If you are drafting or establishing a California trust for income-tax-sensitive clients, you might want to rethink your trustee selection clauses. Mistakes here, at a 13.3% fiduciary income tax, can be costly to your clients and, possibly, you. Non-residents do not understand why they should pay 13.3% on their income, when they have little or nothing to do with California. That sentiment does not change simply because the non-resident once lived in California, or had a parent living in California, who bequeathed them some appreciating assets. Peter will discuss the changing landscape of the resident-non-resident departing California, the resident-non-resident trust, and how planners can fairly easily avoid the issue by proper drafting.