Selection a Trust Situs in the 21st Century
John A. Warnick and Sergio Pareja
PROBATE& PROPERTY MARCH/APRIL 2002 53 While members of Congress vigorously debate the advantages and disadvantaage of keeping the current transfer tax system, states rapidly are enacting laws that entice long-term trusts to those states. Although establishing or relocating a trust to a state other than the grantor’s home state is not for every family, it is a planning technique that merits consideration by families with significant assets. The chart on pages 60-63 provides general informatiio on...