situs

noun
si·​tus | \ ˈsī-təs How to pronounce situs (audio) \

Definition of situs

: 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 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

These example sentences are selected automatically from various online news sources to reflect current usage of the word 'situs.' Views expressed in the examples do not represent the opinion of Merriam-Webster or its editors. Send us feedback.

First Known Use of situs

1629, in the meaning defined above

History and Etymology for situs

Latin — more at site

Learn More About situs

Dictionary Entries Near situs

sit-upon

situs

situtunga

See More Nearby Entries 

Statistics for situs

Last Updated

16 May 2022

Cite this Entry

“Situs.” Merriam-Webster.com Dictionary, Merriam-Webster, https://www.merriam-webster.com/dictionary/situs. Accessed 24 May. 2022.

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More Definitions for situs

situs

noun
si·​tus | \ ˈsīt-əs How to pronounce situs (audio) \

Medical Definition of situs

: the place where something exists or originates : site situs of an inflammation

situs

noun
si·​tus | \ ˈsī-təs, ˈsē-, -ˌtu̇s How to pronounce situs (audio) \

Legal Definition of situs

: 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

History and Etymology for situs

Latin, position, site, from sinere to leave in place, allow

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