In this podcast, we look at moving a trust. Our host and head of the family office practice, Ivan Sacks, talks to Sandra Fung, about moving the situs of a trust from one jurisdiction to another. The movement of trusts may be influenced by life changes, such as the Trustees or beneficiaries moving to another state, or independent strategic considerations related to the advantages of different rules in different jurisdictions.  Sandra provides guidance on what it means to "move" a trust, including the difference between a tax home and an administrative home, and how and why families move trusts around to achieve strategic advantages, including tax efficiencies.