Us trust advantages

The following are some basic characteristics of US Trust under Delaware Laws.  A


  • A Delaware trust can be perpetual, thereby allowing a family to not only preserve family wealth over multiple generations.

Investment flexibility

  • A Delaware trust may own any investment asset, including U.S. real estate and U.S. life insurance policies.
  • A Delaware trust may own all or parts of any business entity, such as a corporation, LLC or Foreign entities of any jurisdiction.

Family Governance and control

  • A Delaware trust may efficiently divide its administration, investment management and distribution responsibilities among several parties or professionals, thereby tailoring control of the family’s wealth to the needs and traditions of the family. These roles are recognized by Delaware law.
  • Delaware also explicitly recognizes the role of a trust protector who can easily modify a trust’s administration or jurisdiction to meet changed circumstances.
  • A Delaware trust can avoid the forced heirship and community property dictates of foreign jurisdictions.


  • A Delaware trust can avoid the need for probate in numerous jurisdictions for the assets which it owns.
  • Delaware provides a maximum amount of privacy for the details of a family’s fortune because it does not require any court supervision or filings during the life of the trust.
  • Delaware law allows a settlor to proscribe which beneficiaries should receive notice about the existence and assets of a trust.


International Planning Examples

Delaware trusts can be used to accomplish a number of goals for international clients.

  1. If a family wishes to own U.S real estate, it can be titled in the name of a Delaware LLC or a foreign corporation, which in turn can be owned by a Delaware trust with a Delaware institutional trustee.
  2. If a wealthy person is planning to immigrate to the United States and become a citizen, they could establish a Delaware asset protection dynasty trust prior to becoming a citizen. Such a strategy avoids any U.S. gift tax implications for all assets located outside the U.S., therefore it could be funded with an unlimited amount of assets without any transfer tax consequences.
  3. An NRA who wishes to take advantage of the benefits of a dynasty trust for the benefit of family members who are U.S. citizens could establish such a trust and make the grantor and the grantor’s spouse the sole beneficiaries during their lives. They can receive the trust distributions and make gifts to the U.S. citizens from those distributions which the recipients can receive free from income tax.

The federal and state tax ramifications associated with each of these examples is beyond the scope of this paper and would be governed by the unique facts applicable to any client.


Investa Trust has established and incorporated Investa Group LLC (Delaware) to provide its clientele with this wealth planning tool.

Please do not hesitate to contact us for assistance!


Image: Valor Kopeny

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