Trust Laws in the United States

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. Written by experienced attorneys and other subject matter experts, this book is an in-depth survey of trust laws in the United States, with clear explanations of the law and practical insights into its application.

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.

Coverage:

Creation and modification of trusts; decanting; trustee duties; directed and divided trusts; state and federal income taxation of trusts; wealth transfer tax considerations; selecting a trust situs; choice of law principles; 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, including UBS, JP Morgan, ArentFox Schiff, and Andreessen Horowitz.

Table of Contents:

Part I: State chapters (Arizona, California, Colorado, Connecticut and New York, Delaware, Florida, Georgia, Illinois, Massachusetts, Michigan, Nevada, New Hampshire, New Jersey, North Carolina, Ohio, Oregon, Pennsylvania, South Dakota, Tennessee, Texas, Virginia, Washington, Wyoming); Part II: Federal income taxation of trusts, federal gift and estate tax, beneficial ownership reporting, selecting a trust situs, mediation of trust disputes, choice of law.

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.

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

Q&A

Does the price include shipping?
Yes — the price includes worldwide shipping. Card/PayPal accepted, simple secure checkout.

Is this a current edition?
Yes, published January 2026 by Globe Law and Business.

Who is this book written for?
Private client lawyers, trust officers, accountants, estate planners and tax advisers working across US trust jurisdictions.

Does it cover federal taxation as well as state law?
Yes, alongside 24 state-specific chapters, Part II covers federal income, gift and estate tax considerations.

Is it suitable for law libraries and institutional orders?
Yes, institutional invoicing is available and CLNZ Books ships to law libraries and firms worldwide.

Where can I buy Trust Laws in the United States?
You can order this title directly from CLNZ Books at clnzbooks.com.

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