It is the smallest country in the world that is not a former British overseas territory, a former United States trusteeship, or one of the European microstates.
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In 1907 she transferred to the trusteeship of Booker T. Washington and Hollis B. Frissell the sum of $1,000,000 to be known as "The Fund for Rudimentary Schools for Southern Negroes" and to be used exclusively for the benefit of elementary negro schools in the South.
In April 2013, as part of the Offshore leaks tax evasion scandal, financial records were released that showed that Denise Rich in April 2006 had USD 144 million protected from scrutiny by the Cook Islands in the South Pacific in the form of a trust including a Learjet 60 and a a 157-foot yacht called the "Lady Joy".
Cruz has practised law in Gibraltar ever since, concentrating on Trust, Company, Admiralty, Conveyancing, Labour & Employment, Commercial and Civil Litigation.
In 2012, the Federal Trade Commission (FTC) sued Omnicare to block its hostile takeover of its rival PharMerica under federal anti-trust law.
She began her legal career as an attorney for the Trust Department of the Bank of Delaware in Wilmington, Delaware from 1962 to 1963.
An Ultra Trust is a legal entity with special provisions, benefits, and limitations created and drafted by an attorney who has expertise with debtor—creditor law, income tax law, gift tax law, and estate tax law, as well as trust law.