New Arrival Trust Laws in the United States

Trust Laws in the United States

Author: Todd Mayo
Publisher: Globe Law and Business
ISBN: 9781837231003
Published In: January 2026
Format: Paperback , 280 pages
Jurisdiction: U.S. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Contents
Author

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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.

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

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