9th Annual Dynasty Trust State Rankings Chart
By Steven J. Oshins, J.D., AEP (Distinguished)
Nationally renowned asset protection and estate tax planning attorney, Steven J. Oshins, has put together this chart which analyzes the top twelve states for Dynasty Trusts, based on current asset protection laws.
The Chart is an easy-to-use summary of leading Dynasty Trust states that shows the material differences among the states and ranks them according to usability and flexibility.
Planners often focus on the multi-generational estate tax benefits of a Dynasty Trust. However, the Tax Cuts and Jobs Act of 2017 essentially doubled the federal estate and gift tax exemption which, after inflationary increases, is now $11.58 million per person, or $23.16 million per married couple. This exemption is increasing each year by an inflationary factor, but is scheduled to be cut back in half in 2026.