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

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

ERISA: Employee Retirement Income Security Act - Federal law governing retirement and pension trusts, if applicable

Generation-Skipping Transfer Tax Regulations: Federal tax provisions affecting transfers to beneficiaries two or more generations younger than the grantor

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

State Property Laws: Local regulations governing property ownership, transfer, and rights that affect trust assets

State Execution Requirements: Specific state rules for proper trust execution, including witnessing, notarization, and recording requirements

State Registration Requirements: Local rules governing trust registration, reporting, and oversight within the state jurisdiction

Fiduciary Duties: Common law principles defining trustee responsibilities including loyalty, prudence, and impartiality

Prudent Investor Rules: Legal standards governing trust investment decisions and portfolio management

Rule Against Perpetuities: Common law rule limiting the duration of trust provisions and future interests

Spendthrift Provisions: Trust clauses protecting beneficiary interests from creditors and limiting transfer rights

Banking Regulations: State and federal rules governing trust companies and financial institutions serving as trustees

SEC Regulations: Securities and Exchange Commission rules affecting trust investments and reporting requirements

Recordkeeping Requirements: State-mandated rules for maintaining trust records, accounts, and documentation