Nonjudicial transfer of the principal place of administration or the situs of a trust to another jurisdiction and the governing law upon such transfer. This eminently practical deskbook will help you achieve considerable savings of income property gift and death taxes even without an actual change of situs. 1 situs selection and change of situs for trusts i what is situs location place where a thing is considered with reference to jurisdiction or power to. Goal changing the trusts situs is a calculated risk that the trustee must consider carefully reasons to change situs the state of a trusts situs. Changing trust situs forum shopping for trusts 1 melinda merk esq senior vice president regional trust advisor suntrust bank private wealth
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