找谁做successor trustee？foreign trust的税会更高吗？

当地华人少，找老美律师做的revokable living trust，孩子成年之前successor trustee指定了加拿大和国内的亲戚。后来我才发现如果successor trustee不是美国公民在美国管理trust的话，trust被认定为foreign trust。请问foreign trust有什么弊端吗？tax会不会更高？我的老美律师不懂，周围的accoutanct都是老美都不懂外国人的trust啊！ 上网研究半天也没搞清楚，求版上大牛解答！

我们在美国没有可以信赖的美国公民亲戚朋友做successor trustee。如果用trust service的话是不是只有在用到的时候（夫妻都去世后孩子没成年）才开始收费呢？

Definition of Foreign Trust

http://www.rayolaw.com/can-i-have-a-foreign-successor-trustee/

if both spouses pass away, become incapacitated, or resign as trustee, the residence or citizenship of the successor trustee whom they nominated in the trust becomes important.  The choice of successor trustee has a bearing on whether a trust will be deemed a U.S. Trust or a Foreign Trust, and being deemed a Foreign Trust may have unwanted tax and reporting implications.
Definition of Foreign Trust

A Foreign Trust is defined in the negative, (i.e., whatever is not a U.S. Trust is a Foreign Trust.) There are two requirements for a trust to be considered a U.S. Trust.

First, a court in the U.S. must be able to exercise primary supervision with regard to its administration.  If the trust instrument requires administration in the U.S. and/or has a provision stating that the law governing administration rests with a particular court in the U.S. (thus granting the court primary supervision authority), then this first requirement should be met.

Second, at least one U.S. resident or citizen must have authority to control all substantial decisions.  If there’s a Co-Trustee that’s a U.S. person (e.g., a U.S. Trust Company), then this requirement should be met.

If either one of these two requirements is not met, the trust is considered a Foreign Trust.

Implications of Foreign Trust

There are at least two implications if a trust is deemed a Foreign Trust: recognition of capital gain and IRS reporting requirements. When drafting documents for an international client, this paragraph may be included in the documents:

All trusts created hereunder shall be administered (and all books and records maintained) in the United States at all times so that all such trusts shall be considered domestic trusts and U.S. Persons for federal tax purposes as defined in Code Sec. 7701(a)(3)(E).  No person shall be deemed to be qualified to serve as a trustee or co-trustee of a trust hereunder if as a result of such person’s serving as a trustee or co-trustee, the trust would no longer be deemed a U.S. Person within the meaning of Code Sec. 7701(a)(30)(E).