Incomplete Non-Grantor Trust (ING Trust 0% State Capital Gains & Dividends Shield) Calculator 2026

Model Nevada (NING) and Delaware (DING) Incomplete Non-Grantor Trusts eliminating high-tax state income and capital gains taxes (up to 13.3% California / 10.9% New York) on marketable securities and portfolio exits.

Underwriting Assumptions

Marketable Portfolio Assets Contributed ($)

Annual Capital Gain / Dividend Realization (%)

Home State Income Tax Rate Slashed (%)

Compounding Horizon (Years)

Projected Economics

Annual State Tax Liability Eliminated

Total Cumulative State Tax Saved

Effective State Tax Rate via ING Trust