Changing the Situs of a Trust
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This thorough volume also features extensive coverage of foreign and domestic asset-protection trusts, the international governance of trusts, U.S. tax treatment of transfers to foreign trusts and recognition of gains, departures from the traditional New York view of when a situs may be changed, the Alaska Trust, and revisions to the California Probate Code.
Table of contents
Non-Tax and Tax Considerations
Legal Problems of Multi-Jurisdictional Trusts
Change of Situs When Statute and Trust Instrument Are Silent: Decisional Law
Change of Situs States, the Uniform Probate Code, and the Uniform Trust Code
Eligibility of Out-of-State and Foreign Trustees
Discontinuity: When Change of Situs May be Deemed a Termination
The Impact of State Income and Property Taxes on Change of Situs of a Trus
The Impact of State Gift and Death Taxes on the Change of Situs of a Trust
Change of Tax Impacts Without Changing Situs
Change of Situs Clauses for Wills
Change of Situs Clauses for Inter Vivos Trusts
The Recognition of Trusts in Non-Trust Jurisdictions
Foreign Trusts: U.S. and Foreign Beneficiaries
Asset Protection Trusts for Foreign and U.S. Persons
Table of Cases