Wealth Planning>Estate Planning

Perpetual Trust States The Latest Rankings

If I had to rank the 23 perpetual trust jurisdictions, top honors would be awarded in this order: South Dakota is number one; Delaware is a close second; and both Alaska and New Hampshire are tied for third place.1 What does such ranking mean to the advisor on the street? Ultimately, not that much. What really matters to practitioners are the nuances of all the states' laws and how these might serve

Daniel G. Worthington | Jan 01, 2007

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If I had to rank the 23 perpetual trust jurisdictions, top honors would be awarded in this order: South Dakota is number one; Delaware is a close second; and both Alaska and New Hampshire are tied for third place.¹

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