Internal Revenue Code: Federal tax regulations, particularly Sections 401, 501, and 664 governing trust taxation and requirements

Securities Act of 1933: Federal law governing securities transactions and disclosure requirements if trust involves investment securities

Investment Company Act of 1940: Federal regulation of investment companies and their activities, applicable if trust engages in investment management

ERISA: Employee Retirement Income Security Act - federal law governing employee benefit and retirement trusts

Uniform Trust Code: Model trust law adopted by many states providing consistent trust administration and management rules

State Trust Statutes: State-specific laws governing trust formation, administration, and dissolution

State Corporate Laws: State-specific regulations governing corporate formation and operation, applicable to incorporated trusts

State Registration Requirements: State-specific filing and registration obligations for trusts and corporations

IRS Regulations: Federal tax agency rules and requirements for trust operation and reporting

State Tax Regulations: State-specific tax rules and reporting requirements for trusts

SEC Regulations: Securities and Exchange Commission rules applicable to trusts involving securities or investment activities

Fiduciary Duties: Common law principles governing trustee responsibilities and obligations to beneficiaries

Prudent Investor Rules: Legal standards for trust investment and management of trust assets

Corporate Filing Requirements: State-specific documentation and filing obligations for incorporated entities

Corporate Naming Rules: State regulations governing acceptable corporate and trust names and designations

Registered Agent Requirements: State rules requiring designation and maintenance of a registered agent for service of process

Annual Reporting Obligations: Ongoing state and federal reporting requirements for trusts and corporations