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The current transfer tax structure, depressed values and low interest rates create tremendous opportunities for our estate planning clients. As estate planners, we constantly evaluate the best options for those clients. The choice of jurisdiction is a factor that should be considered in the structure of our more sophisticated estate plans. It is well-recognized that there are states that have more trust-friendly laws than others. While we are crafting our clients’ estate plans it is important to understand the benefits of these friendlier jurisdictions and the role they might play in those plans.

Wyoming has been quietly revising its statutes to compete with the more well-known trust jurisdictions. Additionally, the state and its judiciary respect an independent and private trustmaker, which is a beneficial complement to the favorable statutory provisions.

To learn more about Wyoming's laws and to access the article, please fill out the form below.