Internal Revenue Code: Federal tax regulations governing trust taxation, income tax implications, and trust distributions
Federal Estate and Gift Tax Laws: Federal regulations concerning estate tax treatment of trusts and gift tax implications of trust transfers
SEC Regulations: Securities and Exchange Commission rules applicable when trust includes investment securities
Uniform Trust Code: Model law adopted by many states providing comprehensive framework for trust administration and management
State Trust Statutes: State-specific laws governing trust formation, administration, and enforcement
State Probate Codes: State laws governing disposition of property and interaction with probate process
State Property Laws: State-specific regulations concerning property ownership, transfer, and rights
Rule Against Perpetuities: Common law rule limiting duration of trust interests to prevent perpetual trusts
Prudent Investor Rule: Legal standard requiring trustees to invest trust assets as a prudent investor would
Spendthrift Provisions: Trust provisions protecting beneficiary interests from creditors and preventing assignment
Fiduciary Duties: Legal obligations of trustees including duty of loyalty, care, and prudent administration
Capacity Requirements: Legal standards for mental capacity required for trust creation and modification
Trust Formation Requirements: Legal elements required for valid trust creation including intent, property, and beneficiaries
Execution Requirements: State-specific formal requirements for valid trust execution including witnessing and notarization
Trustee Requirements: Legal qualifications and responsibilities for serving as trustee
Beneficiary Designation Requirements: Legal standards for proper identification and designation of trust beneficiaries
