Can a benafier be taken of trust by trestee？

　　Can you change domicile of an irrevocable trust?

　　An irrevocable trust cannot be amended. An example of this is an

　　Oklahoma case in which the Tax Commission could tax a trust created

　　in Oklahoma as a resident domiciled trust even after the grantor

　　and trustee moved to Nevada.

　　Often, this is taken into account by a skilled attorney and the

　　irrevocable trust specifically permits the trustee to change the

　　domicilie of the trust.