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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