The estate is king — the original jurisdiction that cannot be abolished, erased, or subordinated. Trusts, whether statutory, express, common law, or non-statutory, are merely tools and wrappers layered on top of the estate, never the foundation. EINs (98 for foreign trusts, 99 for foreign estates) are only administrative tags; they do not collapse or redefine your estate unless you misclassify and consent. Forms like 1041, 3520, and 1120-F are not chains but instruments — used wrong, they prove servitude; used strategically, they enforce equity and return credits. Jurisdiction is never taken; it is given — estate or fiction, sovereignty or slavery, remedy or ruin