Internal Revenue Code: Federal tax regulations governing trust taxation, including income tax treatment, tax deductions, and reporting requirements for different types of trusts
Uniform Trust Code: Model law providing standardized rules for trust administration, trustee powers, and beneficiary rights, adopted by many US states with variations
ERISA: Employee Retirement Income Security Act - Federal law governing retirement and pension trusts, including fiduciary responsibilities and participant protections
Securities Act: Federal regulations governing trusts involving investment securities, including registration and disclosure requirements
Generation-Skipping Transfer Tax Regulations: Federal tax rules affecting trusts that transfer assets to beneficiaries more than one generation younger than the grantor
State Trust Codes: State-specific laws governing trust formation, administration, and enforcement within each jurisdiction
State Property Laws: State-specific regulations governing property ownership, transfer, and rights as they relate to trust assets
Rule Against Perpetuities: Common law and state-specific rules limiting the duration of trusts and future interests in trust property
State Trust Registration Requirements: State-specific rules for registering and documenting trusts with appropriate authorities
State Tax Laws: State-specific tax regulations affecting trust income, administration, and distributions
Fiduciary Duties: Legal obligations of trustees including duty of loyalty, duty of care, and duty to account to beneficiaries
Prudent Investor Rules: Standards governing trust investment decisions and portfolio management by trustees
Spendthrift Provisions: Trust provisions protecting beneficiary interests from creditors and preventing assignment of benefits
Trust Company Regulations: State and federal rules governing corporate trustees and trust companies
Uniform Prudent Investor Act: Model law establishing standards for trust investments and portfolio management, adopted by many states
Uniform Principal and Income Act: Standardized rules for allocating trust receipts and disbursements between principal and income
