Internal Revenue Code: Federal tax regulations governing trust taxation, including income tax implications for trust assets and distributions
Uniform Trust Code: Model law providing standardized rules for trust creation, administration, and management across US jurisdictions
Federal Estate and Gift Tax Regulations: Federal laws governing taxation of property transfers into trust and estate tax implications
FIRPTA: Foreign Investment in Real Property Tax Act - Regulations concerning foreign persons holding U.S. real estate in trust
State Trust Codes: State-specific laws governing trust formation, administration, and enforcement within the particular jurisdiction
State Real Property Laws: State-specific regulations governing real estate ownership, transfer, and management
State Recording Requirements: State-specific rules for documenting and recording trust instruments and real estate transfers
State Trust Registration Requirements: State-specific rules for registering trusts and maintaining trust registration
State Transfer Tax Laws: State-specific taxes applicable to real estate transfers into or out of trusts
Local Zoning Regulations: Municipal or county rules governing property use and development within specific zones
Property Tax Regulations: Local and state rules governing taxation of real property held in trust
Title Recording Requirements: Rules governing the proper documentation and recording of real estate title transfers to and from trusts
Rule Against Perpetuities: Common law or statutory rule limiting the duration of certain property interests in trust
Trustee Powers and Duties: Legal requirements and limitations regarding trustee authority and responsibilities in managing trust property
Trust Administration Requirements: State-specific rules governing ongoing trust management, reporting, and compliance
Beneficiary Rights: Legal rights of trust beneficiaries, including rights to information, accounting, and distribution
Trust Execution Formalities: Legal requirements for proper execution and validation of trust documents
Fiduciary Duties: Common law and statutory obligations of trustees to act in the best interest of beneficiaries
