William D. Lipkind (Partner-New Jersey) co-presented “Supreme Court Strikes Down Taxation on Undistributed Trust Income. What Does It Mean?” on July 9, 2019, on behalf of Bridgeford Trust Co. In one of the most important tax cases in decades, the Supreme Court recently struck down North Carolina’s attempt to tax undistributed income of a resident trust properly sitused and administered in a no income tax state such as South Dakota. Indicating that to do so is a violation of due process, the Court’s decision is a very important affirmation and validation of powerful state tax planning tools available in non-income tax jurisdictions, and underscores the vital importance of selecting the proper trust jurisdiction in the planning process.