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Internal Revenue Code: Federal tax regulations governing trust taxation, including income tax treatment, deductions, and reporting requirements

Uniform Trust Code: Model law providing comprehensive framework for trust administration, adopted by many states with variations

ERISA: Employee Retirement Income Security Act - Federal law governing retirement benefits in trusts and employee benefit plans

Generation-Skipping Transfer Tax: Federal tax provisions affecting transfers to beneficiaries two or more generations younger than the grantor

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

State Property Laws: State-specific regulations governing property rights, transfers, and ownership structures

State Probate Code: State laws governing the administration of estates and related trust matters

Fiduciary Duty Laws: Common law principles defining trustees' obligations of loyalty, care, and good faith

Prudent Investor Rule: Legal standard requiring trustees to invest and manage trust assets as a prudent investor would

Rule Against Perpetuities: Common law rule limiting the duration of trust provisions and future interests

SEC Regulations: Federal securities regulations affecting trusts involving investment securities

Uniform Prudent Investor Act: Model law establishing standards for trustee investment and management of trust assets

Uniform Principal and Income Act: Standardized rules for allocating receipts and expenses between principal and income in trusts

Uniform Trust Decanting Act: Model law governing the power to distribute assets from one trust to another

Fraudulent Transfer Laws: State laws preventing transfers that unfairly deprive creditors of their rights to trust assets