":"","_EventCost":"","_EventCostDescription":"","_EventCurrencySymbol":"","_EventCurrencyCode":"","_EventCurrencyPosition":"","_EventDateTimeSeparator":"","_EventTimeRangeSeparator":"","_EventOrganizerID":[],"_EventVenueID":[],"_OrganizerEmail":"","_OrganizerPhone":"","_OrganizerWebsite":"","_VenueAddress":"","_VenueCity":"","_VenueCountry":"","_VenueProvince":"","_VenueState":"","_VenueZip":"","_VenuePhone":"","_VenueURL":"","_VenueStateProvince":"","_VenueLat":"","_VenueLng":"","_VenueShowMap":false,"_VenueShowMapLink":false,"_tribe_blocks_recurrence_rules":"","_tribe_blocks_recurrence_description":"","_tribe_blocks_recurrence_exclusions":"","footnotes":""},"categories":[1],"tags":[],"class_list":["post-9996","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"\nACTEC Files Amicus Brief with Supreme Court<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ACTEC Files Amicus Brief with Supreme Court\" \/>\n<meta property=\"og:description\" content=\"An amicus brief in The North Carolina Department of Revenue v. The Kimberley Rice Kaestner 1992 Family Trust was filed on March 1, 2019, with the Supreme Court by ACTEC. This is an important case dealing with the ability of a state to tax the income of an irrevocable nongrantor trust.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/actec.matrixdev.net\/press-releases\/actec-files-amicus-brief-with-supreme-court-2\/\" \/>\n<meta property=\"og:site_name\" content=\"The American College of Trust and Estate Counsel\" \/>\n<meta property=\"article:published_time\" content=\"2019-03-01T12:09:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-08-31T11:13:25+00:00\" \/>\n<meta name=\"author\" content=\"matrixsuperadmin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"matrixsuperadmin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/actec.matrixdev.net\/press-releases\/actec-files-amicus-brief-with-supreme-court-2\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/actec.matrixdev.net\/press-releases\/actec-files-amicus-brief-with-supreme-court-2\/\"},\"author\":{\"name\":\"matrixsuperadmin\",\"@id\":\"https:\/\/actec.matrixdev.net\/#\/schema\/person\/8d447ca1f678b6390aab713446c4d0ef\"},\"headline\":\"ACTEC Files Amicus Brief with Supreme Court\",\"datePublished\":\"2019-03-01T12:09:00+00:00\",\"dateModified\":\"2023-08-31T11:13:25+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/actec.matrixdev.net\/press-releases\/actec-files-amicus-brief-with-supreme-court-2\/\"},\"wordCount\":296,\"publisher\":{\"@id\":\"https:\/\/actec.matrixdev.net\/#organization\"},\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/actec.matrixdev.net\/press-releases\/actec-files-amicus-brief-with-supreme-court-2\/\",\"url\":\"https:\/\/actec.matrixdev.net\/press-releases\/actec-files-amicus-brief-with-supreme-court-2\/\",\"name\":\"ACTEC Files Amicus Brief with Supreme Court\",\"isPartOf\":{\"@id\":\"https:\/\/actec.matrixdev.net\/#website\"},\"datePublished\":\"2019-03-01T12:09:00+00:00\",\"dateModified\":\"2023-08-31T11:13:25+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/actec.matrixdev.net\/press-releases\/actec-files-amicus-brief-with-supreme-court-2\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/actec.matrixdev.net\/press-releases\/actec-files-amicus-brief-with-supreme-court-2\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/actec.matrixdev.net\/press-releases\/actec-files-amicus-brief-with-supreme-court-2\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/actec.matrixdev.net\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"ACTEC Files Amicus Brief with Supreme Court\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/actec.matrixdev.net\/#website\",\"url\":\"https:\/\/actec.matrixdev.net\/\",\"name\":\"The American College of Trust and Estate Counsel\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/actec.matrixdev.net\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/actec.matrixdev.net\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/actec.matrixdev.net\/#organization\",\"name\":\"The American College of Trust and Estate Counsel\",\"url\":\"https:\/\/actec.matrixdev.net\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/actec.matrixdev.net\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/actec.matrixdev.net\/wp-content\/uploads\/2023\/04\/ACTEC_logo_color.svg\",\"contentUrl\":\"https:\/\/actec.matrixdev.net\/wp-content\/uploads\/2023\/04\/ACTEC_logo_color.svg\",\"width\":162,\"height\":70,\"caption\":\"The American College of Trust and Estate Counsel\"},\"image\":{\"@id\":\"https:\/\/actec.matrixdev.net\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/actec.matrixdev.net\/#\/schema\/person\/8d447ca1f678b6390aab713446c4d0ef\",\"name\":\"matrixsuperadmin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/actec.matrixdev.net\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/25da67e1201b43a6eb59a7b51ba51cfa?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/25da67e1201b43a6eb59a7b51ba51cfa?s=96&d=mm&r=g\",\"caption\":\"matrixsuperadmin\"},\"sameAs\":[\"https:\/\/actec.matrixdev.net\"],\"url\":\"https:\/\/actec.matrixdev.net\/author\/matrixsuperadmin\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"ACTEC Files Amicus Brief with Supreme Court","robots":{"index":"noindex","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"og_locale":"en_US","og_type":"article","og_title":"ACTEC Files Amicus Brief with Supreme Court","og_description":"An amicus brief in The North Carolina Department of Revenue v. The Kimberley Rice Kaestner 1992 Family Trust was filed on March 1, 2019, with the Supreme Court by ACTEC. This is an important case dealing with the ability of a state to tax the income of an irrevocable nongrantor trust.","og_url":"https:\/\/actec.matrixdev.net\/press-releases\/actec-files-amicus-brief-with-supreme-court-2\/","og_site_name":"The American College of Trust and Estate Counsel","article_published_time":"2019-03-01T12:09:00+00:00","article_modified_time":"2023-08-31T11:13:25+00:00","author":"matrixsuperadmin","twitter_card":"summary_large_image","twitter_misc":{"Written by":"matrixsuperadmin","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/actec.matrixdev.net\/press-releases\/actec-files-amicus-brief-with-supreme-court-2\/#article","isPartOf":{"@id":"https:\/\/actec.matrixdev.net\/press-releases\/actec-files-amicus-brief-with-supreme-court-2\/"},"author":{"name":"matrixsuperadmin","@id":"https:\/\/actec.matrixdev.net\/#\/schema\/person\/8d447ca1f678b6390aab713446c4d0ef"},"headline":"ACTEC Files Amicus Brief with Supreme Court","datePublished":"2019-03-01T12:09:00+00:00","dateModified":"2023-08-31T11:13:25+00:00","mainEntityOfPage":{"@id":"https:\/\/actec.matrixdev.net\/press-releases\/actec-files-amicus-brief-with-supreme-court-2\/"},"wordCount":296,"publisher":{"@id":"https:\/\/actec.matrixdev.net\/#organization"},"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/actec.matrixdev.net\/press-releases\/actec-files-amicus-brief-with-supreme-court-2\/","url":"https:\/\/actec.matrixdev.net\/press-releases\/actec-files-amicus-brief-with-supreme-court-2\/","name":"ACTEC Files Amicus Brief with Supreme Court","isPartOf":{"@id":"https:\/\/actec.matrixdev.net\/#website"},"datePublished":"2019-03-01T12:09:00+00:00","dateModified":"2023-08-31T11:13:25+00:00","breadcrumb":{"@id":"https:\/\/actec.matrixdev.net\/press-releases\/actec-files-amicus-brief-with-supreme-court-2\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/actec.matrixdev.net\/press-releases\/actec-files-amicus-brief-with-supreme-court-2\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/actec.matrixdev.net\/press-releases\/actec-files-amicus-brief-with-supreme-court-2\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/actec.matrixdev.net\/"},{"@type":"ListItem","position":2,"name":"ACTEC Files Amicus Brief with Supreme Court"}]},{"@type":"WebSite","@id":"https:\/\/actec.matrixdev.net\/#website","url":"https:\/\/actec.matrixdev.net\/","name":"The American College of Trust and Estate Counsel","description":"","publisher":{"@id":"https:\/\/actec.matrixdev.net\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/actec.matrixdev.net\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/actec.matrixdev.net\/#organization","name":"The American College of Trust and Estate Counsel","url":"https:\/\/actec.matrixdev.net\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/actec.matrixdev.net\/#\/schema\/logo\/image\/","url":"https:\/\/actec.matrixdev.net\/wp-content\/uploads\/2023\/04\/ACTEC_logo_color.svg","contentUrl":"https:\/\/actec.matrixdev.net\/wp-content\/uploads\/2023\/04\/ACTEC_logo_color.svg","width":162,"height":70,"caption":"The American College of Trust and Estate Counsel"},"image":{"@id":"https:\/\/actec.matrixdev.net\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/actec.matrixdev.net\/#\/schema\/person\/8d447ca1f678b6390aab713446c4d0ef","name":"matrixsuperadmin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/actec.matrixdev.net\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/25da67e1201b43a6eb59a7b51ba51cfa?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/25da67e1201b43a6eb59a7b51ba51cfa?s=96&d=mm&r=g","caption":"matrixsuperadmin"},"sameAs":["https:\/\/actec.matrixdev.net"],"url":"https:\/\/actec.matrixdev.net\/author\/matrixsuperadmin\/"}]}},"post_image":"","_links":{"self":[{"href":"https:\/\/actec.matrixdev.net\/wp-json\/wp\/v2\/posts\/9996","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/actec.matrixdev.net\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/actec.matrixdev.net\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/actec.matrixdev.net\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/actec.matrixdev.net\/wp-json\/wp\/v2\/comments?post=9996"}],"version-history":[{"count":2,"href":"https:\/\/actec.matrixdev.net\/wp-json\/wp\/v2\/posts\/9996\/revisions"}],"predecessor-version":[{"id":9998,"href":"https:\/\/actec.matrixdev.net\/wp-json\/wp\/v2\/posts\/9996\/revisions\/9998"}],"wp:attachment":[{"href":"https:\/\/actec.matrixdev.net\/wp-json\/wp\/v2\/media?parent=9996"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/actec.matrixdev.net\/wp-json\/wp\/v2\/categories?post=9996"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/actec.matrixdev.net\/wp-json\/wp\/v2\/tags?post=9996"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}