The State of the States: 2020The State of the States: 2020

State legislatures have been very busy on several trust and estate related fronts. Here’s an update on some key planning developments across the country, through Dec. 2, 2020.

Telecommuting

The coronavirus pandemic has upended how people work. With lockdowns, stay-at-home orders or privately imposed company restrictions, millions of people are telecommuting, and many will be for the foreseeable future. If someone lives in one jurisdiction and ordinarily works in another, but has been locked down in their home jurisdiction, what are the personal income tax implications? 

Generally, an employee pays taxes in the jurisdiction where the employee physically performs services. Even prior to the pandemic, however, six states—Arkansas,¹ Connecticut...