Authors:

Todd Mayo

• ISBN: 9781837231003
• Published: January 2026
• Format: Hardback
• Language: English
• Publisher: Globe Law and Business
• Description:

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 among many states. 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.

It 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.

Key Features:

In-depth survey of trust laws in the United States

State-by-state coverage of major and leading trust jurisdictions

Practical explanations written by experienced attorneys and subject matter experts

Includes discussion of federal income taxation of trusts

Covers wealth transfer tax considerations in trust design and administration

Explains selection of trust situs and choice of law issues

Addresses mediation as a tool for resolving trust disputes

Coverage:

Creation of trusts

Modification of trusts

Decanting

Trustee duties

Directed and divided trusts

State income taxation of trusts

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

The use of mediation to resolve trust disputes

State chapters include Arizona, California, Colorado, Connecticut, New York, Delaware, Florida, Georgia, Illinois, Massachusetts, Michigan, Nevada, New Hampshire, New Jersey, North Carolina, Ohio, Oregon, Pennsylvania, South Dakota, Tennessee, Texas, Virginia, Washington, and Wyoming.

About the Authors:

Todd Mayo is the principal author and editor of this volume. The book also includes contributions from experienced attorneys and trust specialists from leading firms and institutions across the United States, offering practical state-by-state and federal perspectives on trust law, taxation, administration, and dispute resolution.

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

Why buy this book?

This book offers a rare combination of state-by-state trust law analysis and federal trust-related topics in one volume. It is especially valuable for practitioners who need practical guidance on trust formation, administration, taxation, situs selection, and dispute resolution in the United States. For law firms, private client advisers, accountants, and institutional libraries, it is a strong reference title for current trust practice.

Keywords:

trust law, United States trusts, estate planning, wealth transfer, trustee duties, trust taxation, trust administration, trust situs, decanting, private client law, fiduciary law, US law

Target Audience:

law firms, private client lawyers, trust officers, accountants, estate planners, academic law libraries, institutional libraries, tax advisers, trustees, legal researchers

Genre:

Law, Trust Law, Private Client Law, Estate Planning, Tax Law, Legal Reference

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