Internal Revenue Code: Federal tax regulations governing trust taxation, income distribution, and estate/gift tax implications

Uniform Trust Code: Model law providing standardized rules for trust creation, administration, and enforcement across states

Estate and Gift Tax Regulations: Federal regulations governing transfer of assets into trusts and related tax consequences

Securities Laws: Federal and state regulations governing investment properties and securities held in trust

State Trust Codes: State-specific laws governing trust formation, administration, and enforcement within particular jurisdictions

State Property Laws: State-specific regulations governing property ownership, transfer, and management

State Recording Requirements: State-specific rules for documenting and recording trust instruments and property transfers

Rule Against Perpetuities: State-specific rules limiting the duration of trust arrangements and future interests

State Tax Laws: State-specific tax regulations affecting trusts, including income tax and property tax considerations

Uniform Prudent Investor Act: Guidelines for trustee investment responsibilities and portfolio management standards

Uniform Principal and Income Act: Standards for allocating receipts and disbursements between principal and income in trust accounting

State Probate Codes: State laws governing estate administration and trust interaction with probate proceedings

Fiduciary Duties: Legal obligations of trustees including duty of loyalty, care, and prudent administration

Spendthrift Provisions: Trust provisions protecting beneficiary interests from creditors and preventing transfer of interests

Power of Appointment Rules: Regulations governing the ability to designate recipients of trust property and related tax implications

State Registration Requirements: State-specific rules for registering trusts and maintaining proper documentation

Financial Institution Regulations: Rules governing trust interactions with banks and financial institutions

Property Transfer Requirements: Legal requirements for transferring various types of property into and out of trusts