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It is important for attorneys to understand the many ways that state laws
vary with regard to trust administration and state income taxation of
With regard to trusts being drafted today, the selection of trust situs will
have a substantial impact on trust administration given that state laws vary
considerably. For clients with significant wealth, the topic of trust situs must
be reviewed and discussed to account for state law-related contingencies.
Post-drafting considerations will also be addressed. Many states permit a
trustee to transfer an existing trust’s principal place of administration. Join
us to learn when transfer should be considered, the mechanics of how this is
done and what one can expect to be accomplished. We will also examine whether a
trustee is under a duty to transfer the trust’s principal place of
administration if there are benefits to making a transfer.
This program will focus primarily on the trust laws of Massachusetts,
Delaware and New Hampshire with regard to trust situs.
I. Examination of State Law Relative to:
a. Rule Against Perpetuities
b. Limitation of
information to be provided to beneficiaries,
c. Protection for self-settled irrevocable trusts
d. Decanting of an existing trust to a new trust,
e. Protection for trustees of directed trusts
f. Income tax
II. Examining issues related to transfer of situs:
a. When should a trustee of an existing trust consider transferring
b. How is the transfer of situs best accomplished?
c. Duties of a Trustee relative to transfer.
Jocelyn M. Borowsky, Esq.
Dennis R. Delaney, Esq.
Hemenway & Barnes
Joseph L. Bierwirth, Esq.
Hemenway and Barnes
Eric P. Hayes
Goodwin Procter LLP
Eric P. Hayes
BBA Member -
Non-Member - $170.00
BBA Member - Legal Services/ Government
Lawyer - $70.00
Law Student - $30.00
If the cost of this seminar would preclude you from attending, please contact us about tuition discounts.