Chasing Jurisdictional Unicorns

Over the years, our world has become significantly more migratory. Until relatively recently, many Americans were born, grew up, lived and ultimately died in the same limited geographic area. Today, the average American moves approximately a dozen times over his lifetime.¹ Not surprisingly, this increased geographic mobility has led to an increased mobility of wealth, in particular, the trusts that individuals create or from which they benefit. It isn’t unusual for the place