Internal Revenue Code: Federal tax regulations governing trust taxation, including income tax, estate tax, and gift tax implications for trusts
Uniform Trust Code: Model law providing standardized rules for trust creation, administration, and enforcement across states that have adopted it
SEC Regulations: Federal securities regulations affecting trusts that invest in securities or financial instruments
ERISA: Federal law governing retirement trusts and employee benefit plans, including fiduciary responsibilities
State Trust Codes: State-specific laws governing trust formation, administration, and enforcement within each jurisdiction
State Property Laws: Laws governing property ownership, transfer, and rights within the specific state jurisdiction
Rule Against Perpetuities: State-specific rules limiting the duration of trust provisions and future interests in property
State Registration Requirements: State-specific requirements for trust registration, reporting, and compliance
Fiduciary Duties: Common law principles defining trustee obligations including loyalty, care, and prudence
Prudent Investor Rule: Legal standard governing investment decisions made by trustees
Spendthrift Provisions: Trust provisions protecting beneficiary interests from creditors and preventing transfer of interests
Anti-Money Laundering Regulations: Federal regulations preventing use of trusts for money laundering or illegal activities
Estate Tax Regulations: Federal and state tax rules governing transfer of assets through trusts at death
Generation-Skipping Transfer Tax Rules: Special tax provisions affecting transfers to beneficiaries more than one generation younger than the grantor
Gift Tax Provisions: Tax regulations governing transfers of assets into trusts during the grantor's lifetime
