Internal Revenue Code: Federal tax laws governing trust taxation, including income tax treatment, deductions, and reporting requirements for different types of trusts
Securities Act of 1933: Federal law regulating the offer and sale of securities, relevant if the trust involves investment securities or securitized assets
Investment Company Act of 1940: Federal legislation governing investment companies and funds, applicable if the trust operates as an investment vehicle
Uniform Trust Code: Model law providing standardized rules for trust administration, adopted by many states with local variations
State Trust Codes: State-specific laws governing trust formation, administration, and operation within the particular jurisdiction
State Securities Regulations: State-level requirements for securities transactions and investment activities within the trust
Banking Regulations: Federal and state banking laws applicable to trusts engaging in banking-related activities
ERISA: Employee Retirement Income Security Act, relevant if the trust involves employee benefits or retirement assets
Fiduciary Duty Laws: Common law and statutory requirements governing trustee responsibilities, loyalty, and prudent management
Rule Against Perpetuities: Common law rule limiting the duration of certain trust provisions, with varying applications across states
Gift Tax Regulations: Federal and state rules governing the tax treatment of assets transferred into or distributed from the trust
Estate Tax Laws: Federal and state regulations regarding the treatment of trust assets in relation to estate taxation and inheritance
