" ... explores two important developments in trust law that emerged late in the 20th century. The first was the recognition of the tax and nontax benefits of creating long-term or "dynasty" trusts. The second was the recognition of the benefits that clients may achieve in many situations by creating trusts in states other than the state of residence."
Bibliography, etc. Note
Includes bibliographical references.
Formatted Contents Note
Detailed Analysis. Initial Considerations Federal Tax Implications of Perpetual Dynasty Trusts Client's Ability to Choose a Jurisdiction For a Trust Beneficiaries' Ability to Defeat Clients' Selection of Trust States Factors to Consider in Selecting a Trust State Ethical and Practical Concerns When Creating a Dynasty Trust in a Trust State Moving a Dynasty Trust to a More Favorable State The Nonresident Alien Dynasty Trust Working papers.
Digital File Characteristics
Source of Description
Description based on contents viewed on Marc 22, 2019; title from description page.
Available in Other Form
Print version: Nenno, Richard W. Choosing a domestic jurisdiction for a long-term trust. Arlington, VA : Tax Management Inc., a subsidiary of the Bureau of National Affairs, Inc., -