How the Kaestner decision may impact your clients | PFP learning library podcast
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How the Kaestner decision may impact your clients | PFP learning library podcast

1 year ago · 21 min listen

In NC Department of Revenue v. The Kaestner Family Trust, the Supreme Court determined whether the US Constitution’s due process clause prohibits states from taxing trusts based on trust beneficiaries’ in-state residency. In this episode, Bob Keebler, CPA/PFS interviews Anna Moody and David O’Neill answers the questions:

  • What was the Supreme Court’s ruling?

  • In which states will CPAs likely file amended returns or protective claims?

  • In what situations should CPAs advise clients to seek a refund from the state?

Access the related resources from this podcast:

  • Broadridge Advisor (free access to PFP/PFS members) includes extensive content written by CPAs, attorneys and other experts on planning strategies, new relevant laws, etc. that are articulated in client terms.

This episode is brought to you by the AICPA’s Personal Financial Planning Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing tax, estate, retirement, risk management and investment planning advice. Also, by the CPA/PFS Credential program, which allows CPAs to demonstrate competence and confidence in providing these services to their clients. Visit us online at to join our community, gain access to valuable member-only benefits or learn about our PFP certificate program.

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