Again, war, civil disturbance, political actions, change or enactment in any part of the world of measures that could directly or indirectly affect the trust could be included. This allows transferring of funds from jurisdiction to jurisdiction which makes it very difficult to determine where on should file a lawsuit to pursue trust assets. The selection of a foreign trustee is also extremely essential. A foreign trustee should provide the stability, experience and track record to properly serve their function. In addition to these issues, a foreign trustee should not have any contact or business presence within the United States.
Duress provisions are very important.
The easiest way one would consider to attach an APT, would be to obtain a U.S. court order directing the trust's creator, a U.S. trustee or general partner, to turn over all funds to whomever the court directs. If the trust has a properly drafted duress provision, the trustee would be unable to follow any direction, control or guidance from the creator, or beneficiaries, once duress has occurred. The definition of duress would include directions from courts, third parties, or others, that would compel or require action by the settlor, beneficiary, trust protector, or trustee. Once the foreign situs is selected, many commentators have indicated the following steps should be pursued. Utilizing a foreign trustee who is domiciled in the selected offshore jurisdiction.