trusts

Trust Planning for Washington High Earners: ING, NING, and DING Trusts Under ESSB 6346

Non-grantor trusts sitused outside Washington can shift investment income out of a high earner's AGI and away from the 9.9% tax. Here's how the INGs, NINGs, and DINGs actually work — and where they don't.

16 Apr 2026 • 5 min read •

Public

Joe Wallin

ING Trusts Won't Save You from Washington's Income Tax. Here's What Might.

ESSB 6346 includes explicit anti-avoidance provisions that pull ING trust income back into the grantor's Washington taxable income. ING trusts are dead for Washington tax purposes — but other trust strategies may still work.

09 Apr 2026 • 6 min read •

Public

Joe Wallin

IRS Clarifies QSBS Reporting for Estates and Trusts on Form 1041

The IRS quietly made an important clarification on January 20, 2026: the updated instructions for Form 1041 (U.

21 Jan 2026 • 9 min read •

Public

Joe Wallin

Trust Planning for Washington High Earners: ING, NING, and DING Trusts Under ESSB 6346

ING Trusts Won't Save You from Washington's Income Tax. Here's What Might.

IRS Clarifies QSBS Reporting for Estates and Trusts on Form 1041

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