The United States has become a very popular trust situs for non-resident aliens (NRAs).1 This trend has increased dramatically since the mid-1990s with the evolution of modern trust laws, tax savings, asset protection and privacy (not secrecy) U.S. laws.2 Additionally, many NRAs prefer U.S. trust situs versus an offshore trust situs that might be blacklisted3 by the NRA’s resident country. NRAs who are residents of countries with political instability,4<
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