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Many clients are interested in mitigating or avoiding state and local taxes (SALT). While income generated by grantor trusts will be taxable to the grantor in the states where the grantor resides, non-grantor trusts will be taxed in states where the trusts are considered to reside. States have had to devise statutory tests to determine whether a trust would be considered a resident, subject to taxes on its worldwide income. By understanding these tests, practitioners may be able to minimize
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