Internal Revenue Code: Federal tax regulations, particularly sections 671-679 governing trust taxation and reporting requirements
Uniform Trust Code: Model law providing standardized rules for trust creation, administration, and enforcement across U.S. jurisdictions
ERISA: Employee Retirement Income Security Act - relevant if the trust involves retirement benefits or pension plans
SEC Regulations: Securities and Exchange Commission rules governing investment activities and securities within the trust
FATCA: Foreign Account Tax Compliance Act - applicable if the trust includes international assets or offshore accounts
State Trust Codes: State-specific legislation governing trust formation, administration, and enforcement within the particular jurisdiction
Prudent Investor Rules: State-specific guidelines for trustee investment decisions and portfolio management responsibilities
Rule Against Perpetuities: State law limiting the duration of trust arrangements to prevent perpetual control over property
State Registration Requirements: State-specific rules for trust registration, reporting, and ongoing compliance obligations
Fiduciary Law: Common law principles governing trustee duties, loyalty, care, and prudent administration of trust assets
Anti-Money Laundering Regulations: Federal regulations requiring due diligence and reporting to prevent money laundering through trust structures
Bank Secrecy Act: Federal law requiring financial institutions and trusts to assist government agencies in detecting and preventing money laundering
State Tax Laws: State-specific tax regulations affecting trust income, distributions, and reporting requirements
Trust Administration Procedures: Legal requirements for proper trust management, record-keeping, accounting, and beneficiary communications
Spendthrift Provisions: Legal principles governing protective clauses that prevent beneficiaries from transferring their interest in the trust
