Lexis Nexis Changing the Situs of a Trust
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Product description
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
CHAPTER 1
Non-Tax and Tax Considerations
CHAPTER 1A
Legal Problems of Multi-Jurisdictional Trusts
CHAPTER 2
Change of Situs When Statute and Trust Instrument Are Silent: Decisional Law
CHAPTER 3
Change of Situs States, the Uniform Probate Code, and the Uniform Trust Code
CHAPTER 4
Eligibility of Out-of-State and Foreign Trustees
CHAPTER 5
Discontinuity: When Change of Situs May be Deemed a Termination
CHAPTER 6
The Impact of State Income and Property Taxes on Change of Situs of a Trus
CHAPTER 7
The Impact of State Gift and Death Taxes on the Change of Situs of a Trust
CHAPTER 8
Change of Tax Impacts Without Changing Situs
CHAPTER 9
Change of Situs Clauses for Wills
CHAPTER 10
Change of Situs Clauses for Inter Vivos Trusts
CHAPTER 11
The Recognition of Trusts in Non-Trust Jurisdictions
CHAPTER 11A
Foreign Trusts: U.S. and Foreign Beneficiaries
CHAPTER 12
Asset Protection Trusts for Foreign and U.S. Persons
APPENDICES
Table of Cases
Index
