![Which Situs is Best in 2016? Which Situs is Best in 2016?](https://eu-images.contentstack.com/v3/assets/bltabaa95ef14172c61/blt154ddcc54a0553b4/673386452ed9e08032dff845/worthington.jpg?width=1280&auto=webp&quality=95&format=jpg&disable=upscale)
In 2016, competition for trust business among U.S. jurisdictions and institutions will remain robust. What we reported as “the perfect storm” for clients two and four years ago still remains true today, but the pressure from advocates of tax reform to affect the strategies most used by high-net-worth (HNW) individuals is increasing in the public perception1 and within the Obama administration, Congress and the Treasury. This trend leads to a deepening uncertainty about what Washington will do. Academia, the mainstream media and the Treasury seem to be increasingly antagonistic toward the wealthy. On the estate-planning front, the Obama administration has issued a number of proposals that are targeted against HNW individuals coincident to...
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