Internal Revenue Code: Federal tax provisions governing trust taxation, including income tax treatment, gift tax implications, estate tax considerations, and generation-skipping transfer tax rules
SECURE Act: Federal legislation affecting how retirement accounts can be handled within trusts, including distribution requirements and beneficiary considerations
Uniform Trust Code: Model law adopted by many states that provides standard rules for trust creation, administration, and modification
State Trust Statutes: State-specific laws governing trust formation, administration, and enforcement
State Probate Code: State laws governing the administration of estates and trusts, including rules for trust administration and distribution
State Property Laws: Laws governing property ownership, transfer, and rights within the state's jurisdiction
State Marital Property Laws: Laws governing property rights between spouses, particularly important in community property states
Legal Capacity Requirements: State laws defining mental capacity requirements for creating and modifying trusts
Fiduciary Laws: Laws governing trustee duties, responsibilities, and the prudent investor rule
Property Transfer Requirements: State-specific rules for transferring different types of property into trusts, including real estate title transfer requirements
Execution Requirements: State-specific requirements for proper trust execution, including witnessing and notarization requirements
Rule Against Perpetuities: Common law or statutory rule limiting the duration of trust provisions
Creditor Protection Rules: State-specific laws governing how trusts can protect assets from creditors and the limitations of such protection
