Would you like SALT with that trust? By Richard Spengler, CPA, Grand Rapids, Mich., and Katherine Walter, CPA, J.D., LL.M., Seattle Related Editor: Kevin D. Anderson, CPA, J.D. Whether you have an existing trust or are creating a new trust, location matters. The total tax owed by a trust can be significantly affected by the location of grantors, beneficiaries, trustees, and even trust assets. This is especially true for tax years 2020 and 2021, when most people have been working remotely and could do so from anywhere or are quarantining somewhere other than their usual residence. Trustees and planners can no longer ignore the ever-expanding reach of states in their pursuit of state and local tax (SALT) revenue.