You might want to consult with a tax pro if it's worthwhile in terms of the amount. If there's no tax due then there's not much of a point in that.
Anyway, a trust can be decanted and the situs moved to another state. Some states still do have laws making trusts "captive" but there was a court case (or more than one) that held the practice of taxing trusts to be unconsitutional if the trust no longer had ties to the state and no state source income. FWIW...
