Internal Revenue Code: Federal tax regulations governing trust taxation, including income tax, estate tax, and gift tax implications for trusts

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

ERISA: Employee Retirement Income Security Act - Federal law governing pension trusts and employee benefit plans

Securities Laws: Federal and state regulations governing investment securities if the trust involves investment portfolios

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

Prudent Investor Rules: State-specific guidelines for trustee investment responsibilities and portfolio management

Rule Against Perpetuities: State laws limiting the duration of trust arrangements to prevent perpetual control over property

Trust Formation Requirements: State-specific rules governing proper trust creation, execution, and documentation

Fiduciary Duty Laws: Common law principles defining trustees' obligations of loyalty, care, and good faith

Self-Dealing Regulations: Rules prohibiting trustees from engaging in transactions that benefit themselves at the trust's expense

Trust Registration Requirements: State-specific rules for registering trusts with appropriate authorities

Trust Accounting Rules: Requirements for maintaining accurate financial records and providing accountings to beneficiaries

Property Laws: State regulations governing property ownership, transfer, and management within trusts

Estate Planning Laws: Regulations affecting how trusts interact with overall estate planning objectives

Gift Tax Regulations: Federal and state rules governing taxation of property transfers into trusts

Generation-Skipping Transfer Tax Rules: Federal regulations governing taxation of trust transfers that skip generations of beneficiaries