Internal Revenue Code: Federal tax regulations governing trust taxation, income distribution, and tax reporting requirements
Uniform Trust Code: Model law providing standardized rules for trust creation and administration, adopted by many US states
Estate and Gift Tax Regulations: Federal regulations governing transfer of assets into trust and potential gift/estate tax implications
State Trust Codes: State-specific laws governing trust formation, administration, and enforcement within the particular jurisdiction
State Property Laws: Laws governing property ownership, transfer, and rights within the specific state
State Execution Requirements: State-specific requirements for proper trust execution, witnessing, and notarization
Statute of Frauds: Legal requirement that certain contracts, including trusts, must be in writing to be enforceable
Rule Against Perpetuities: Common law rule limiting the duration of trust provisions, modified by many states
Trust Registration Requirements: State-specific rules regarding if and how trusts must be registered with local authorities
Securities Laws: Federal and state regulations governing investment holdings within trusts
Real Property Laws: Laws governing real estate ownership and transfer within trusts
Transfer Tax Regulations: Rules governing taxes on property transfers into and out of trusts
Spendthrift Provisions: Rules governing trust provisions that protect assets from beneficiaries' creditors
Trustee Powers and Duties: Legal framework defining the scope of trustee authority and responsibilities
