The United States has become a very popular trust country for non-resident aliens (NRAs).1 This trend has increased dramatically since the mid-1990s with the evolution of modern US trust, tax savings, asset protection and privacy (not secrecy) laws.2 Additionally, many NRAs prefer a US trust site over an offshore trust site that may be blacklisted.3 from the NRA's country of residence. NRAs who are residents of countries with political instability,4