The tax code is currently lengthy and complex. There are many code sections, case laws, publications and regulations related to the tax treatment of Trusts and related issues. Kern Fiduciary Services, Inc. and their Trustees do not provide tax advice. We associate with tax professionals, both CPA’s and attorneys, that do know the law. You can do your own research on various topics by visiting the IRS website at www.irs.gov, or the Franchise Tax board at their website www.ftb.ca.gov.