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Rock Solid in New Hampshire: The Granite State’s Specialized Trust Court, a True Citizens’ Legislature, and Its Long Tradition of Judicial Restraint Make for an Ideal Trust Venue

Dennis R. Delaney


In this white paper, Dennis Delaney discusses New Hampshire’s virtues as a trust venue and compares it to other premier jurisdictions. Below is a brief excerpt and following that is a link to the complete paper.


For anyone considering different jurisdictions in which to site a trust, New Hampshire offers the following:

  • No tax of any kind imposed on trusts;
  • A full menu of state-of-the-art trust law features, including decanting, perpetual trusts, non-judicial settlements, quiet trusts, and directed trusts;
  • A long history of a non-activist judiciary respectful of the separation of powers and staffed with judges who are not elected and therefore less inclined to bend to political or public pressure than their counterparts in most other states;
  • A “trust docket” court exclusively devoted to trust litigation and staffed by experienced, competent personnel;
  • A legislature proven over time to be cooperative regardless of politics and party control;
  • A reserved, deliberative culture that is respectful of privacy; and
  • Across all levels of government and in the private sector, a singular focus on maintaining the state's status as a premier trust jurisdiction.

To learn more, read the full article.

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