Law Wills / Probate / Trusts Coming Soon

Trust Laws in the United States

By Todd Mayo
Globe Law and Business January 2026

Specifications

ISBN-13
9781837231003
Publisher
Globe Law and Business
Publication
January 2026
Format
Paperback , 280 pages
Jurisdiction
U.S. ? Countri(es) for reference only

Details

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. 

Table of Contents

Foreword
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

About the Author

Contributing firm Name
Andreessen Horowitz Brad Dillon
ArentFox Schiff Susan Bart
Berkowitz, Lichtstein, Kuritsky, Giasullo & Gross, LLC Kevin Centurrino
Lance T. Eisenberg
Caffrey Hill Kevin Rethore
Comiter Singer Christopher Weeg
Goodspeed Merrill Chris Schmidt
Taylor Smith
Holland & Knight Aaron Flinn
John Bunge
JP Morgan Osvaldo Garcia
Long Reimer Winegar LLP Amy Staehr
Chris Reimer
Mannion Prior Jennifer Gayle
Maupin, Cox and LeGoy Michaelle D. Rafferty
McClane Middleton Brandon Vallie
Patrick Collins
South Dakota Planning Company Jim Paladino
Mario Signori
Stoel Rives Emily Karr
Teitler & Teitler Constance E. Schields
Von Sanborn
Tulane Law School Ronald J. Scalise
UBS Todd D. Mayo
University of Washington Karen E. Boxx
Verill Dana Ruth Mattson
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