Internal Revenue Code: Federal tax laws governing income, estate, and gift taxation aspects of trust creation and administration
Estate and Gift Tax Provisions: Federal regulations determining tax implications for property transfers into trust and estate tax consequences
Generation-Skipping Transfer Tax Rules: Federal tax regulations affecting transfers to beneficiaries two or more generations younger than the grantor
SECURE Act: Federal law affecting inherited IRA distributions and retirement account treatments in trusts
Uniform Trust Code: Model law adopted by many states providing comprehensive framework for trust administration and management
State Trust Statutes: State-specific laws governing trust creation, administration, and enforcement
State Probate Codes: State laws governing disposition of property and trust interaction with probate process
State Property Laws: Laws governing property ownership, transfer, and rights within the state jurisdiction
Rule Against Perpetuities: State-specific rules limiting duration of trust arrangements and future interests
Fiduciary Duty Laws: State laws defining trustee responsibilities, duties, and standards of care
Prudent Investor Rule: Legal standard governing trustee investment decisions and portfolio management
Community Property Laws: State-specific laws affecting marital property rights and trust funding in community property states
Mental Capacity Requirements: State laws defining required mental capacity for valid trust creation
HIPAA Regulations: Federal privacy rules affecting health-related provisions in trust documents
Special Needs Trust Provisions: Specialized regulations governing trusts for beneficiaries with disabilities while maintaining public benefits eligibility
Spendthrift Provisions: State laws governing trust provisions that protect assets from beneficiaries' creditors
State Creditor Protection Laws: Regulations determining the extent of asset protection provided by trusts against creditor claims
