• Introduction 5Todd D MayoUBSPart ICalifornia 7Sheila BridgesCarolyn SteinwedelHanson Bridgett LLPColorado 21Christopher D SchmidtTaylor A SmithGoodspeed MerrillConnecticut 33Von SanbornConstance E ShieldsTeitler & Teitler LLPDelaware 41Kimberly Gill McKinnonMcCollom D’EmilioSmith Uebler LLCFlorida 67Osvaldo GarciaJ.P. Morgan Private BankChristopher C WeegComiter SingerIllinois 83Susan T BartAllison K PfeifleArentFox Schiff LLPMassachusetts 99Dena HirschRuth MattsonVerill Dana LLPNevada 109Michaelle D RaffertyMaupin, Cox & LeGoyNew Hampshire 129Patrick CollinsBrandon VallieMcLane Middleton, P.A.New Jersey 139Kevin R CenturrinoLance T EisenbergBerkowitz, Lichtstein, Kuritsky, Giasullo & Gross LLCOhio 163Matthew R HochstetlerKirkland Hochstetler PLLCPennsylvania 179Jennifer DiVeterano GayleMannion Prior LLPSouth Dakota 191James PaladinoMario SignoriJTC USATennessee 203John M BungeAaron B FlinnHolland & Knight LLPTexas 217Jennifer LanUBSWashington 229Karen E BoxxUniversity of Washington School of LawWyoming 241Christopher M ReimerAmy M StaehrLong Reimer Winegar LLPPart IIFederal income taxation of trusts 257Brad DillonAndreessen Horowitz Choice of law in US trusts 271Ronald J Scalise JrTulane Law SchoolDrafting the trust instrument: a professional trustee’s perspective 285Sarah GrandfieldBessemer TrustResolving trust disputes through mediation 301Kevin W RethoreCaffrey Hill PLLCAbout the authors 309About Globe Law and Business 319

Trust Laws in the United States, published in 2026, is a thorough yet concise and readable summary of trust laws in select states throughout the US, representing every region of the country and a majority of its population. At a time when many states are adopting modified versions of the Uniform Trust Code (UTC) and vying for their share of the quickly evolving and increasingly cross-border trust industry, this book is a timely resource.

• Introduction 5Todd D MayoUBSPart ICalifornia 7Sheila BridgesCarolyn SteinwedelHanson Bridgett LLPColorado 21Christopher D SchmidtTaylor A SmithGoodspeed MerrillConnecticut 33Von SanbornConstance E ShieldsTeitler & Teitler LLPDelaware 41Kimberly Gill McKinnonMcCollom D’EmilioSmith Uebler LLCFlorida 67Osvaldo GarciaJ.P. Morgan Private BankChristopher C WeegComiter SingerIllinois 83Susan T BartAllison K PfeifleArentFox Schiff LLPMassachusetts 99Dena HirschRuth MattsonVerill Dana LLPNevada 109Michaelle D RaffertyMaupin, Cox & LeGoyNew Hampshire 129Patrick CollinsBrandon VallieMcLane Middleton, P.A.New Jersey 139Kevin R CenturrinoLance T EisenbergBerkowitz, Lichtstein, Kuritsky, Giasullo & Gross LLCOhio 163Matthew R HochstetlerKirkland Hochstetler PLLCPennsylvania 179Jennifer DiVeterano GayleMannion Prior LLPSouth Dakota 191James PaladinoMario SignoriJTC USATennessee 203John M BungeAaron B FlinnHolland & Knight LLPTexas 217Jennifer LanUBSWashington 229Karen E BoxxUniversity of Washington School of LawWyoming 241Christopher M ReimerAmy M StaehrLong Reimer Winegar LLPPart IIFederal income taxation of trusts 257Brad DillonAndreessen Horowitz Choice of law in US trusts 271Ronald J Scalise JrTulane Law SchoolDrafting the trust instrument: a professional trustee’s perspective 285Sarah GrandfieldBessemer TrustResolving trust disputes through mediation 301Kevin W RethoreCaffrey Hill PLLCAbout the authors 309About Globe Law and Business 319

Trust Laws in the United States, published in 2026, is a thorough yet concise and readable summary of trust laws in select states throughout the US, representing every region of the country and a majority of its population. At a time when many states are adopting modified versions of the Uniform Trust Code (UTC) and vying for their share of the quickly evolving and increasingly cross-border trust industry, this book is a timely resource.

• Introduction 5Todd D MayoUBSPart ICalifornia 7Sheila BridgesCarolyn SteinwedelHanson Bridgett LLPColorado 21Christopher D SchmidtTaylor A SmithGoodspeed MerrillConnecticut 33Von SanbornConstance E ShieldsTeitler & Teitler LLPDelaware 41Kimberly Gill McKinnonMcCollom D’EmilioSmith Uebler LLCFlorida 67Osvaldo GarciaJ.P. Morgan Private BankChristopher C WeegComiter SingerIllinois 83Susan T BartAllison K PfeifleArentFox Schiff LLPMassachusetts 99Dena HirschRuth MattsonVerill Dana LLPNevada 109Michaelle D RaffertyMaupin, Cox & LeGoyNew Hampshire 129Patrick CollinsBrandon VallieMcLane Middleton, P.A.New Jersey 139Kevin R CenturrinoLance T EisenbergBerkowitz, Lichtstein, Kuritsky, Giasullo & Gross LLCOhio 163Matthew R HochstetlerKirkland Hochstetler PLLCPennsylvania 179Jennifer DiVeterano GayleMannion Prior LLPSouth Dakota 191James PaladinoMario SignoriJTC USATennessee 203John M BungeAaron B FlinnHolland & Knight LLPTexas 217Jennifer LanUBSWashington 229Karen E BoxxUniversity of Washington School of LawWyoming 241Christopher M ReimerAmy M StaehrLong Reimer Winegar LLPPart IIFederal income taxation of trusts 257Brad DillonAndreessen Horowitz Choice of law in US trusts 271Ronald J Scalise JrTulane Law SchoolDrafting the trust instrument: a professional trustee’s perspective 285Sarah GrandfieldBessemer TrustResolving trust disputes through mediation 301Kevin W RethoreCaffrey Hill PLLCAbout the authors 309About Globe Law and Business 319

Trust Laws in the United States, published in 2026, is a thorough yet concise and readable summary of trust laws in select states throughout the US, representing every region of the country and a majority of its population. At a time when many states are adopting modified versions of the Uniform Trust Code (UTC) and vying for their share of the quickly evolving and increasingly cross-border trust industry, this book is a timely resource.