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                  No. 18-457


N   tbe Oupreme   Court of tbe Whniteb btated

     NORTH CAROLINA DEPARTMENT OF REVENUE,
                                Petitioner,
                      V.

 THE KIMBERLEY RICE KAESTNER 1992 FAMILY TRUST,
                                Respondent.

            On Writ of Certiorari to the
          North Carolina Supreme Court


    BRIEF FOR  CERTAIN  STATE  TRUST  AND
    BANK  ASSOCIATIONS   AS AMICI  CURIAE
        IN SUPPORT   OF RESPONDENT


                   David M. Lehn
                   Counsel of Record
                   Stanley N. Bergman
                   William J. Kambas
                   James I. Dougherty
                   Withers Bergman LLP
                   1700 East Putnam Avenue
                   Suite 400
                   Greenwich, Connecticut 06870
                   (203) 302-4100
                   david.lehn@withersworldwide.com

                   Counsel for Amici Curiae


Becker Gallagher  Cincinnati, OH  - Washington, D.C. - 800.890.5001

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