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Internal Revenue Code: Federal tax regulations governing trust taxation, including income tax treatment, estate tax implications, and trust distribution rules

Uniform Trust Code: Model law adopted by many states providing comprehensive framework for trust administration, modification, and enforcement

ERISA: Employee Retirement Income Security Act - Federal law governing retirement assets in trusts and related fiduciary responsibilities

Federal Securities Laws: Regulations governing investment securities within trusts, including registration and disclosure requirements

Generation-Skipping Transfer Tax Regulations: Federal tax rules applying to transfers made to grandchildren or more remote descendants

State Trust Code: State-specific legislation governing trust formation, administration, and enforcement within the particular jurisdiction

State Property Laws: State-specific rules governing property ownership, transfer, and rights that affect trust assets

Rule Against Perpetuities: State-specific rules limiting the duration of trust arrangements and future interests

Prudent Investor Rules: State-specific standards for trust investment and management of trust assets by trustees

State Fiduciary Laws: State-specific regulations governing trustee duties, responsibilities, and standards of care

Banking Regulations: State and federal regulations applicable to institutional trustees and trust companies

SEC Regulations: Federal securities regulations affecting trust investments and reporting requirements

State Tax Regulations: State-specific tax rules affecting trust income, administration, and distributions

Common Law Fiduciary Principles: Court-developed rules governing trustee conduct, loyalty, and duty of care

Trust Modification Rules: Legal requirements and procedures for amending and restating existing trust agreements