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Private (Non-Charitable) Foundations in the United States

Wyoming versus New Hampshire—useful additions or confusing propositions?

One thing you can say about individuals living in the United States: We seem to be endowed with a certain entrepreneurship, always looking for new ways to do things, especially if it involves making money. Take the move towards self-settled asset protection trusts (APTs), for example.1 For 200 years, it was considered against public policy for an individual to create a trust for her own benefit, the assets of which couldn’t be reached by her creditors. Then, somewhere around the


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