The American College of Tax Counsel filed an amicus brief with the United States Supreme Court in North Carolina Department of Revenue v. The Kimberley Rice Kaestner 1992 Family Trust, which centers on the jurisdiction and taxing power a state has over a nonresident trustee. The brief was submitted by partners C. Wells Hall III, who is president of the American College of Tax Counsel, Charles Mercer, Jr., and Reed J. Hollander, who are on the governing Board of Regents.

In the brief, the American College of Tax Counsel asserts that the Supreme Court should affirm the decision of the North Carolina Supreme Court — that a state's taxing power over a trust would be in violation of due process principles.

"Exercise of State power over a trust and its trustee based solely on the in-state presence of a contingent trust beneficiary could meet due process requirements only if those important distinctions were disregarded. Such disregard would be contrary to decades of modern jurisdictional precedent,” the American College of Tax Counsel wrote in its brief.

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