Non-Grantor Incomplete Gift Trust (NING / DING) 0% State Capital Gains Tax Elimination Shield Calculator 2026

Model state capital gains tax elimination for high-tax states (CA 13.3%, NY 10.9%, NJ 10.75%) by establishing a Nevada or Delaware Incomplete Gift Non-Grantor Trust.

Underwriting Assumptions

Taxable Capital Gain / Exit ($)

Resident State Top Income Tax Rate (%)

NING / DING Trust Drafting & Legal ($)

Annual NV/DE Institutional Trustee ($/yr)

Projected Economics

Gross State Income Tax Eliminated

Net Cash Saved After Legal/Trustee Fees

Effective Net Tax Shield Percentage