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Where would a Trust be physically located?

The location of the trust is usually determined by the residence of either the trustor or the trustee. In deciding where to establish the trust, it must be remembered that each state has different laws governing the operation of trusts and trustees' powers.

Circumstances may sometimes warrant moving the trust location. Relocation, called a "change of situs," may be desirable or necessary for either tax or non-tax reasons (e.g., the trustee moves to another state). Whether or not a move can be made, and how the move is accomplished, will be dictated by each state's laws.

Trusts Definitions provided by  http://www.wsba.org/media/publications/pamphlets/trusts.htm