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  • 9 minutes

Situs of a Trust

 

The situs of a trust may impact the rules that govern the trust.

When you are drafting a trust you will sometimes find that your client is concerned about the trust situs. If your client asks about the trust situs, they may not care about the actual situs of the trust or even the governing law of the trust, what they may be concerned about is whether trust is sitused in a state for tax purposes. The tax situs of a trust could be very different from the location of a trust. This video reviews the impact of the situs of a trust and discusses factors that determine the situs of a trust.

Runtime: 9 minutes
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Faculty

Melissa M. Price

Melissa M. Price

McDermott Will & Emery

  • Private client attorney in New York, New York
  • Partner at McDermott Will & Emery LLP
  • Practice includes various aspects of domestic and international estate and tax planning
  • Speaks on numerous topics related to estate and tax planning
  • Double degree of civil law (BCL) and common law (LLB) from McGill University Faculty of Law
  • Member of the American Bar Association – Section of Real Property, Trust and Estate Law
  • Can be contacted at [email protected] or (212) 547-5892
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