Why does a trust’s situs or location matter? The location of a trust can have huge consequences on taxes. States impose different income taxes and estate taxes on trusts. Some states allow trusts to exist longer than other states and so make better choices for establishing Dynasty Trusts. Some states authorize self-settled spendthrift trusts, and so make the only choices for establishing Domestic Asset Protection Trusts. This video explores five topics regarding a trust’s location: state income tax, state estate and inheritance tax, state limits on trust duration, states with asset protection trusts, and other location considerations.