Estate Planning Laws in Wyoming.

Wyoming's enactment of the Uniform Trust Code — the principal framework for creation, modification, and administration of trusts. Wyoming's UTC also authorizes Qualified Spendthrift Trusts (self-settled asset-protection trusts).

Wyoming's domestic asset-protection trust statute — authorizes self-settled spendthrift trusts that can protect trust assets from the settlor's future creditors, subject to statutory exceptions and lookback periods.

Wyoming allows trusts to last up to 1,000 years — one of the longest dynasty-trust windows in the United States.

Wyoming has no state estate tax, no state inheritance tax, no state income tax, and no state gift tax.