The Granite State’s Entry into Asset Protection Trusts

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Holmes explains that New Hampshire, with the adoption of the Qualified Disposition in Trust Act in 2008, has created an attractive alternative for the creation of Domestic Self Settled Asset Protection Trusts (DAPTs). New Hampshire has positioned itself with its very favorable tax climate; its elimination of the Rule Against Perpetuities; and modern, flexible Trust laws, to make itself more attractive than other APT laws including Alaska, Delaware and South Dakota.

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