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Internal Revenue Code (IRC): Federal tax legislation governing trust taxation, including estate tax, generation-skipping transfer tax, and income tax implications for trusts

Uniform Trust Code (UTC): Model law adopted by many states that provides the fundamental framework for trust administration, trustee duties, and powers

State Trust Laws: State-specific regulations governing trust formation, administration, and trustee responsibilities, varying by jurisdiction

State Property Laws: State-specific regulations regarding property ownership, transfer requirements, and real estate matters affecting trust assets

State Estate Laws: State-specific regulations covering probate, estate planning requirements, and rules against perpetuities where applicable

State Tax Laws: State-specific taxation rules affecting trusts, including state estate tax requirements and trust income taxation

Securities Laws: Federal and state regulations governing investment activities if the trust includes investment portfolios or securities

ERISA: Employee Retirement Income Security Act regulations when retirement accounts are included in trust assets

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

Fiduciary Duties: State-specific legal obligations of trustees including duty of loyalty, duty of care, and duty of impartiality

Spendthrift Provisions: Legal provisions protecting trust assets from creditors of beneficiaries and restricting transfer of beneficial interests

Rule Against Perpetuities: Common law or statutory rule limiting the duration of trust provisions, varying by state with some states having abolished it