SUBSCRIPTION

Estates, Gifts & Trusts Navigator

This Navigator offers state-by-state coverage of estates, gifts, and trusts tax law by combining a rich selection of time-saving practice tools, comprehensive analysis, and source materials to streamline your research and planning for complex state trust issues.

This service is available only to subscribers of the Estates, Gifts and Trusts Portfolios Library as an add-on service.

FREE TRIAL

OVERVIEW

STATE-BY-STATE COVERAGE

Stay informed with detailed state-by-state coverage of each state’s estates, gifts, and trusts tax law, including computation of tax, treatment of nonresidents, forms and other administrative requirements, and much more.


TRUSTED ANALYSIS

Trust Bloomberg BNA’s team of leading tax practitioners to provide analysis, explanations and authoritative guidance on complex state-specific tax issues with reference to each source of information and links to related Tax Management Portfolios™ on the topic for more in-depth analysis.

Try Estates, Gifts and Trusts Navigator now

TIMESAVING PRACTICE TOOLS

Save time and increase productivity with Bloomberg BNA’s proven, exclusively developed practice aids.  Leverage the Estates, Gifts, Trusts Chart Builder to create a customized chart by state and tax topics that can be edited, saved and exported to Excel.


PRIMARY SOURCES

Go straight to all the primary sources you need to stay compliant. From Internal Revenue Codes, regulations and procedures, to state laws and cases, our collection of primary sources are fully accessible and fully integrated with the Navigator.


WHAT’S AVAILABLE

Practice Tools
  • Estates, Gifts and Trusts Chart Builder  
  • Full text of state source documents, including Statutes & Regulations, Agency Documents, and Cases.
  • A Compare States feature that allows you to quickly compare how each jurisdiction handles any tax topic — with extensive summaries and direct links to relevant primary source materials.
  • The Trust Nexus Evaluator Tool (optional) helps you assess whether nexus has been created based on your specific criteria and situation. This tool saves time and streamlines research on trust nexus issues — a gray area of taxation in which rules can vary significantly from state to state. The tool includes an evaluator and a report generator. 
Primary Sources
Laws and Regulations
  • State Tax Statutes (current & archive) 
  • State Tax Regulations (current & archive)
Agency Documents
  • State Tax Rulings and Official Materials
Cases
  • State Tax Supreme Court Cases 
  • State Tax Lower Court Cases

TOPICS COVERED

  • Estate Tax
  • Inheritance Tax
  • Gift Tax
  • Generation-Skipping Transfer Tax
  • Income Tax on Trusts and Estates
  • Tax Rates
  • Taxable Base
  • Taxation of Services
  • Filing Requirements

SPECIFICATIONS

Formats and Frequency
Available online, with email highlights, and breaking news.