Читать книгу Form 1041 - Stephen Brooks - Страница 30

Where a trust has situs determines the jurisdiction of the courts regarding matters involving a trust.³⁷ Situs is generally established by a provision in the trust instrument provided either

 the trustee's principal place of business is located in or a trustee is a resident of the designated jurisdiction;

 all or part of the trust administration occurs in the designated jurisdiction; or

 one or more of the beneficiaries resides in the designated jurisdiction.³⁸

Absent a trust provision, establishing situs in a particular jurisdiction will depend on such factors as whether the trust was a testamentary or inter vivos trust, where the trustee has its principal place of business, and where all or part of the trust administration occurs.³⁹