What jurisdictions can an Asset Protection Trust be created?

Domestically, the trend has been one state per year has added APT legislation. Unless you live in a state that has such legislation, the general sentiment is that there are four top tier states, which are (in alphabetical order) Alaska, Delaware, Nevada and South Dakota. In 1996, Alaska was the first state to authorize APTs. However, foreign jurisdictions have permitted APTs even earlier. Two of the most common foreign jurisdictions used are Nevis and the Cook Islands, although there are many others.