As globalization continues to make the world smaller, the number of potential traps estate-planning practitioners will encounter grows larger. In the not too distant past, the phrase “multi-jurisdictional planning” meant there was a New York domiciliary with a Florida vacation home. With 50 states and the District of Columbia, the United States, essentially, has 51 different jurisdictions, each with its own set of succession laws and probate procedures. Planners need to ...

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