Dynasty North Carolina Non-Grantor NING Trust Capital Gains Tax Shield 2026

Model North Carolina Incomplete Gift Non-Grantor Trusts (NING) avoiding the 4.75% flat state income tax and statutory fiduciary capital gains taxes while retaining asset protection.

Underwriting Assumptions

Contributed NING Trust Equity ($)

Portfolio Pre-Tax Compound CAGR (%)

Compounding Investment Horizon (Years)

NC State Fiduciary Tax Avoided (%)

Projected Economics

Ending NING Trust Wealth

Standard NC State Taxed Balance

Net Cumulative State Tax Shield Created