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Building a Solid (Private) Foundation

Will a New Hampshire law start a new trend in estate planning?

It’s now possible to establish here in the United States, a non-charitable private foundation (NCPF), an entity that was heretofore reserved for select jurisdictions outside the United States. At the moment, however, you may only establish such an entity in one state, New Hampshire, which, in mid-2017, adopted the country’s first NCPF law.1 Is this a small step for a state and a giant leap for U.S. estate planning? Or, is it merely an awkward attempt to go where no


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