Is the Bridge Trust® Really a Domestic Trust? No. The Bridge Trust® is a foreign trust in legal character from the day it is executed. “Domestic” is its IRC §7701 tax classification, not its legal situs. Two statutory tracks, explained.
The Bridge Trust® isn’t a loophole — it’s a statute-anchored structure built on IRC §§ 671-677 and the Cook Islands International Trusts Act. Here’s the exact legal framework that makes it court-defensible.
The Bridge Trust® is one trust with an offshore legal foundation and U.S. domestic tax classification under IRC §7701. Here is how it works, what the case law says, and who it is for.