Okla. Stat. tit. 60, § 60-1305

foreign jurisdictions.

A. Except as expressly provided by the terms of a governing

instrument or by a court order, a general law or a state

jurisdiction provision stating that the laws of this state govern is

valid, effective, and conclusive for the trust if all of the

following are true:

1. Some or all of the trust assets are deposited in this state

or physical evidence of such assets is held in this state and the

trust is being administered by a qualified person. "Deposited in

this state" includes being held in a checking account, time deposit,

certificate of deposit, brokerage account, trust company fiduciary

account, or other similar account or deposit that is located in this

state, including Oklahoma investments;

2. A trustee is a qualified person who is designated as a

trustee under the governing instrument or a successor trusteeship,

or designated by a court having jurisdiction over the trust; and

3. The administration, including physically maintaining trust

records in this state, and preparing or arranging for the

preparation of, on an exclusive basis or a nonexclusive basis, an

income tax return that must be filed by the trust, occurs wholly or

partly in this state.

B. The courts of this state have jurisdiction over a trust

created in a foreign jurisdiction if the administration of the trust

meets the criteria of paragraphs 1 through 3 of subsection A of this

section.

Oklahoma Statutes - Title 60. Property Page 279

C. Nothing in this section may be construed to be the exclusive

means of providing a valid effective and conclusive state

jurisdiction provision.