Fourteen states now have domestic asset protection trust (DAPT) legislation, and a growing number of trust companies and attorneys are actively marketing DAPTs.1 Alaska and Delaware were the first states to enact DAPT legislation in 1997, followed by Rhode Island, Nevada, Utah, Oklahoma, Missouri, South Dakota, Tennessee, Wyoming, New Hampshire, Hawaii, Virginia and Ohio.2 Ohio’s Legacy Trust Act became effective this year.3 Asset protection strategies have traditionally been part of ...

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