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Asset protection and dynasty trusts 6
by Fox, Charles D IV, Huft, Michael J
Continued from page 5.

To qualify a trust under the Nevada Act, all or part of the trust property must be located and administered in Nevada, and the settlor must use as trustee or cotrustee a Nevada resident, or a bank or trust company that maintains an office in Nevada for the transaction of business."' This trustee must have certain powers including preparing income tax returns for the trust and maintaining trust records.'20

F. Rhode Island Trusts

In 1999, Rhode Island enacted the Qualified Dispositions in Trust Act (the "Rhode Island Act"), which provides creditor protection and estate planning opportunities almost identical to those in the Delaware Act.

1. Creditor Pr...
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