The directed trust has developed into a powerful supercharged trust administration alternative since its inception in 1986.1 Modern directed trusts were once limited to the boutique trust jurisdictions2 such as Alaska, Delaware, Nevada, New Hampshire, South Dakota, Tennessee and Wyoming. It’s now spread to 40+ states, including 16 states that have enacted the Directed Trust Act.3 In recent years, the directed trust structure has continued to develop and attain
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