Trust statutes — 50 states + DC + federal
Compiled 2026-07-05. UTC = Uniform Trust Code adoption. APT = self-settled domestic asset-protection-trust statute. Perpetuities and APT status move with legislatures — verify the cite before relying on it.
📘 Uniform Trust Code & "common-law / constitutional" trust compliance — is the UTC a limiting factor, and do pure/common-law trusts escape it? (default vs mandatory rules, §105/§106, and why the real limits come from the tax code, not the trust code).
All 51 · UTC states · APT states
| Jurisdiction | Trust code | Citation | UTC | APT | Perpetuities | Notes |
|---|---|---|---|---|---|---|
| Alabama | Alabama Uniform Trust Code | Ala. Code tit. 19, ch. 3B | ✅ 2006 | — | common-law RAP retained (wait-and-see, Ala. Code §35-4A) | |
| Alaska | Alaska trust statutes | Alaska Stat. tit. 13, ch. 13.36; APT: §34.40.110 | — | ✅ | 1,000 years (AS 34.27.100) | First US domestic APT state (1997). |
| Arizona | Arizona Trust Code | Ariz. Rev. Stat. tit. 14, ch. 11 (§14-10101 et seq.) | ✅ 2008 | — | 500 years (A.R.S. §14-2901) | |
| Arkansas | Arkansas Trust Code | Ark. Code tit. 28, ch. 73 | ✅ 2005 | — | common-law RAP (USRAP, §18-3-101) | |
| California | California Trust Law | Cal. Prob. Code div. 9 (§15000 et seq.) | — | — | USRAP 90 years (Prob. Code §21205) | Own comprehensive trust law; not a UTC state. |
| Colorado | Colorado Uniform Trust Code | Colo. Rev. Stat. tit. 15, art. 5 | ✅ 2018 | — | 1,000 years (C.R.S. §15-11-1102.5) | |
| Connecticut | Connecticut Uniform Trust Code | Conn. Gen. Stat. §45a-499a et seq. | ✅ 2019 | ✅ | 800 years (P.A. 19-137) | APT via Connecticut Qualified Dispositions in Trust Act (2019). |
| Delaware | Delaware trust statutes | Del. Code tit. 12 (Qualified Dispositions: §3570 et seq.) | — | ✅ | abolished for personal property; 110 yrs real property (25 Del. C. §503) | Leading directed-trust/dynasty jurisdiction. |
| District of Columbia | DC Uniform Trust Code | D.C. Code §19-1301.01 et seq. | ✅ 2004 | — | abolished (D.C. Code §19-904) | |
| Florida | Florida Trust Code | Fla. Stat. ch. 736 | ✅ 2006 | — | 1,000 years (Fla. Stat. §689.225, 2022) | |
| Georgia | Georgia Trust Code (revised 2010/2018) | Ga. Code tit. 53, ch. 12 | — | — | 360 years opt-out (O.C.G.A. §44-6-201) | Borrows from UTC but not an official enactment. |
| Hawaii | Hawaii Uniform Trust Code | Haw. Rev. Stat. ch. 554D | ✅ 2021 | ✅ | common-law RAP (HRS §525) | APT via Permitted Transfers in Trust Act (HRS ch. 554G, 2010). |
| Idaho | Idaho trust statutes | Idaho Code tit. 68; tit. 15, ch. 7 | — | — | abolished (Idaho Code §55-111) | |
| Illinois | Illinois Trust Code (eff. 2020) | 760 ILCS 3/ | ✅ 2019 | — | common-law RAP w/ qualified exceptions (765 ILCS 305) | |
| Indiana | Indiana Trust Code | Ind. Code tit. 30, art. 4 | — | ✅ | 90-year USRAP (IC 32-17-8) | Legacy trust statute (2019, IC 30-4-8). |
| Iowa | Iowa Trust Code | Iowa Code ch. 633A | — | — | USRAP (Iowa Code §558.68) | Own trust code (1999), UTC-influenced. |
| Kansas | Kansas Uniform Trust Code | Kan. Stat. ch. 58a | ✅ 2002 | — | USRAP-modified (K.S.A. 59-3401) | First UTC state. |
| Kentucky | Kentucky Uniform Trust Code | Ky. Rev. Stat. ch. 386B | ✅ 2014 | — | abolished (KRS 381.224) | |
| Louisiana | Louisiana Trust Code | La. R.S. 9:1721–2252 | — | — | civil-law substitution rules, not RAP | Civil-law jurisdiction; unique trust regime. |
| Maine | Maine Uniform Trust Code | Me. Rev. Stat. tit. 18-B | ✅ 2005 | — | common-law RAP (33 M.R.S. §101 et seq.) | |
| Maryland | Maryland Trust Act | Md. Code, Est. & Trusts tit. 14.5 | ✅ 2014 | — | common-law RAP w/ opt-out for trusts (ET §11-102) | |
| Massachusetts | Massachusetts Uniform Trust Code | Mass. Gen. Laws ch. 203E | ✅ 2012 | — | USRAP (MGL ch. 184A) | |
| Michigan | Michigan Trust Code (within EPIC) | MCL 700.7101 et seq. | ✅ 2009 | ✅ | USRAP + personal-property exemption (MCL 554.71) | Qualified Dispositions in Trust Act (2017, MCL 700.1041). |
| Minnesota | Minnesota Trust Code | Minn. Stat. ch. 501C | ✅ 2015 | — | USRAP (Minn. Stat. §501A) | |
| Mississippi | Mississippi Uniform Trust Code | Miss. Code §91-8-101 et seq. | ✅ 2014 | ✅ | common-law RAP | Qualified Disposition in Trust Act (2014, §91-9-701). |
| Missouri | Missouri Uniform Trust Code | Mo. Rev. Stat. ch. 456 | ✅ 2004 | ✅ | abolished if power to sell (RSMo 456.025) | Early APT state (RSMo 456.5-505). |
| Montana | Montana Uniform Trust Code | Mont. Code Ann. tit. 72, ch. 38 | ✅ 2013 | — | USRAP (MCA 72-2-1002) | |
| Nebraska | Nebraska Uniform Trust Code | Neb. Rev. Stat. §30-3801 et seq. | ✅ 2003 | — | USRAP (§76-2001) | |
| Nevada | Nevada trust statutes | NRS ch. 163; Spendthrift Trust Act NRS ch. 166 | — | ✅ | 365 years (NRS 111.1031) | Top-tier APT state; 2-year seasoning, no exception creditors. |
| New Hampshire | New Hampshire Trust Code | N.H. Rev. Stat. ch. 564-B | ✅ 2004 | ✅ | abolished (RSA 564:24) | Qualified Dispositions (RSA 564-D, 2009). |
| New Jersey | New Jersey Uniform Trust Code | N.J. Stat. 3B:31-1 et seq. | ✅ 2015 | — | abolished if trustee may sell (N.J.S.A. 46:2F-9) | |
| New Mexico | New Mexico Uniform Trust Code | N.M. Stat. ch. 46A | ✅ 2003 | — | USRAP (§45-2-901) | |
| New York | NY Estates, Powers & Trusts Law | N.Y. EPTL arts. 7–8; SCPA | — | — | statutory RAP, lives+21 (EPTL 9-1.1) | Self-settled trusts void as to creditors (EPTL 7-3.1). |
| North Carolina | North Carolina Uniform Trust Code | N.C. Gen. Stat. ch. 36C | ✅ 2005 | — | abolished for trusts w/ power of sale (§41-23) | |
| North Dakota | North Dakota Uniform Trust Code | N.D. Cent. Code chs. 59-09 to 59-19 | ✅ 2007 | — | common-law RAP (N.D.C.C. 47-02-27.1) | |
| Ohio | Ohio Trust Code | Ohio Rev. Code chs. 5801–5811 | ✅ 2006 | ✅ | opt-out to 1,000 yrs (R.C. 2131.09) | Ohio Legacy Trust Act (R.C. ch. 5816, 2013). |
| Oklahoma | Oklahoma Trust Act | Okla. Stat. tit. 60, §§175.1–175.57 | — | ✅ | common-law RAP (const. art. II §32) | Family Wealth Preservation Trust Act (tit. 31 §10–18). |
| Oregon | Oregon Uniform Trust Code | Or. Rev. Stat. ch. 130 | ✅ 2005 | — | USRAP (ORS 105.950) | |
| Pennsylvania | Pennsylvania Uniform Trust Act | 20 Pa. C.S. ch. 77 | ✅ 2006 | — | abolished for post-2006 interests (20 Pa.C.S. §6107.1) | |
| Rhode Island | Rhode Island trust statutes | R.I. Gen. Laws tit. 18 (QDT: §18-9.2) | — | ✅ | abolished (§34-11-38) | Qualified dispositions (1999). |
| South Carolina | South Carolina Trust Code | S.C. Code §62-7-101 et seq. | ✅ 2005 | — | USRAP (§27-6-10) | |
| South Dakota | South Dakota trust statutes | S.D. Codified Laws tit. 55 (QDT: ch. 55-16) | — | ✅ | abolished (SDCL 43-5-8) | Top-tier dynasty/APT + privacy jurisdiction. |
| Tennessee | Tennessee Uniform Trust Code | Tenn. Code tit. 35, ch. 15 | ✅ 2004 | ✅ | 360 years (T.C.A. §66-1-202) | Tennessee Investment Services Trust (T.C.A. §35-16). |
| Texas | Texas Trust Code | Tex. Prop. Code tit. 9, subtit. B (§111.001 et seq.) | — | — | 300 years for trusts (Prop. Code §112.036, 2021) | |
| Utah | Utah Uniform Trust Code | Utah Code tit. 75, ch. 7 | ✅ 2004 | ✅ | 1,000 years (§75-2-1203) | APT: Utah Code §25-6-502. |
| Vermont | Vermont Trust Code | Vt. Stat. tit. 14A | ✅ 2009 | — | USRAP (27 V.S.A. §501) | |
| Virginia | Virginia Uniform Trust Code | Va. Code §64.2-700 et seq. | ✅ 2005 | ✅ | USRAP w/ opt-out (§55.1-124) | Qualified self-settled spendthrift trusts (§64.2-745.1, 2012). |
| Washington | Washington Trust Act | RCW tit. 11 (chs. 11.96A–11.130) | — | — | 150 years (RCW 11.98.130) | Adopted directed-trust and other uniform acts piecemeal. |
| West Virginia | West Virginia Uniform Trust Code | W. Va. Code ch. 44D | ✅ 2011 | ✅ | USRAP (§36-1A-1) | APT (§44D-5-503a, 2016). |
| Wisconsin | Wisconsin Trust Code | Wis. Stat. ch. 701 | ✅ 2013 | — | abolished if power of sale (Wis. Stat. §700.16) | Wisconsin has no domestic asset-protection-trust statute. |
| Wyoming | Wyoming Uniform Trust Code | Wyo. Stat. tit. 4, ch. 10 | ✅ 2003 | ✅ | 1,000 years (§34-1-139) | Qualified Spendthrift Trust (§4-10-510). |
Federal layer
There is no general federal law of trusts; trust creation, validity, and administration are governed by state law. Federal law overlays specific contexts.
| Topic | Citation |
|---|---|
| Federal income taxation of trusts & estates | 26 U.S.C. Subchapter J (§§641–692) |
| Grantor trust rules | 26 U.S.C. §§671–679 |
| Charitable / split-interest trusts | 26 U.S.C. §§664, 4947 |
| Employee benefit plan trusts | ERISA — 29 U.S.C. §1103 |
| National bank fiduciary/trust powers | 12 U.S.C. §92a; 12 C.F.R. Part 9 |
| Indian trust doctrine (US as trustee) | 25 U.S.C. (various); e.g. §5103 |
| EIN / fiduciary returns | Form SS-4; Form 1041 (26 U.S.C. §6012(a)(4)) |
Guide: reading a trust in 10 questions
- Who is the settlor/grantor? The person who created and funded it. If the settlor is also trustee and beneficiary, most states' creditor-protection promises evaporate (see APT column for the exceptions).
- Revocable or irrevocable? Revocable = settlor keeps control, assets stay in the settlor's taxable estate and reachable by creditors. Irrevocable = control genuinely surrendered (or it isn't — see grantor-trust rules, 26 U.S.C. §§671–679).
- Who is trustee, and what standard governs them? UTC states impose mandatory duties of good faith (UTC §105) that the instrument cannot waive.
- Who are the beneficiaries? A trust with no ascertainable beneficiary generally fails (UTC §402) — a common defect in "pure trust"/"private ministry trust" packages.
- What's the corpus? No funded property, no trust. Look for Schedule A and actual retitling (deeds, account registrations).
- What law governs (situs)? The instrument can choose, but the chosen state needs a real connection for some purposes; see the table above.
- Spendthrift clause? Protects beneficiaries from their creditors — but not settlors from theirs, outside APT states.
- How long can it last? Perpetuities column above: from lives-in-being+21 (NY) to unlimited (SD, DE personal property).
- Tax posture? Trusts don't escape income tax: grantor trusts are taxed to the settlor; non-grantor trusts hit the top federal bracket at ~$15k of retained income and file Form 1041. Claims that a "beneficial trust" makes 1099 income tax-deferred deserve intense skepticism.
- Does the paperwork match reality? Courts disregard trusts operated as personal pocketbooks ("sham trust" doctrine) regardless of what the document says.