For decades, US corporations have set up necessary operations in Delaware to take advantage of the state's tax code, friendly business climate and sophisticated legal environment. Increasingly, families looking to protect their fortunes from onerous tax burdens and complicated trust law are following Corporate America's cue.

While the state has many charms - the Winterthur Museum and Longwood Gardens among them - non-DuPont families may not want to pick up and move there. That's the good news: They don't have to. As long as the trustee has a base in Delaware, the family can enjoy the financial benefits of the state from anywhere in the US - and, in some circumstances, the world.