Federal Tax Law: Internal Revenue Code provisions affecting trusts, including tax implications of distributions, indemnification payments, and release agreements
Uniform Trust Code: Federal framework for trust administration, trustee duties, and beneficiary rights that many states have adopted with modifications
ERISA: Employee Retirement Income Security Act regulations if the trust involves retirement or employee benefit plans
Federal Securities Laws: Securities regulations that may apply if the trust involves investment securities or regulated financial instruments
State Trust Code: State-specific laws governing trust administration, trustee powers, and beneficiary rights in the applicable jurisdiction
State Fiduciary Laws: State-specific regulations defining trustee fiduciary duties, standards of care, and liability
State Indemnification Statutes: State laws governing the scope and enforceability of indemnification provisions
State Release Laws: State-specific requirements for valid releases of claims and waivers of rights
Common Law Fiduciary Principles: Established legal principles regarding trustee duties, loyalty, and prudent administration
Contract Formation Laws: State requirements for valid contract formation, including consideration, capacity, and mutual assent
Statute of Limitations: State-specific time limits for bringing claims against trustees or challenging trust-related agreements
Equitable Principles: Legal principles of fairness and equity that courts may apply in interpreting and enforcing trust agreements
