Delaware Asset Protection Trusts: Basics and Opportunities

January/February 2007


The purpose of this article is to provide an overview of (i) the basic concepts of an Asset Protection Trust and (ii) the possible planning opportunities that may exist in creating such a Trust. Given our experience with the Delaware Qualified Dispositions in Trust Act (the “Act”) and the many unique advantages of Delaware law, we will limit our discussion to the Act (although many of the issues are applicable to other State asset protection trust statutes).

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