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Trust Laws in the United States

Buch | Hardcover
240 Seiten
2026
Globe Law and Business Ltd (Verlag)
9781837231003 (ISBN)
CHF 479,95 inkl. MwSt
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This title provides 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.
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.

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
Dena Hirsch
Ruth Mattson
Verrill Dana LLP

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
JTC USA
Mario Signori
South Dakota Trust Company LLC, a JTC Group 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

Erscheint lt. Verlag 31.1.2026
Mitarbeit Berater: Todd Mayo
Verlagsort London
Sprache englisch
Maße 160 x 240 mm
Themenwelt Recht / Steuern EU / Internationales Recht
Recht / Steuern Privatrecht / Bürgerliches Recht Berufs-/Gebührenrecht
Recht / Steuern Wirtschaftsrecht Gesellschaftsrecht
ISBN-13 9781837231003 / 9781837231003
Zustand Neuware
Informationen gemäß Produktsicherheitsverordnung (GPSR)
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