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Which Trust Situs is Best in 2022?


In our view, the four top-tier trust jurisdictions for 2022 (listed here by the year they adopted their rule against perpetuities (RAP) legislation) are South Dakota, Alaska, Nevada and Delaware. These states are followed by a second tier of jurisdictions: Tennessee, Wyoming, Ohio and New Hampshire. We’ve prepared a matrix that explains our factors in the ranking of the 35 jurisdictions that have modified or abrogated their RAP permitting long-term or perpetual trusts. In 2021, Texas

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