Which Trust Situs is Best in 2020?Which Trust Situs is Best in 2020?

Dr. Daniel Glen Worthington is an independent estate planner, consultant, and legal educator with over twenty years of experience in helping meet the estate and financial planning needs of affluent families. Dr. Worthington consults affluent individuals and their families through their law firms, national financial firms and non-profit organizations regarding advanced philanthropic, estate and generation skipping transfer tax issues. He is a lecturer and frequent contributor to national estate planning periodicals and journals, including Trusts and Estates. He is featured in Who's Who in America, Who's Who in the World, Who's Who in American Law, and Who's Who in American Education.

Dr. Worthington resides in Orlando, Florida and serves as a Senior Wealth Advisor, with his principal office at the Florida Hospital Foundation. He previously served as Assistant Vice President and Trusts and Estates Counsel at the University of Central Florida Foundation. Dr. Worthington is the former Associate Dean of the University of South Dakota School of Law, where he also served as Executive Vice President for the Law School Foundation.

Dr. Worthington is co-founder of the Family Bank Design Center, and is a founding board member of the nationally based South Dakota Trust Company. He also serves on the national editorial boards of both the Planned Giving Design Center and the Endowment Development Corporation. He presently serves the National Committee on Planned Giving (NCPG) as one of the 11 member National Valuation Task Force. He is also serves adjunct faculty member in the Masters of Tax Program at the University of Central Florida.

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Mr. Merric is the manager of the Merric Law Firm, LLC, a manager of the Alliance of International Legal Counselors, LLC, and a manager of China-U.S. Import Export Sourcing Company. He is active in the areas of domestic and offshore asset protection, domestic and international estate planning and international business transactions. Prior to practicing as an attorney, Mark Merric developed a strong business background practicing as a Certified Public Accountant for over twelve years. During this time, he worked for a Final Four Accounting Firm, two local accounting firms, and managed his own accounting firm.

John E. Sullivan III is a founding member of the law firm of Sullivan & Sullivan, Ltd.  Mr. Sullivan represents debtors, creditors, and other interested parties in collections, bankruptcy and asset protection matters.  As part of his practice, he advises clients on the use of onshore and offshore trusts and companies as well as the use of U.S. exempt property laws, and is actively involved in structuring and implementing asset protection plans.  He is also involved in estate and probate matters.  Mr. Sullivan frequently speaks on matters related to asset protection and asset recovery, and has numerous publications to his credit, including a law review article cited in the annotations to the Uniform Fraudulent Transfers Act and another law review article cited in the official Commissioner’s Comments to the Uniform Trust Code.