Overview

In the United States, trusts are widely used for wealth transfer and tax planning purposes. The laws governing trusts vary from state to state, although the evolution of those laws this century has led to increasing uniformity of those laws among many states. But important distinctions remain, and several states notably stand apart, endeavoring to be more attractive to those seeking to form and administer trusts. Overlaying the state laws, some federal laws – particularly those concerning taxes – play a central role in the design and administration of trusts. Written by experienced attorneys and other subject matter experts, this book is an in-depth survey of trust laws in the United States. It provides clear explanations of the law and practical insights into its application. A series of state-specific chapters cover key aspects of each state’s trust laws in the most populous states, as well as key jurisdictions like Delaware, Nevada, New Hampshire, South Dakota, Tennessee, and Wyoming. Topics covered include: the creation of trusts, modification of trusts, decanting, trustee duties, directed and divided trusts, and state income taxation of trusts. In addition, a series of chapters covers subjects that are relevant to trusts throughout the United States. These topical chapters include: the federal income taxation of trusts, wealth transfer tax considerations in the design and administration of trusts, considerations in selecting a trust situs, choice of law principles, and the use of mediation to resolve trust disputes. This book is a comprehensive resource for lawyers, accountants, trust officers, and others who advise settlors, beneficiaries, and trustees on the formation and administration of trusts in the United States.

Full Product Details

Author:   Todd Mayo
Publisher:   Globe Law and Business Ltd
Imprint:   Globe Law and Business Ltd
ISBN:  

9781837231003

ISBN 10:   1837231001
Pages:   240
Publication Date:   31 January 2026
Audience:   Professional and scholarly ,  Professional & Vocational
Format:   Hardback
Publisher's Status:   Forthcoming
Availability:   Not yet available  
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Table of Contents

Forward Todd D. Mayo UBS Part I Arizona California Colorado Chris Schmidt Taylor Smith Goodspeed Merrill Connecticut and New York Von Sanborn Constance E. Shields Teitler & Teitler Delaware Florida Osvaldo Garcia JP Morgan Christopher Weeg Comiter Singer Georgia Illinois Susan Bart ArentFox Schiff Massachusetts Ruth Mattson Verill Dana Michigan Nevada Michaelle D. Rafferty Maupin, Cox and LeGoy New Hampshire Patrick Collins Brandon Vallie McClane Middleton New Jersey Kevin Centurrino Lance T. Eisenberg Berkowitz, Lichtstein, Kuritsky, Giasullo & Gross, LLC North Carolina Ohio Oregon Emily Karr Stoel Rives Pennsylvania Jennifer Gayle Mannion Prior South Dakota Jim Paladino Mario Signori South Dakota Planning Company Tennessee John Bunge Aaron Flinn Holland & Knight Texas Virginia Washington Karen E. Boxx University of Washington Wyoming Chris Reimer Amy Staehr Long Reimer Winegar LLP Part II Federal income taxation of trusts Brad Dillon Andreessen Horowitz Federal gift and estate tax considerations Implications of beneficial ownership reporting on trusts Considerations in selecting a trust situs Todd D. Mayo UBS Resolving trust disputes through mediation Kevin Rethore Caffrey Hill Choice of law in respect of trusts Ronald J. Scalise Tulane Law School

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