Internal Revenue Code: Federal tax regulations affecting trust taxation and trustee compensation, including tax implications of trustee fees and trust income

ERISA: Employee Retirement Income Security Act - Federal law governing retirement assets in trusts, including specific requirements for trustee compensation in retirement trust contexts

Securities Exchange Act: Federal regulations pertaining to investment management within trusts, including trustee responsibilities in managing investment assets

Uniform Trust Code: Model law adopted by many states establishing fundamental trust law principles, including provisions for trustee compensation and duties

State Trust Statutes: State-specific laws governing trust administration and trustee compensation, varying by jurisdiction

State Fiduciary Laws: State-level regulations defining fiduciary responsibilities and standards for trustees, including duty of loyalty and care

State Probate Codes: State laws governing probate matters, including trust administration and trustee compensation in probate contexts

State Fee Schedule Regulations: State-specific guidelines and limitations on trustee compensation rates and fee structures

Disclosure Requirements: State and federal requirements for transparency and reporting of trustee compensation and trust activities

Prudent Investor Rules: Legal standards requiring trustees to invest and manage trust assets as a prudent investor would, considering the purposes, terms, and circumstances of the trust

Banking Regulations: State and federal banking laws affecting institutional trustees and their compensation structures

Federal Reserve Guidelines: Federal Reserve requirements and guidelines affecting institutional trustees and trust management

IRS Guidelines: Internal Revenue Service specific guidelines on the treatment and reporting of trustee compensation for tax purposes