Trusts required to register and certain exemptions


Relevant trusts must submit information to the Central Register of Beneficial Ownership of Trusts (CRBOT) when:

  • the trustees are resident in the state
  • or
  • the trust is administered in the state.

A relevant trust is an express trust established by deed or other declaration in writing.


An express trust is one created in express terms as distinguished from one inferred by the law from the conduct or dealings of the parties.

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