Skip navigation
Worthington -GettyImages-688587104.jpg

Which Trust Situs is Best in 2022?

An updated ranking matrix

In our view, the four top-tier trust jurisdictions for 2022 (listed here by the year they adopted their rule against perpetuities (RAP) legislation) are South Dakota, Alaska, Nevada and Delaware. These states are followed by a second tier of jurisdictions: Tennessee, Wyoming, Ohio and New Hampshire. We’ve prepared a matrix that explains our factors in the ranking of the 35 jurisdictions that have modified or abrogated their RAP permitting long-term or perpetual trusts. In 2021, Texas

Subscription Options

Please Log in if you are currently a Trusts & Estates subscriber.

If you are interested in unlimited article access for one year, please select Annual Subscription below.

Hide comments


  • Allowed HTML tags: <em> <strong> <blockquote> <br> <p>

Plain text

  • No HTML tags allowed.
  • Web page addresses and e-mail addresses turn into links automatically.
  • Lines and paragraphs break automatically.