: the place where something exists or originates
specifically
: the place where something (such as a right) is held to be located in law
Examples of situs in a Sentence
Recent Examples on the Web
Also, the trust must be based in (have situs in) state that recognizes such trusts or the entire plan may bust.
—
Martin Shenkman, Forbes, 6 Feb. 2023
But there is another specific potential application or benefit from using a trust protector, in a somewhat specialize manner (changing trustees, situs and governing law is a common application).
—Martin Shenkman, Forbes, 13 Apr. 2022
Worse, if the trust has situs in a low or no tax state, e.g., Florida, but the beneficiary resides in a high tax state like California, the increase in state income taxation from a distribution may outweigh the federal income tax benefits.
—Martin Shenkman, Forbes, 1 Nov. 2021
Drafters of trust documents should be familiar with the applicable Principal and Income Act of the situs of the trust to confirm whether capital gains are treated as principal (and thus not distributable) or income.
—Alan Gassman, Forbes, 29 Oct. 2021
Drafters of trust documents should take a close look at the applicable Principal and Income Act of the situs of the trust to confirm whether capital gains are treated as principal (and thus not distributable) or income.
—Alan Gassman, Forbes, 16 Sep. 2021
For example, an insurer with situs in Alabama could sell its policies in New York without meeting New York requirements for policy forms or capital surplus requirements.
—WSJ, 12 Feb. 2017
Examples are automatically compiled from online sources to
show current usage.
Read More
Opinions expressed in the examples do not represent those of Merriam-Webster or its editors.
Send us feedback.
Martin Shenkman, Forbes, 6 Feb. 2023
But there is another specific potential application or benefit from using a trust protector, in a somewhat specialize manner (changing trustees, situs and governing law is a common application).
—Martin Shenkman, Forbes, 13 Apr. 2022
Worse, if the trust has situs in a low or no tax state, e.g., Florida, but the beneficiary resides in a high tax state like California, the increase in state income taxation from a distribution may outweigh the federal income tax benefits.
—Martin Shenkman, Forbes, 1 Nov. 2021
Drafters of trust documents should be familiar with the applicable Principal and Income Act of the situs of the trust to confirm whether capital gains are treated as principal (and thus not distributable) or income.
—Alan Gassman, Forbes, 29 Oct. 2021
Drafters of trust documents should take a close look at the applicable Principal and Income Act of the situs of the trust to confirm whether capital gains are treated as principal (and thus not distributable) or income.
—Alan Gassman, Forbes, 16 Sep. 2021
For example, an insurer with situs in Alabama could sell its policies in New York without meeting New York requirements for policy forms or capital surplus requirements.
—WSJ, 12 Feb. 2017
Cite this Entry
“Situs.” Merriam-Webster.com Dictionary, Merriam-Webster, https://www.merriam-webster.com/dictionary/situs. Accessed 22 Jul. 2025.
Copy CitationMedical Definition
Legal Definition
situs
noun
si·tus
ˈsī-təs, ˈsē-, -ˌtu̇s 
: a location that is or is held to be the site of something (as property or a crime or tort) and that commonly determines jurisdiction over it
the situs of a conspiracy
Etymology
Latin, position, site, from sinere to leave in place, allow
Love words? Need even more definitions?
Merriam-Webster unabridged
Share