Lighthouse
Lighthouse on Modern Trust Design

Table of Statutes and Regulations

Constitutional provisions, statutes, regulations and model acts cited, grouped by source, with the paragraphs (¶) where each is discussed. “Generally” collects references to an act as a whole. Each reference links to its paragraph.

Uniform and Model Acts

Restatement (Second) of Conflict of Laws

generally 201.04, 210.01

§ 267 2090.06

§ 268–273 210.01

§ 270 3770.02

§ 270(a) 3770.02

§ 271 620.07

§ 272 210.06, 2010.01, 2010.02, 2030.03, 2090.06

§ 6 210.04

Restatement (Second) of Property

§ 9.1 4550.02, 4560.01

Restatement (Second) of Trusts

generally 140.01, 530.02, 2510.01, 3370.01, 3801.04, 3810.05

§ 124 370.04, 1640.04

§ 128 3930.01

§ 152(2) 3620.01

§ 154 3810.03

§ 155 3930.01

§ 155(1) 3810.04

§ 155(2) 3860.04

§ 156 3710.01

§ 157 3810.03

§ 157(a) 3630.04

§ 167(1) 1640.01

§ 171 910.01, 910.02, 910.06, 960.03

§ 173 1030.01, 2510.01, 2510.02, 2510.03, 2570.02, 2570.03

§ 175 3410.05

§ 185 150.01, 610.02, 701.02, 1010.01, 1010.04, 1130.02, 1130.03, 1240.02, 1360.02

§ 194 1460.02

§ 230 3110.04

§ 330 320.01

§ 337 1610.01, 1610.03

§ 337(1) 1630.01

§ 338(2) 1620.02

§ 391 360.03, 2710.01

§ 399 1650.01

§ 50 3810.05

§ 60 3810.05

Restatement (Third) of Conflict of Laws 240.01

Restatement (Third) of Property: Wills and Other Donative Transfers

generally 630.02, 2430.03

§ 12.1 2160.01, 2160.02, 2160.04

§ 12.2 2170.01

§ 17.1 630.02, 1710.03

§ 8.5 4550.02

Restatement (Third) of Trusts

generally 101.01, 130.04, 140.03, 301.01, 370.03, 410.04, 910.05, 3801.04, 3810.05, 4030.03, B10.04

§ 171 910.05, 960.03

§ 227(c) 920.03

§ 229 3120.02

§ 27(2) 530.01

§ 29 310.03, 370.02

§ 37 630.04

§ 38 4460.01

§ 39 640.05

§ 47 530.03

§ 50 460.04, 2450.03, 2450.04, 3820.02, 3840.09, 3930.01, 3990.03

§ 56 460.04

§ 58 460.04, 3601.04, 3620.01, 3620.04, 3620.05

§ 58(2) 3710.01

§ 59 460.04, 3601.04, 3640.01

§ 59(a) 3630.04

§ 6 110.05

§ 60 3820.01, 3840.09

§ 63 320.02

§ 64(2) 1130.02, 1230.01

§ 65 120.03, 310.05, 1610.02, 1930.02

§ 65(2) 1620.02

§ 66(1) 1640.02

§ 68 2110.02

§ 70 610.01

§ 71 660.08

§ 75 610.02, 630.06, 701.02

§ 76 660.05

§ 77 530.05

§ 77(2) 501.04, 530.05

§ 78 530.05

§ 81 680.01

§ 81(2) 680.01

§ 82 670.08, 2510.05

§ 83 650.07

§ 87 1710.05, 1770.02

§ 90 660.10, 950.05, 1030.01

§ 91 660.10, 950.05, 1030.01

Unif. Conflict of Laws in Trusts and Estates Act 201.01, 201.04, 201.06, 270.05

Unif. Directed Trust Act

generally 101.05, 150.04, 190.05, 330.02, 410.06, 420.04, 440.05, 510.03, 601.01, 601.04, 610.08, 620.01, 690.01, 690.02, 701.01, 710.01, 780.01, 801.04, 850.05, 940.01, 940.04, 940.07, 1001.04, 1010.05, 1020.01, 1020.03, 1030.01, 1101.02, 1101.03, 1120.05, 1120.08, 1130.05, 1140.01, 1140.06, 1150.01, 1150.02, 1150.03, 1150.06, 1170.01, 1170.05, 1170.06, 1170.07, 1190.04, 1201.03, 1210.05, 1230.01, 1230.05, 1240.02, 1301.03, 1301.05, 1310.06, 1320.03, 1330.05, 1350.01, 1350.05, 1350.06, 1360.05, 1370.02, 1370.07, 1380.05, 1380.07, 1401.04, 1420.01, 1440.01, 1450.03, 1501.01, 1730.03, 1950.06, 2501.05, 2940.02, 2940.03, 2980.05, 2990.03, 3140.06, 4610.05, 4630.05, 4630.06, 4630.08, 4630.09, A01.02, A10.01, B01.02, B01.03, C10.02, D20.01, D20.02

§ 10 990.03, 1040.05, 1350.06

§ 10(a) 670.02

§ 10(c) 670.04

§ 11 680.03

§ 11(a) 940.03

§ 11(a)(1) 670.06, 670.08, 901.03

§ 11(a)(1)(B) 1030.05

§ 11(a)(2) 670.07, 950.06, 1040.04

§ 12 610.08, 680.02, 680.03, 960.04

§ 13 680.04

§ 13(a) 1070.01

§ 14 680.05

§ 15(a) 680.06, 860.02, 1080.02

§ 16 680.07, 860.01, 860.05, 860.06, 1380.02, 1450.03, 1460.02

§ 16(4) 860.06, 1420.03

§ 16(5) 1440.01

§ 16(6) 1420.01, 1450.03

§ 2(1) 620.06

§ 2(3) 620.06

§ 2(5) 620.02, 620.03, 940.01, 950.02, 990.03, 1170.05, 1201.03, 1210.05

§ 2(8) 620.05

§ 2(9) 601.05, 620.04, 630.06, 801.04, 901.04, 990.01, 1140.01, 1150.07, 2940.02, A10.01

§ 2–16 601.03

§ 3(a) 620.07

§ 3(a)(1) 620.08

§ 3(b) 620.07

§ 4 620.09

§ 5(a) 630.02, 830.03, 1140.02, 1310.06

§ 5(b) 630.01

§ 5(b)(1) 1210.05

§ 5(b)(2) 630.04, 860.04, 980.08, 1320.04

§ 5(b)(3) 630.05

§ 5(b)(4) 650.07, 870.06, 1380.07

§ 5(b)(4)(B) 630.06

§ 5(b)(5) 630.08, 830.04, 980.07, 1380.05, 1390.02

§ 5(c) 630.03, 830.05

§ 6 620.02, 640.03

§ 6(a) 640.01

§ 6(b)(1) 640.03, 640.04

§ 6(b)(2) 640.05, 820.03, 1170.06

§ 7 640.07

§ 8 150.04, 1230.05, 1320.03

§ 8(a)(1) 650.03, 850.02, 880.01, 901.03, 940.04, 940.07, 950.07, 980.03, 1050.01, 1320.03, 1350.05, 1360.05, 4630.06

§ 8(a)(1)(A) 820.04, 1350.01

§ 8(a)(1)(B) 650.07

§ 8(a)(2) 650.04, 880.02, 1050.02, 1060.02, 1370.02

§ 8(b) 650.06, 1050.05

§ 8(c) 650.04, 1050.02

§ 9 610.08, 660.09, 680.03, 980.03, 1010.05

§ 9(a) 650.06, 660.01, 660.06, 780.03, 810.01, 901.03, 940.02, 1040.02, 1140.05, 4630.05

§ 9(b) 701.04, 940.07, 1020.03, 1040.03

§ 9(c) 660.07, 1060.05

§ 9(d) 660.08, 1040.07

Unif. Fiduciary Income and Principal Act 3070.04, 3570.04

Unif. Fraudulent Transfer Act 3740.05

Unif. Interstate Family Support Act 3630.05

Unif. Mgmt. of Institutional Funds Act

generally 910.04

§ 5 910.04

§ 7A 910.04

Unif. P'ship Act (1997) 510.01

Unif. Parentage Act 2430.03

Unif. Powers of Appointment Act 630.01, 630.02

Unif. Premarital Agreement Act 3960.02

Unif. Premarital and Marital Agreements Act 3960.03

Unif. Principal and Income Act 410.02, 3070.04

Unif. Probate Code

generally 410.02, 470.07, 760.01, 2160.07, 2220.02, 2401.03, 2410.01, 2410.05, 2520.01, 2520.04, 2630.05, 2630.06, 2630.07, 2740.01, 4310.05, 4550.02, 4550.07

§ 2-517 4550.02

§ 2-704 2480.06

§ 3-905 4550.02

Unif. Prudent Investor Act

generally 130.04, 130.05, 410.02, 420.01, 910.02, 910.06, 920.01, 1530.06, 3040.04, 3050.04, 3101.02, 3110.01, 3120.02, 3140.04, 3140.06, 3220.02, 3410.01, 3540.03

§ 1(a) 801.03, 820.04

§ 1(b) 130.05, 820.05, 3050.04, 3110.05

§ 11 620.08

§ 2(a) 3110.02, 3410.01, 3550.01

§ 2(b) 130.04

§ 2(c)(4) 840.01, 3550.02

§ 2(f) 3040.04, 3550.07

§ 3 3050.01, 3101.02, 3110.01, 3110.03, 3220.02, 3550.03

§ 4 3110.04

§ 5 840.06

§ 7 3170.08

§ 9 910.01, 910.02, 910.04, 910.05, 910.06, 930.01, 930.04, 930.06, 930.07, 940.07, 980.05

§ 9(a) 810.04, 901.03, 920.01, 3410.08, 3540.03

§ 9(b) 901.03, 930.07

§ 9(d) 920.06

Unif. Statutory Rule Against Perpetuities 160.01, 410.02, 2220.01, 2220.02, A01.02, A30.01

Unif. Trust Code

art. 1 220.01

art. 3 1920.09, 2610.03, 2630.01, 2690.01

generally 140.04, 190.05, 310.01, 410.01, 410.06, 420.01, 420.02, 420.05, 430.01, 430.05, 430.08, 440.01, 560.03, 2520.07, 2530.01, 3810.06, 3830.01, A40.01

§ 1001 450.01

§ 1004 4590.03

§ 1005 2560.03, 2560.04, 2560.05, 2560.06

§ 1005(a) 1070.02, 2560.02, 2670.02, 4470.05

§ 1006 680.05

§ 1007 680.05

§ 1008 540.10, 4630.10

§ 1008(a) 540.01, 880.02, 1370.02, 4630.10

§ 1008(a)(1) 450.03, 480.05, 650.04, 1020.06, 1060.01, 3060.04

§ 1008(b) 540.03, 590.04, 1060.02

§ 1009 540.10, 680.05, 1060.04, 1960.04, 1990.03, 2670.03

§ 1010 3010.02

§ 1010(a) 3360.04

§ 1010(b) 3320.01

§ 1011(a) 3020.03

§ 1013(a) 3310.03

§ 103(13) 2520.02

§ 103(16) 3601.03

§ 103(18) 390.02, 2920.04, B10.02

§ 105 420.04, 420.05, 440.03, 501.06, 510.02, 530.01, 560.03, 2030.04, 2190.01, 2501.04, 2520.06, 2520.07, 2520.08, 2530.01, 2530.02, 2530.04, 2530.06, 2570.01, 2570.02

§ 105(a) 101.04, 220.07, 310.01, 510.01, 920.05

§ 105(b) 420.03, 1990.01, 4510.02, 4610.03

§ 105(b)(10) 510.07

§ 105(b)(12) 510.08, 590.06, 2560.01

§ 105(b)(13) 110.06, 1270.01, 1270.04, 4510.02

§ 105(b)(2) 310.02, 510.03, 530.01, 660.05, 1930.06, 2910.03

§ 105(b)(3) 370.02, 510.04

§ 105(b)(4) 510.05, 570.02, 1601.05, 2190.05

§ 105(b)(5) 580.03, 3620.08

§ 105(b)(8) 390.03, 490.03, 510.06, 2520.05, A40.01

§ 106 401.03, 410.07, 420.06, 3830.02

§ 107 220.02, 430.02, 490.05, 490.06, 2010.01

§ 107(1) 4620.06

§ 108 490.05, 2001.03, 2010.02, 2020.01, 2020.07, 2030.04, E01.05

§ 108(a) 220.04, 4620.08, 4620.10

§ 108(b) 220.05, 2020.02, E50.02

§ 108(c) 220.06, 2020.03, 2060.05, 2070.01

§ 108(d) 2020.04, 2090.06

§ 108(e) 2020.05

§ 108(f) 2020.06

§ 109(c) 2090.06

§ 1106 140.05

§ 1106(a) 420.07

§ 111 160.07, 1920.03, 1940.08, 1950.09, 4660.07, E01.05

§ 111(a) 430.03, 1910.01, 1920.02, E40.02

§ 111(b) 1930.03, 1960.01, 1990.03, 4660.04

§ 111(c) 1930.01, 1990.03, 2060.02

§ 111(d) 1950.01

§ 111(d)(2) 1950.03

§ 111(d)(3) 1950.06

§ 111(d)(4) 1950.04

§ 111(d)(5) 1950.05, 2060.02

§ 111(e) 1960.05, 1990.03

§ 201(a) 1470.05

§ 202 4590.03

§ 202(a) 270.04

§ 301 2620.01, 2620.02, 2670.03, 2670.05

§ 301(a) 1920.04, 2630.02

§ 301(b) 1960.02, 1990.03, 2620.04

§ 301–305 570.04, 1630.02

§ 302 2630.03

§ 302–304 2640.01

§ 302–305 1990.03

§ 303 430.04, 2601.03, 2630.05, 2640.02, 4690.01

§ 303(6) 2620.04, 2630.05, 2630.08

§ 304 2610.03, 2620.04, 2630.06, 2630.08, 2640.06

§ 305 2680.01

§ 305(a) 2630.08, 2680.03

§ 305(c) 2680.02

§ 402 4680.08

§ 402(a) 4680.06

§ 402(a)(4) 110.05, 590.02

§ 402(a)(5) 120.06

§ 403 220.03

§ 404 310.03, 370.02, 590.02

§ 405(c) 360.03

§ 408 2710.01, 2720.02, 2740.01, 2740.05, 2740.06, 2780.06

§ 408(a) 2740.02

§ 408(b) 2770.02

§ 408(c) 2710.04, 2790.04

§ 409 170.05, 2740.06

§ 409(1) 2740.03, 2740.04

§ 409(2) 360.05, 2770.02

§ 409(3) 2710.04, 2790.04

§ 410 1650.01

§ 410(a) 310.08, 1620.01

§ 410(b) 360.04, 1650.03

§ 410–414 1260.04

§ 411 1610.01, 1610.02, 1620.03, 1620.06, 1630.03, 1680.02, 1680.03, 1930.02, 1970.02

§ 411(a) 310.06, 350.07, 1620.02, 1620.04, 2060.04, 4660.02

§ 411(b) 120.03, 310.05, 1620.05

§ 411(c) 120.05, 1610.04, 1930.02, 4660.07

§ 411(d) 1620.07

§ 411(e) 1630.04

§ 412 1640.03, 1640.05

§ 412(a) 160.04, 310.07, 1640.02, 2060.04

§ 412(b) 1640.04

§ 413(b) 1650.02

§ 414 1650.06

§ 414(a) 1650.04

§ 414(b) 1650.05

§ 415 1270.02, 1660.02, 2101.03, 2160.01, 2160.02, 2160.03

§ 416 1660.03, 1680.04, 2170.01, 2170.02, 2170.03, 2170.05

§ 417 1660.04, 2101.03, 2110.01, 2110.02, 2110.03, 2110.04, 2110.05, 2120.01, 2120.02, 2120.04, 2130.01, 2130.02, 2130.07, 2140.01, 2140.03, 2140.04, 2140.05, 2140.06, 2190.01, 4660.05, 4660.07

§ 502 120.04, 3620.04, 3620.05, 3620.06

§ 502(a) 430.07, 480.03, 3601.03, 3620.01

§ 502(b) 3620.02

§ 502(c) 3620.03, 3870.01

§ 503 120.04, 3630.03, 3630.04, 3630.08, 3640.01, 3670.02

§ 503(b) 3630.01

§ 503(b)(2) 3630.06

§ 503(b)(3) 3630.07

§ 503(c) 3630.02, 3860.02

§ 504 3820.01, 3820.04, 3830.02, 3830.03

§ 504(b) 3830.04

§ 504(c) 3830.05

§ 504(d) 3830.06

§ 504(e) 3660.08, 3870.05

§ 505(a) 340.01

§ 505(a)(1) 320.07, 340.02, 350.07, 3710.05

§ 505(a)(2) 340.03, 350.07, 3710.01, 3710.04, 3750.02, 3880.01

§ 505(b) 3880.02

§ 505(b)(1) 340.04

§ 506(a) 3660.03

§ 506(b) 3660.02, 3810.02

§ 507 3620.07

§ 602 320.02

§ 602(a) 320.01, 430.08, 4620.03, 4620.10, 4690.04

§ 602(e) 320.03

§ 603 610.08, 630.05

§ 603(a) 320.04, 350.07, 360.02, 480.10

§ 604(a) 320.05

§ 701 860.01, 2090.06, 4680.08

§ 701(a) 2090.02, 4450.01, 4680.07

§ 701(c)(2) 3370.05

§ 702 860.01

§ 702(a) 4450.02

§ 703 920.01, 920.03, 960.03, 1460.02, 4450.05

§ 703(a) 640.05, 680.01, 960.02, 1460.02, 4450.03

§ 703(c) 680.01

§ 703(e) 960.06

§ 703(f) 1460.04, 4450.04

§ 703(g) 960.07, 1010.04, 1130.03

§ 704 1450.03, 4440.06, 4470.03

§ 704(a) 1420.01, 4470.02

§ 704(c) 680.07, 1420.01, 1450.03

§ 704–706 860.01, 4630.02, 4630.10

§ 705 2090.06

§ 705(a) 860.06, 1420.03, 4470.01

§ 705(c) 860.06, 1420.04

§ 706 1430.02, 1440.05, 1460.05, 4430.03, 4480.07, 4490.06

§ 706(a) 1440.01, 4480.01

§ 706(b) 860.04, 1220.01, 1440.04

§ 706(b)(1) 4480.02

§ 706(b)(2) 4480.03

§ 706(b)(3) 4480.04

§ 706(b)(4) 4480.05

§ 706(c) 4480.01

§ 707 2090.06

§ 707(a) 2090.03, 4470.04

§ 708 860.01, 4460.02, 4460.03, 4460.04, 4460.06

§ 708(a) 860.05, 4460.01

§ 708(b) 4460.05

§ 709(a) 880.04

§ 709(a)(1) 2950.04

§ 801 530.01

§ 802(a) 530.05

§ 802(b) 2980.04

§ 802(b)(1) 2990.05, 3220.06

§ 802(f) 3030.08

§ 802(g) 3001.03, 3030.02, 3220.05, 3280.04

§ 802(h)(2) 3030.08

§ 803 1770.02, 3210.04, 3360.05

§ 804 530.05, 3360.02

§ 805 2980.01

§ 807 910.06, 920.01, 920.03, 940.07, 950.07

§ 807(a) 901.03, 920.02, 970.05, 3360.03

§ 807(a)(1) 910.06, 930.02

§ 807(a)(2) 930.04

§ 807(a)(3) 930.05, 940.03

§ 807(b) 930.07, 940.04

§ 807(c) 930.08

§ 807(d) 920.06

§ 808 610.02, 610.03, 610.08, 940.06, 950.04, 1010.01, 1101.04, 1120.02, 1120.08, 1130.04, 1130.06, 1150.07, 1170.02, 1201.04, 1240.02, 1240.04, 1350.07, 1360.02, A10.01

§ 808(b) 330.02, 610.04, 1010.02, 1130.01

§ 808(c) 1230.01

§ 808(d) 1320.01, 1350.04

§ 809 3410.05

§ 810(a) 2980.06

§ 813 170.04, 670.08, 2510.03, 2510.06, 2520.04, 2550.03, 2570.03, 2570.07, 4670.07

§ 813(a) 430.06, 560.02, 2520.01, 4670.01

§ 813(b)(1) 2520.03

§ 813(d) 2501.02

§ 814 2450.04, 2450.07

§ 814(a) 530.02, 2450.02, 3830.07

§ 814(b) 2450.06

§ 814(b)(2) 3870.06

§ 816(13)(A) 3370.06

§ 816(2) 3360.01

§ 816(22) 2150.03

§ 816(6) 3020.01, 3090.05, 3220.01

Unif. Trust Decanting Act

generally 160.06, 190.05, 1701.01, 1701.04, 1710.06, 1730.01, 1801.01, 2260.05, 4660.03, A01.02, A20.01, A50.03, B10.02, E30.01, E30.03, E30.04

§ 10 1790.04, E01.05

§ 11 1790.04

§ 11(b) 1740.02

§ 11(c) 1790.04

§ 11(d) 1780.03

§ 12 1790.04

§ 12(c) 1780.03

§ 14 1790.04

§ 14(a) 1750.01

§ 15 1790.04

§ 15(a) 1790.01

§ 15(c) 1780.07

§ 16–19 1790.04

§ 17(a) 1770.05

§ 17(c) 1780.02

§ 19(b) 1890.01

§ 19(b)(1) 1860.05

§ 19(b)(10)(B) 1840.05

§ 19(b)(7) 1840.04

§ 19(b)(9) 1890.03

§ 2 1820.05

§ 2(11) 1740.01

§ 2(3) 1701.05, 1790.04

§ 20 1790.04

§ 21 1740.08

§ 22 1790.05

§ 22(b) 1790.04, 1790.05

§ 26 1790.04

§ 27 1780.06

§ 3(a) 1730.02

§ 3(d) 1701.04

§ 4(a) 1730.04, 1770.01, 1790.04

§ 5 1790.04

§ 6 1770.05

§ 7 1790.04, E01.05

§ 7(c) E30.03

§ 7(g) 1780.08

§ 9 1790.04, E30.04

Unif. Trustees' Powers Act

generally 410.02, 910.04

§ 3(24) 910.04

§ 7B 910.04

Unif. Trusts Act 410.02, 460.01

Unif. Voidable Transactions Act 3770.03

State Statutes

Alabama

Ala. Code § 19-3B-808(b) A10.01

Ala. Code § 19-3D-1 A20.01

Ala. Code § 35-4A-2 A30.01

Alaska

Alaska Stat. § 13.06.005 470.07

Alaska Stat. § 13.06.120(a)(2)(C) 2630.07

Alaska Stat. § 13.06.120(a)(2)(G) 2650.07

Alaska Stat. § 13.06.120(a)(2)(G)(ii) 2660.05

Alaska Stat. § 13.06.120(a)(2)(G)(iii) 2660.05

Alaska Stat. § 13.06.120(a)(3) 2660.01

Alaska Stat. § 13.06.120(a)(5) 2680.03

Alaska Stat. § 13.06.120(b) 1920.09

Alaska Stat. § 13.12.106 2410.05

Alaska Stat. § 13.12.705(a) 2401.03, 2410.07, 2420.01

Alaska Stat. § 13.12.705(b) 2420.03

Alaska Stat. § 13.12.708 2410.01, 2410.02

Alaska Stat. § 13.12.709(a) 2410.04

Alaska Stat. § 13.12.709(c) 2410.03

Alaska Stat. § 13.12.907(a) 2740.04, 2750.07

Alaska Stat. § 13.36.035(c)(3) 2090.04

Alaska Stat. § 13.36.035(f)(1) 2010.04

Alaska Stat. § 13.36.035(g)(5) 2030.02

Alaska Stat. § 13.36.043(a) 2050.06, 2090.06

Alaska Stat. § 13.36.043(d) 2070.07

Alaska Stat. § 13.36.072(c) 680.02

Alaska Stat. § 13.36.080(a) 470.08, 2540.07

Alaska Stat. § 13.36.080(b) 490.03, 560.04, A40.01

Alaska Stat. § 13.36.080(c)(1) 2570.06

Alaska Stat. § 13.36.100(a) 2670.02

Alaska Stat. § 13.36.157 A20.01

Alaska Stat. § 13.36.157(a) 1701.05, 1760.03, C30.01

Alaska Stat. § 13.36.157(e) 1740.07, 1780.05, C30.03

Alaska Stat. § 13.36.157(f) 1780.04

Alaska Stat. § 13.36.158(a) 1701.05, C50.01

Alaska Stat. § 13.36.158(d) 1740.08, C50.02

Alaska Stat. § 13.36.158(e) 1770.01

Alaska Stat. § 13.36.158(h) 1780.07

Alaska Stat. § 13.36.158(j) 1770.04

Alaska Stat. § 13.36.159(a) 1790.04

Alaska Stat. § 13.36.159(b) 1790.04

Alaska Stat. § 13.36.370 1450.03, A10.01

Alaska Stat. § 13.36.370(b) 470.09, 760.05, 1120.06, 1150.04, 1210.01

Alaska Stat. § 13.36.370(b)(1) 1210.01, 1220.02

Alaska Stat. § 13.36.370(b)(2) 1230.02

Alaska Stat. § 13.36.370(b)(3) 1230.02, 1260.03

Alaska Stat. § 13.36.370(b)(4) 1260.05

Alaska Stat. § 13.36.370(c) 1150.05

Alaska Stat. § 13.36.370(c)(1) 1210.02

Alaska Stat. § 13.36.370(d) 1150.03, 1210.03, 1320.09, 1370.04, 1440.06, B20.03

Alaska Stat. § 13.36.375 670.06

Alaska Stat. § 13.36.375(b) 760.02, 1170.03

Alaska Stat. § 13.36.375(c) 610.07, 760.03, 760.04, 1020.02, 1050.01, B30.01, B30.03

Alaska Stat. § 34.27.051 2240.09, A30.01

Alaska Stat. § 34.27.075 2230.04

Alaska Stat. § 34.40.110 3720.01, 4160.04

Alaska Stat. § 34.40.110(a) 470.07

Alaska Stat. § 34.40.110(k) 260.06, 3770.04, 4570.03

Alaska § 13.06.120(a)(2)(G) 2650.08

Alaska § 13.36.158(j) 1790.04

Arizona

Ariz. Rev. Stat. Ann. § 14-10808 610.05

Ariz. Rev. Stat. Ann. § 14-10808(B) A10.01

Ariz. Rev. Stat. Ann. § 14-10818 A10.01

Ariz. Rev. Stat. Ann. § 14-10818(A) 1120.07, 1150.02

Ariz. Rev. Stat. Ann. § 14-10818(B) 1150.04

Ariz. Rev. Stat. Ann. § 14-10818(C) 1150.05

Ariz. Rev. Stat. Ann. § 14-10818(D) 1140.04, 1150.03, 1150.07

Ariz. Rev. Stat. Ann. § 14-10819 A20.01

Ariz. Rev. Stat. Ann. § 14-2901 A30.01

Ariz. Rev. Stat. § 12-1501 4520.02

Ariz. Rev. Stat. § 14-10205 4520.02, 4530.04, 4530.07, 4590.03

Ariz. Rev. Stat. § 14-2901 2240.09

Ariz. Rev. Stat. § 14-2901(A)(1) 2240.06

Ariz. Rev. Stat. § 14-2901(E) 2220.06

Arkansas

Ark. Code Ann. § 18-3-101 A30.01

Ark. Code Ann. § 28-73-818 A50.02

Ark. Code Ann. § 28-76-101 A10.01

Ark. Code Ann. § 28-78-101 A20.01

California

Cal. Fam. Code § 1612(a)(1) 3960.02

Cal. Fam. Code § 1612(b) 3960.02

Cal. Fam. Code § 1612(c) 3960.02

Cal. Fam. Code § 1615(a) 3960.03

Cal. Fam. Code § 760 3910.02

Cal. Fam. Code § 770(a)(3) 3910.03, 3920.03

Cal. Fam. Code § 850(a) 4280.02

Cal. Prob. Code § 15000 480.06

Cal. Prob. Code § 15002 480.06

Cal. Prob. Code § 15300 3650.07

Cal. Prob. Code § 15303(b) 3660.06

Cal. Prob. Code § 15305.5 3640.03

Cal. Prob. Code § 15306(a) 3630.07

Cal. Prob. Code § 15306.5(e) 3650.08

Cal. Prob. Code § 15400 480.07

Cal. Prob. Code § 15403 1940.08

Cal. Prob. Code § 15403(a) 1940.08

Cal. Prob. Code § 15800(a)(2) 480.10

Cal. Prob. Code § 16060 480.08

Cal. Prob. Code § 16068 490.03, 490.06, 560.04, 2540.12, A40.01

Cal. Prob. Code § 16464(b)(4) 1950.03

Cal. Prob. Code § 16600 A10.01

Cal. Prob. Code § 19501 A20.01

Cal. Prob. Code § 21205 A30.01

Cal. Prob. Code § 21310 4550.07

Cal. Prob. Code § 21311 4590.03

Cal. Prob. Code § 21311(a) 4550.03, 4560.01, 4560.03

Cal. Rev. & Tax. Code § 17082 4170.06

Cal. Rev. & Tax. Code § 17082(a) 4170.05

Cal. Rev. & Tax. Code § 17082(b) 4170.06

Cal. Rev. & Tax. Code § 17082(d)(1)(A) 4170.05

Cal. Rev. & Tax. Code § 17742(a) 280.07

Cal. Rev. & Tax. Code § 62(a)(2) 3340.01

Cal. Rev. & Tax. Code § 63.2 3340.02

Cal. Rev. & Tax. Code § 64(d) 3340.03

Colorado

Colo. Rev. Stat. § 15-11-1102.5 A30.01

Colo. Rev. Stat. § 15-16-801 A10.01

Colo. Rev. Stat. § 15-16-901 A20.01

Connecticut

Conn. Gen. Stat. § 45a-257(a) 2160.06

Conn. Gen. Stat. § 45a-491 A30.01

Conn. Gen. Stat. § 45a-500b A10.01

Delaware

12 Del. C. § 3301(d) 1170.04, 1170.07

12 Del. C. § 3301(h) 540.08

12 Del. C. § 3303(a) 260.06, 4510.02

12 Del. C. § 3303(c) 2590.06, E10.03

12 Del. C. § 3313 1120.05, E10.03

12 Del. C. § 3313(a) 1150.03, 1190.04, 1210.03, E20.03

12 Del. C. § 3313(c) 1240.02, 1240.05

12 Del. C. § 3313(f) 1150.04, 1170.03, 1201.04, 1210.01

12 Del. C. § 3313(f)(1) 1210.01, 1220.02

12 Del. C. § 3313(f)(2) 1230.02

12 Del. C. § 3313(f)(3) 1260.05

12 Del. C. § 3313(g) 1150.06

12 Del. C. § 3325(24) 4530.07

12 Del. C. § 3329 4550.07, 4560.03, 4590.03

12 Del. C. § 3329(a) 4550.05

12 Del. C. § 3338(a) E40.03

12 Del. C. § 3339 2590.06, E10.03, E40.03

12 Del. C. § 3342 E40

12 Del. C. § 3528 1801.04, E10.03, E30.04

12 Del. C. § 3528(c) E30.04

12 Del. C. § 3536(a) 260.08

12 Del. C. § 3547 E40.03

12 Del. C. § 3572(a) 260.06, 4570.03, 4590.03

12 Del. C. § 3585 2590.06

12 Del. C. § 3588 2590.06

30 Del. C. § 1636(a) 280.07

8 Del. C. § 122(18) 270.07

Del. Code Ann. tit. 12, § 3301(h) 610.06, 660.03, 880.05, 1020.05, B30.01

Del. Code Ann. tit. 12, § 3302 3190.02

Del. Code Ann. tit. 12, § 3302(a) 3130.02

Del. Code Ann. tit. 12, § 3303(a) 401.03, 450.02, 540.08, 570.03, 580.01, 650.02, 880.02, 1060.03, 2530.03, 2570.01, 2660.04, 4610.03, 4630.10

Del. Code Ann. tit. 12, § 3303(a)(1) 2540.02

Del. Code Ann. tit. 12, § 3303(a)(3) 820.05, 3050.04, 3130.03

Del. Code Ann. tit. 12, § 3303(a)(5) 880.04, 1060.01

Del. Code Ann. tit. 12, § 3303(c) 450.05, 490.03, 560.04, 2501.02, 2590.02, 2650.09, 2690.03, 4670.02, A40.01

Del. Code Ann. tit. 12, § 3303(d) 2540.03, 2560.03, 2590.03, 2660.03, 2670.01, 2670.06

Del. Code Ann. tit. 12, § 3303(e) 2560.06, 2670.03

Del. Code Ann. tit. 12, § 3304 820.05, 3130.04, 3190.02, 3230.06, 3550.04

Del. Code Ann. tit. 12, § 3305 3130.05

Del. Code Ann. tit. 12, § 3313 150.03, 610.06, 710.01, A10.01, E01.05

Del. Code Ann. tit. 12, § 3313(a) 450.04, 610.06, 650.01, 710.02, 710.03, 801.04, 820.04, 830.04, 850.03, 901.04, 940.01, 990.01, 1050.01, 1050.02, 1050.05, 1320.05, 1370.03, 3130.06, 4630.06, B10.02, B20.03, E01.05, E10.02, E20.02

Del. Code Ann. tit. 12, § 3313(b) 150.04, 660.04, 701.04, 710.04, 820.02, 950.07, 1020.03, 1040.02, 1040.03, 3180.02

Del. Code Ann. tit. 12, § 3313(c) 710.05, 940.06, 1020.04, 1360.02

Del. Code Ann. tit. 12, § 3313(d) 710.06, 790.03, 820.01, 840.05, 950.07, 980.08, 3170.08, 3180.03, 3180.04, 3190.02, 3540.07

Del. Code Ann. tit. 12, § 3313(e) 670.06, 670.07, 710.07, 940.03, 950.06, 990.03, 1030.05, 1040.04, B30.03

Del. Code Ann. tit. 12, § 3313(f) 710.08, 810.03

Del. Code Ann. tit. 12, § 3313(g) 680.06, 710.09, 860.02, 1080.02, B40.03

Del. Code Ann. tit. 12, § 3313A 680.02, 720.01, 960.05, B30.04

Del. Code Ann. tit. 12, § 3313A(a)(1) 720.02, 3130.07

Del. Code Ann. tit. 12, § 3313A(a)(3) 720.03

Del. Code Ann. tit. 12, § 3313A(b) 680.03, 720.04, 840.02, 1080.04

Del. Code Ann. tit. 12, § 3315(a) 530.02, 590.03, 3810.05

Del. Code Ann. tit. 12, § 3315(b) 3840.06, 3890.02

Del. Code Ann. tit. 12, § 3317 720.06, 1040.05, 1350.06, B30.02

Del. Code Ann. tit. 12, § 3317(1) 720.07

Del. Code Ann. tit. 12, § 3322(a) 940.05

Del. Code Ann. tit. 12, § 3322(b) 930.05

Del. Code Ann. tit. 12, § 3322(b)(1) 930.06

Del. Code Ann. tit. 12, § 3322(c) 930.07

Del. Code Ann. tit. 12, § 3323(a)(1) 960.05

Del. Code Ann. tit. 12, § 3325 2110.08

Del. Code Ann. tit. 12, § 3325(28) 2120.01, 2120.03, 2120.05, 2150.03, 2190.02

Del. Code Ann. tit. 12, § 3325(29) 2110.09, 2130.06, 2140.07

Del. Code Ann. tit. 12, § 3332 E01.05

Del. Code Ann. tit. 12, § 3332(a) 2010.03, 2010.06

Del. Code Ann. tit. 12, § 3332(b) 450.11, 490.05, 790.01, 2010.04, 2040.02, 4620.07, E50.02

Del. Code Ann. tit. 12, § 3338 E01.05

Del. Code Ann. tit. 12, § 3338(a) 1920.02, E40.02

Del. Code Ann. tit. 12, § 3338(a)(3) 1920.03

Del. Code Ann. tit. 12, § 3338(c) 1670.04, 1930.06, 2060.02

Del. Code Ann. tit. 12, § 3338(d) 1920.06, 1970.03

Del. Code Ann. tit. 12, § 3338(e)(4) 1940.03, 1950.04

Del. Code Ann. tit. 12, § 3338(e)(5) 2060.02

Del. Code Ann. tit. 12, § 3339 1920.09, D70.02

Del. Code Ann. tit. 12, § 3339(a) 2601.05, 2650.02, 2660.06

Del. Code Ann. tit. 12, § 3339(a)(3) 2660.07

Del. Code Ann. tit. 12, § 3339(a)(4) 2590.03

Del. Code Ann. tit. 12, § 3339(a)(4)(b) 2660.05

Del. Code Ann. tit. 12, § 3339(a)(5) 2620.03

Del. Code Ann. tit. 12, § 3339(d) 2660.01, 2660.05

Del. Code Ann. tit. 12, § 3340 2070.07, 2090.06

Del. Code Ann. tit. 12, § 3340(1) 2050.02

Del. Code Ann. tit. 12, § 3341 2120.06, 2130.03, 2130.05

Del. Code Ann. tit. 12, § 3341(4) 2130.04

Del. Code Ann. tit. 12, § 3341(5) 2190.04

Del. Code Ann. tit. 12, § 3342(a) 450.10, 1670.02

Del. Code Ann. tit. 12, § 3344(a) 4060.03

Del. Code Ann. tit. 12, § 3528 A20.01, E01.05

Del. Code Ann. tit. 12, § 3528(a) 1740.08, 1760.05, 4660.03, 4660.07, C50.02, E30.02

Del. Code Ann. tit. 12, § 3528(c) 1701.05, 1780.04, C50.01

Del. Code Ann. tit. 12, § 3528(d) 1701.04, C10.03

Del. Code Ann. tit. 12, § 3528(e) 1760.08, 1770.01, 1770.05, C10.04

Del. Code Ann. tit. 12, § 3528(f) C10.05

Del. Code Ann. tit. 12, § 3536(a) 3640.04, 3650.02, 3660.04, 3660.05, 3690.03, 3850.04, 3860.02

Del. Code Ann. tit. 12, § 3536(c) 3880.01, 3880.02

Del. Code Ann. tit. 12, § 3547 1050.03, 1070.04

Del. Code Ann. tit. 12, § 3547(a) 2630.07

Del. Code Ann. tit. 12, § 3547(a)(1) 2630.07

Del. Code Ann. tit. 12, § 3547(b) 2630.04

Del. Code Ann. tit. 12, § 3547(d) 2630.07, 2640.07

Del. Code Ann. tit. 12, § 3547(e) 2620.02

Del. Code Ann. tit. 12, § 3547(f) 2640.04

Del. Code Ann. tit. 12, § 3547(f)(1) 2640.06

Del. Code Ann. tit. 12, § 3547(f)(3) 2640.06

Del. Code Ann. tit. 12, § 3547(g) 2630.05

Del. Code Ann. tit. 12, § 3548(a) 2850.07

Del. Code Ann. tit. 12, § 3551 2750.02, 2780.06

Del. Code Ann. tit. 12, § 3551(b) 2720.03

Del. Code Ann. tit. 12, § 3555 2780.06

Del. Code Ann. tit. 12, § 3556 2780.07

Del. Code Ann. tit. 12, § 3556(3) 2710.05, 2770.02

Del. Code Ann. tit. 12, § 3556(5) 2770.04

Del. Code Ann. tit. 12, § 3556(6) 2770.08

Del. Code Ann. tit. 12, § 3570 450.12, 3720.01, 3730.01, 4160.04

Del. Code Ann. tit. 12, § 3570(11)(b)(2) 3740.02

Del. Code Ann. tit. 12, § 3570(11)(b)(3) 3750.02

Del. Code Ann. tit. 12, § 3570(11)(b)(6) 3750.02

Del. Code Ann. tit. 12, § 3570(11)(b)(7) 3750.05

Del. Code Ann. tit. 12, § 3570(11)(b)(9) 3760.06

Del. Code Ann. tit. 12, § 3570(8) 3740.07, 4440.05

Del. Code Ann. tit. 12, § 3570(8)(a) 4440.02

Del. Code Ann. tit. 12, § 3570(8)(c)(2) 3750.03

Del. Code Ann. tit. 12, § 3570(8)(d) 3750.05, 3750.06

Del. Code Ann. tit. 12, § 3570(9) 3720.03, 3720.04

Del. Code Ann. tit. 12, § 3572(a) 3770.04

Del. Code Ann. tit. 12, § 3573(a)(1) 3940.02

Del. Code Ann. tit. 12, § 3573(c) 3730.07

Del. Code Ann. tit. 12, § 3580 1040.06

Del. Code Ann. tit. 12, § 3585(a) 1070.03

Del. Code Ann. tit. 12, § 3585(a)(1) 2670.07

Del. Code Ann. tit. 12, § 3585(a)(2) 1040.08

Del. Code Ann. tit. 12, § 3585(c)(2) 2670.02

Del. Code Ann. tit. 12, § 3586 1060.06

Del. Code Ann. tit. 12, § 3588(a) 1060.04, 2670.03

Del. Code Ann. tit. 12, § 3588(a)(2) 1950.03

Del. Code Ann. tit. 12, § 3590 1960.06

Del. Code Ann. tit. 25, § 501(a) 2260.02, 2380.07

Del. Code Ann. tit. 25, § 503 160.02, 450.12, 2240.09, 4680.01, A30.01

Del. Code Ann. tit. 25, § 503(a) 2230.03

Del. Code Ann. tit. 25, § 503(b) 2230.03

Del. Code Ann. tit. 25, § 503(e) 2290.07

Del. Code Ann. tit. 25, § 504 2260.04

Del. Code Ann. tit. 25, § 504(a) 2260.04

Del. Code Ann. tit. 30, § 1636(a) 4160.04

Del. Code Ann. tit. 5, § 773(4) 2860.06

Del. Code Ann. tit. 5, § 797 2801.02, 2830.07, 2830.08

Del. Code Ann. tit. 5, § 797A(10) 2810.01, 2830.07

Del. Code Ann. tit. 5, § 797A(7) 2830.08

Del. Code Ann. tit. 5, § 797A(9) 2830.08

Del. Code Ann. tit. 5, § 797C(c)(2) 2860.05

Del. Code Ann. tit. 5, § 797C(c)(3) 2850.07

Del. Code Ann. tit. 5, § 797K 2890.03

Del. Code Ann. tit. 5, § 797L 2820.05

Del. Code Ann. tit. 6, § 12-102(a)(1) 3510.02

Del. Code Ann. tit. 6, § 12-102(a)(2) 3510.05

Del. Code Ann. tit. 6, § 12-105(a) 3510.03

Del. Code Ann. tit. 6, § 12-107(a) 3510.06

Del. Code Ann. tit. 6, § 18-215(b) 3320.03

Del. Code Ann. tit. 6, § 18-703(d) 3010.09

Del. Code Ann. tit. 8, § 218(a) 3230.03

Del. tit. 12, § 3338 1940.08

Del. § 3303(a) 4630.10

Del. § 3303(c) 4670.07

Del. § 3528(c) 1790.04

Del. § 3528(f) 1790.04

District of Columbia

D.C. Code § 19-1901 A20.01

D.C. Code § 19-2101 690.01, A10.01

D.C. Code § 19-904(a)(10) A30.01

Florida

Fla. Stat. § 196.031(1)(a) 3340.05

Fla. Stat. § 518.11(1)(b) 3550.07

Fla. Stat. § 689.071 3310.06

Fla. Stat. § 689.073(1) 3310.05, 3310.06

Fla. Stat. § 689.225(2)(f) 2220.05, 2240.03, 2240.09, A30.01

Fla. Stat. § 689.225(4)(a) 2220.03

Fla. Stat. § 689.225(5) 2220.04

Fla. Stat. § 692.204(1) 3380.05

Fla. Stat. § 731.303(4) 2680.03

Fla. Stat. § 731.401 4530.07, 4590.03

Fla. Stat. § 731.401(1) 4530.02

Fla. Stat. § 731.401(2) 4540.02

Fla. Stat. § 732.4015 3340.07

Fla. Stat. § 736.0105(2)(r) 2540.12, A40.01

Fla. Stat. § 736.0111 1910.07, 1940.08

Fla. Stat. § 736.0111(1) 1920.02

Fla. Stat. § 736.0111(3) 1930.03, 1930.06, 1940.02

Fla. Stat. § 736.0111(5) 1960.05

Fla. Stat. § 736.0301(1) 2630.02

Fla. Stat. § 736.0302(3) 2630.03

Fla. Stat. § 736.0303(5) 2630.05

Fla. Stat. § 736.0306 2601.05

Fla. Stat. § 736.0306(1) 2650.05, 2660.05

Fla. Stat. § 736.0306(3) 2660.05

Fla. Stat. § 736.0306(4) 2660.01

Fla. Stat. § 736.04117 A20.01

Fla. Stat. § 736.0503(3) 3630.05, 3650.05, 3860.03

Fla. Stat. § 736.0504(2) 3840.09

Fla. Stat. § 736.0703(9) 680.02

Fla. Stat. § 736.0808(3) 1270.04

Fla. Stat. § 736.0813(1)(a) 2570.07

Fla. Stat. § 736.1108 4550.07

Fla. Stat. § 736.1108(1) 4550.07

Fla. Stat. § 736.1401 A10.01

Fla. Stat. § 740.002(9) 3530.02

Fla. Stat. § 740.003(1) 3530.03

Fla. Stat. § 740.01 3530.04

Fla. Stat. § 740.03 3530.05

Fla. Stat. § 740.05(1) 3530.06, 3550.05

Fla. Stat. § 740.06(1) 3530.07

Georgia

Ga. Code Ann. § 12-8-92(7)(C) 3370.07

Ga. Code Ann. § 44-6-201 A30.01

Ga. Code Ann. § 53-12-243(d) A40.01

Ga. Code Ann. § 53-12-246(b) 3030.05

Ga. Code Ann. § 53-12-500 A10.01

Ga. Code Ann. § 53-12-62 A20.01

Hawaii

Haw. Rev. Stat. § 525-1 A30.01

Idaho

Idaho Code § 15-7-303 A40.01

Idaho Code § 15-7-501 1120.04, A10.01

Idaho Code § 15-7-501(1)(c) 1150.03

Idaho Code § 15-7-501(1)(g) 1150.02

Idaho Code § 15-7-501(2) A10.01

Idaho Code § 15-7-501(5) 1150.07

Idaho Code § 15-7-501(6)(c) 1150.05

Idaho Code § 15-7-501(7) 1150.06

Idaho Code § 55-111 A30.01

Illinois

760 ILCS 3/105 2540.13

760 ILCS 3/302 2630.03

760 ILCS 3/307 2650.08

760 Ill. Comp. Stat. 3/101 440.05

760 Ill. Comp. Stat. 3/105 A40.01

760 Ill. Comp. Stat. 3/111 1940.08

760 Ill. Comp. Stat. 3/111(a) 1940.06

760 Ill. Comp. Stat. 3/111(b)(11) 1930.03, 1950.07

760 Ill. Comp. Stat. 3/111(b)(13) 1930.02

760 Ill. Comp. Stat. 3/111(b)(6) 1940.08, 1950.04

760 Ill. Comp. Stat. 3/111(b)(8) 1950.05

760 Ill. Comp. Stat. 3/111(d) 1960.03, 1990.03

760 Ill. Comp. Stat. 3/111(e) 1960.01

760 Ill. Comp. Stat. 3/111(g) 1990.01, 1990.03

760 Ill. Comp. Stat. 3/1201 A20.01, A50.04

760 Ill. Comp. Stat. 3/301(a)(1) 2630.02

760 Ill. Comp. Stat. 3/301(c) 2630.02

760 Ill. Comp. Stat. 3/302(c) 2630.03

760 Ill. Comp. Stat. 3/303(a) 2630.04

760 Ill. Comp. Stat. 3/303(c) 2630.05

760 Ill. Comp. Stat. 3/303(d) 2630.05

760 Ill. Comp. Stat. 3/304(a) 2630.07

760 Ill. Comp. Stat. 3/304(b) 2630.07

760 Ill. Comp. Stat. 3/305(d) 2680.02

760 Ill. Comp. Stat. 3/307 2601.05

760 Ill. Comp. Stat. 3/307(a) 2650.06, 2660.05

760 Ill. Comp. Stat. 3/307(b)(1) 2650.09, 2690.03

760 Ill. Comp. Stat. 3/307(b)(2) 2590.03

760 Ill. Comp. Stat. 3/307(b)(3) 2660.05

760 Ill. Comp. Stat. 3/307(c) 2660.01

760 Ill. Comp. Stat. 3/307(d) 2660.03, 2660.04

760 Ill. Comp. Stat. 3/808 690.02, A10.01, A50.04

760 Ill. Comp. Stat. 3/808(a)(6) A10.01

760 Ill. Comp. Stat. 3/813.1(b)(1) 2540.10

760 Ill. Comp. Stat. 3/813.1(b)(1)(B) 2550.05

760 Ill. Comp. Stat. 3/813.1(b)(1)(ii) 2670.05

760 Ill. Comp. Stat. 3/813.1(b)(1)(iii) 2660.07

760 Ill. Comp. Stat. 3/813.1(b)(7) 2560.07

760 Ill. Comp. Stat. 3/813.1(f) 2570.08

760 Ill. Comp. Stat. 5/16.3(e) 650.01

760 Ill. Comp. Stat. 5/5.1(b) 910.06

765 Ill. Comp. Stat. 305/3 2230.07, 2240.09, A30.01

765 Ill. Comp. Stat. 305/4(c)(1) 2210.06

765 Ill. Comp. Stat. 405/1 3310.06

Indiana

Ind. Code § 30-4-10 A20.01

Ind. Code § 30-4-3-6(c) A40.01

Ind. Code § 30-4-9-1 A10.01

Ind. Code § 32-17-8 A30.01

Iowa

Iowa Code § 558.68 A30.01

Iowa Code § 633A.4207(2) A10.01

Iowa Code § 633A.4213(7) A40.01

Iowa Code § 633A.4215 A20.01

Kansas

Kan. Stat. Ann. § 58-5001 A10.01

Kan. Stat. Ann. § 58-5101 A20.01

Kan. Stat. Ann. § 59-3401 A30.01

Kentucky

Ky. Rev. Stat. Ann. § 381.224 A30.01

Ky. Rev. Stat. Ann. § 386B.12-010 A10.01

Ky. Rev. Stat. Ann. § 386B.13-010 A20.01

Louisiana

La. Rev. Stat. Ann. § 9:1831 A30.01, A50.05

La. Rev. Stat. Ann. § 9:2005 3640.03

La. Rev. Stat. Ann. § 9:2088 A40.01

Maine

Me. Rev. Stat. tit. 33, § 114 A30.01

Massachusetts

Mass. Gen. Laws ch. 190B, § 2-608(b) 1710.03

Mass. Gen. Laws ch. 190B, § 2-901 2240.09, A30.01

Mass. Gen. Laws ch. 190B, § 2-901(a) 2220.02, 2220.05

Mass. Gen. Laws ch. 190B, § 2-901(e) 2220.06

Mass. Gen. Laws ch. 203E, § 404 1720.02

Mass. Gen. Laws ch. 203E, § 808(b) A10.01

Michigan

Mich. Comp. Laws § 554.93 A30.01

Mich. Comp. Laws § 556.115a A20.01

Mich. Comp. Laws § 700.7107 220.02

Mich. Comp. Laws § 700.7111 1910.07, 1940.08

Mich. Comp. Laws § 700.7111(2) 1930.03, 1940.02, 1990.03

Mich. Comp. Laws § 700.7111(4) 1960.05

Mich. Comp. Laws § 700.7111(5) 1920.02

Mich. Comp. Laws § 700.7201 1930.05

Mich. Comp. Laws § 700.7703a 690.01, A10.01

Minnesota

Minn. Stat. § 501A.01(f) A30.01, A50.01

Minn. Stat. § 501C.0808 A10.01

Minn. Stat. § 502.851 A20.01

Mississippi

Miss. Code Ann. § 89-25-9(h) A30.01

Miss. Code Ann. § 91-8-502 3640.01

Miss. Code Ann. § 91-8-808 A10.01

Miss. Code Ann. § 91-9-501 3640.01

Missouri

Mo. Rev. Stat. § 436.031 1030.01

Mo. Rev. Stat. § 436.031.2 660.10, 950.05, 1030.01

Mo. Rev. Stat. § 456.025 A30.01

Mo. Rev. Stat. § 456.4-419 A20.01

Mo. Rev. Stat. § 456.7-706.2 4480.06

Mo. Rev. Stat. § 456.8-808 A10.01

Mo. Rev. Stat. § 456.8-808(2) A10.01

Mo. Rev. Stat. § 456.8-808(8) 610.05

Montana

Mont. Code Ann. § 72-2-1002 A30.01

Mont. Code Ann. § 72-39-101 A20.01

Mont. Code Ann. § 72-40-101 A10.01

Nebraska

Neb. Rev. Stat. § 30-3811 1910.07, 1930.04, 1940.08

Neb. Rev. Stat. § 30-3811(a) 1920.02

Neb. Rev. Stat. § 30-3811(c) 1930.02

Neb. Rev. Stat. § 30-4301 A10.01

Neb. Rev. Stat. § 30-4501 A20.01

Neb. Rev. Stat. § 76-2002 A30.01

Nevada

NRS 163.004(3) 540.08, 740.04

NRS 163.553 740.01

NRS 163.5536 740.09

NRS 163.5548 740.03, 740.09

NRS 163.5549 740.04, 740.09

NRS 163.5551 740.05, 740.09

NRS 163.5553 740.06

NRS 163.5555 740.08, 740.09

NRS 163.5557 740.07, 740.09, 850.05

NRS 163.5559 740.09

Nev. Rev. Stat. § 111.1031 2240.09, 4680.01, A30.01

Nev. Rev. Stat. § 111.1031(1) 2240.02

Nev. Rev. Stat. § 111.1031(1)(b) 470.06, 2220.05

Nev. Rev. Stat. § 111.1037(1) 2220.04

Nev. Rev. Stat. § 163.00195 4550.07

Nev. Rev. Stat. § 163.00195(1) 4510.03, 4550.06

Nev. Rev. Stat. § 163.00195(6) 4550.06

Nev. Rev. Stat. § 163.004(1) 401.03, 470.02, 740.01

Nev. Rev. Stat. § 163.004(1)(a) 2540.06, 2590.02, A40.01

Nev. Rev. Stat. § 163.004(2) 470.03

Nev. Rev. Stat. § 163.004(3) 540.08, 590.07, 2570.01

Nev. Rev. Stat. § 163.004(4) 580.01, 2530.03

Nev. Rev. Stat. § 163.417(1)(c)(2) 3660.04

Nev. Rev. Stat. § 163.417(1)(d) 3870.05

Nev. Rev. Stat. § 163.4175 3870.08

Nev. Rev. Stat. § 163.4177(1) 3870.07

Nev. Rev. Stat. § 163.4177(2) 1290.02

Nev. Rev. Stat. § 163.4185(1) 3840.05

Nev. Rev. Stat. § 163.4185(3) 3890.02

Nev. Rev. Stat. § 163.419(3) 3890.03

Nev. Rev. Stat. § 163.419(4) 3660.05, 3860.02

Nev. Rev. Stat. § 163.5505(1) 2710.05, 2750.05, 2790.07

Nev. Rev. Stat. § 163.5505(2) 2770.02

Nev. Rev. Stat. § 163.551(2) 2780.05

Nev. Rev. Stat. § 163.5536 740.02, B10.02

Nev. Rev. Stat. § 163.5543 850.05

Nev. Rev. Stat. § 163.5545 801.04

Nev. Rev. Stat. § 163.5547 1120.07, 1150.02, 1201.03, 1410.01, 1450.03, A10.01

Nev. Rev. Stat. § 163.5548 740.03

Nev. Rev. Stat. § 163.5549 610.07, 740.01, 740.04, 3140.03, B30.01

Nev. Rev. Stat. § 163.5549(2) 670.06

Nev. Rev. Stat. § 163.5551 740.05, 820.04

Nev. Rev. Stat. § 163.5553 740.06, B20.03

Nev. Rev. Stat. § 163.5553(1) 1201.04, 1210.01, 1270.01

Nev. Rev. Stat. § 163.5553(1)(a) 1150.04, 1210.01, 1230.02

Nev. Rev. Stat. § 163.5553(1)(b) 1230.02

Nev. Rev. Stat. § 163.5553(1)(c) 1230.02, 1260.03

Nev. Rev. Stat. § 163.5553(1)(d) 1150.05, 1210.02, 1260.05

Nev. Rev. Stat. § 163.5553(1)(e) 1170.06, 1220.02

Nev. Rev. Stat. § 163.5553(1)(f) 1260.04

Nev. Rev. Stat. § 163.5553(1)(g) 1240.01

Nev. Rev. Stat. § 163.5553(1)(h) 1250.02

Nev. Rev. Stat. § 163.5553(1)(j) 1270.01

Nev. Rev. Stat. § 163.5553(2) 1210.05

Nev. Rev. Stat. § 163.5553(3) 1150.03, 1150.07, 1180.06, 1210.03, 1320.08, 1350.08, 1370.04

Nev. Rev. Stat. § 163.5555 740.08, 860.02, 1080.02, 1150.06, 1440.01, 1470.05, B40.03

Nev. Rev. Stat. § 163.5557 740.07

Nev. Rev. Stat. § 163.5557(3) 830.02, 830.05

Nev. Rev. Stat. § 163.5559 740.09, 830.05

Nev. Rev. Stat. § 163.556 A20.01

Nev. Rev. Stat. § 163.556(1) 1760.07, C30.02

Nev. Rev. Stat. § 163.556(10) 1701.05, C50.01

Nev. Rev. Stat. § 163.556(2) 1701.05

Nev. Rev. Stat. § 163.556(9) 1790.04

Nev. Rev. Stat. § 164.038 2650.08

Nev. Rev. Stat. § 164.038(1) 2630.07

Nev. Rev. Stat. § 164.038(2) 2630.07

Nev. Rev. Stat. § 164.038(3) 2630.04

Nev. Rev. Stat. § 164.045(1) 2050.04

Nev. Rev. Stat. § 164.045(1)(b) 2010.05

Nev. Rev. Stat. § 164.045(3) 2070.07

Nev. Rev. Stat. § 164.045(5)(a) 2010.04

Nev. Rev. Stat. § 164.930 4530.07, 4590.03

Nev. Rev. Stat. § 164.930(1) 4530.03

Nev. Rev. Stat. § 164.930(2) 4540.02

Nev. Rev. Stat. § 164.930(3) 2601.05, 2670.07, 4540.04

Nev. Rev. Stat. § 164.930(4)(a) 4540.03

Nev. Rev. Stat. § 164.930(4)(b) 4540.03

Nev. Rev. Stat. § 164.930(4)(f) 4540.06

Nev. Rev. Stat. § 164.930(4)(g) 4580.02, 4590.03

Nev. Rev. Stat. § 164.940 470.04, 1940.04, 1940.08

Nev. Rev. Stat. § 164.940(2) 2060.02

Nev. Rev. Stat. § 164.940(3)(c) 1930.03

Nev. Rev. Stat. § 164.940(3)(e) 2060.02

Nev. Rev. Stat. § 164.940(3)(g) 1950.05

Nev. Rev. Stat. § 164.942 1990.03

Nev. Rev. Stat. § 164.942(1) 1960.03

Nev. Rev. Stat. § 164.942(2) 1960.07

Nev. Rev. Stat. § 164.942(5) 1920.02

Nev. Rev. Stat. § 165.1207 2540.06

Nev. Rev. Stat. § 165.1207(1) 470.05

Nev. Rev. Stat. § 166.015 4440.05

Nev. Rev. Stat. § 166.015(1)(d) 3690.07, 4440.04

Nev. Rev. Stat. § 166.040(1)(b) 4160.04

Nev. Rev. Stat. § 166.120(1) 3650.03

Nev. Rev. Stat. § 166.120(2) 3620.05, 3640.04

Nev. Rev. Stat. § 669A.010 2830.04

Nev. Rev. Stat. § 669A.010(2) 2820.02

Nev. Rev. Stat. § 669A.070(1) 2830.08

Nev. Rev. Stat. § 669A.070(1)(a) 2820.06

Nev. Rev. Stat. § 669A.080 2801.02, 2810.01

Nev. Rev. Stat. § 669A.133 2890.01

Nev. Rev. Stat. § 669A.135 2810.04, 2890.07

Nev. Rev. Stat. § 669A.150(1) 2860.05

Nev. Rev. Stat. § 669A.150(1)(b) 2820.04

Nev. Rev. Stat. § 669A.220(2)(a) 2860.06

Nev. Rev. Stat. § 669A.225(1) 2890.04

Nev. Rev. Stat. § 669A.250 2890.03

Nev. Rev. Stat. § 669A.255(1) 2890.05

New Hampshire

N.H. Rev. Stat. Ann. § 383-D:1-101 2801.02, 2830.06

N.H. Rev. Stat. Ann. § 383-D:1-102 2820.03, 2860.06

N.H. Rev. Stat. Ann. § 383-D:1-105 2820.05

N.H. Rev. Stat. Ann. § 383-D:4-401(b) 2830.08

N.H. Rev. Stat. Ann. § 383-D:4-401(d) 2860.03

N.H. Rev. Stat. Ann. § 383-D:4-402(a) 2830.08

N.H. Rev. Stat. Ann. § 383-D:7-702(b)(4) 2890.03

N.H. Rev. Stat. Ann. § 383-D:7-704(b) 2820.06

N.H. Rev. Stat. Ann. § 383-D:8-801(a) 2840.02

N.H. Rev. Stat. Ann. § 383-D:8-802(b) 2890.02

N.H. Rev. Stat. Ann. § 564-B:1-105 A40.01

N.H. Rev. Stat. Ann. § 564-B:1-105(b) 2540.11

N.H. Rev. Stat. Ann. § 564-B:1-111A 4530.07, 4590.03

N.H. Rev. Stat. Ann. § 564-B:1-111A(a) 4510.03, 4530.06

N.H. Rev. Stat. Ann. § 564-B:1-111A(d) 4540.01

N.H. Rev. Stat. Ann. § 564-B:1-111A(f) 4540.04

N.H. Rev. Stat. Ann. § 564-B:10-1004 4580.02

N.H. Rev. Stat. Ann. § 564-B:10-1014 4550.07

N.H. Rev. Stat. Ann. § 564-B:10-1014(a)(3) 4550.06

N.H. Rev. Stat. Ann. § 564-B:10-1014(b) 4560.03

N.H. Rev. Stat. Ann. § 564-B:10-1014(e) 4550.07

N.H. Rev. Stat. Ann. § 564-B:10-1014(f) 4550.06

N.H. Rev. Stat. Ann. § 564-B:12-1201 A10.01

N.H. Rev. Stat. Ann. § 564-B:12-1202(a) 650.01

N.H. Rev. Stat. Ann. § 564-B:3-303(5) 2630.05

N.H. Rev. Stat. Ann. § 564-B:3-303(7) 2630.05

N.H. Rev. Stat. Ann. § 564-B:3-303(8) 2650.07, 2660.01, 2660.06

N.H. Rev. Stat. Ann. § 564-B:4-409(2) 2750.06, 2770.02

N.H. Rev. Stat. Ann. § 564-B:4-409(3) 2790.04

N.H. Rev. Stat. Ann. § 564-B:4-418 A20.01

N.H. Rev. Stat. Ann. § 564-B:5-502(f)(1) 3650.05

N.H. Rev. Stat. Ann. § 564-B:5-502(f)(1)(A)(ii) 3630.05

N.H. Rev. Stat. Ann. § 564-B:7-711(c) 680.02

N.H. Rev. Stat. Ann. § 564-B:8-803 1770.02

N.H. Rev. Stat. Ann. § 564-B:8-808 610.07, A10.01

N.H. Rev. Stat. Ann. § 564-B:8-813(j) 2570.08

N.H. Rev. Stat. Ann. § 564-B:9-902(c)(7) 3110.02

N.H. Rev. Stat. Ann. § 564-B:9-902(c)(9) 3140.05

N.H. Rev. Stat. Ann. § 564-B:9-903 3110.01

N.H. Rev. Stat. Ann. § 564:23 3640.02

N.H. Rev. Stat. Ann. § 564:24 A30.01

New Jersey

N.J. Stat. Ann. § 3B:31-61(b) A10.01

N.J. Stat. Ann. § 3B:31-62 A10.01

N.J. Stat. Ann. § 46:2F-9 2230.05, 2240.09, A30.01

New Mexico

N.M. Stat. Ann. § 46-12-101 A20.01

N.M. Stat. Ann. § 46-14-1 A10.01

N.M. Stat. Ann. § 47-1A-1 A30.01

New York

N.Y. C.P.L.R. § 5205(c)(1) 3650.08

N.Y. Dom. Rel. Law § 236(B)(1)(d)(1) 3910.04

N.Y. EPTL § 7-1.9 1940.08

N.Y. Est. Powers & Trusts Law § 10-6.6 160.06, A20.01

N.Y. Est. Powers & Trusts Law § 10-6.6(b) 460.07, 1701.05, 1760.02, C30.01

N.Y. Est. Powers & Trusts Law § 10-6.6(j) 1790.04

N.Y. Est. Powers & Trusts Law § 10-6.6(j)(4) 1850.04, C20.01

N.Y. Est. Powers & Trusts Law § 10-6.6(n)(2) 1750.03, C40.03

N.Y. Est. Powers & Trusts Law § 10-6.6(n)(5) 1860.05, C40.05

N.Y. Est. Powers & Trusts Law § 10-6.6(o) 1801.02

N.Y. Est. Powers & Trusts Law § 10-6.6(s)(10) 1850.06

N.Y. Est. Powers & Trusts Law § 11-1.7(a) 480.05

N.Y. Est. Powers & Trusts Law § 11-1.7(a)(1) 540.08

N.Y. Est. Powers & Trusts Law § 11-2.3(a) 480.05

N.Y. Est. Powers & Trusts Law § 7-1.5(a)(1) 480.03

N.Y. Est. Powers & Trusts Law § 7-1.9(a) 480.04, 1940.08

N.Y. Est. Powers & Trusts Law § 7-3.1(d) 4060.04

N.Y. Est. Powers & Trusts Law § 7-3.4 3650.08

N.Y. Est. Powers & Trusts Law § 9-1.1 A30.01

N.Y. Est. Powers & Trusts Law § 9-1.1(a)(2) 480.02

N.Y. Surr. Ct. Proc. Act § 2309(1) 4460.09

N.Y. Surr. Ct. Proc. Act § 315(2)(a)(i) 2630.07

N.Y. Surr. Ct. Proc. Act § 315(2)(a)(iii) 2680.03

N.Y. Surr. Ct. Proc. Act § 315(6) 2620.02, 2670.06

N.Y. Surr. Ct. Proc. Act § 315(7) 2670.06

N.Y. Tax Law § 605(b)(3)(D) 280.06, 2080.02, 4160.02

N.Y. Tax Law § 612(b)(41) 4170.02, 4170.06

North Carolina

N.C. Gen. Stat. § 105-160.2 280.04

N.C. Gen. Stat. § 36C-7-703(g1) 680.02, A10.01

N.C. Gen. Stat. § 36C-8A-1 A10.01

N.C. Gen. Stat. § 41-15 2220.02

N.C. Gen. Stat. § 41-18 2220.04

N.C. Gen. Stat. § 41-23 2240.09, 2250.03, A30.01

N.C. Gen. Stat. § 41-23(a) 2230.06

North Dakota

N.D. Cent. Code § 30.1-04-01(2) 2480.01

N.D. Cent. Code § 30.1-04-14(2) 2430.02

N.D. Cent. Code § 30.1-04-16 2420.01, 2420.06

N.D. Cent. Code § 30.1-04-18(3) 2420.02

N.D. Cent. Code § 30.1-04-19(6) 2430.04

N.D. Cent. Code § 30.1-09.1-04 2480.06

N.D. Cent. Code § 30.1-09.1-05(2) 2401.03, 2410.07, 2420.01

N.D. Cent. Code § 30.1-09.1-05(3) 2420.03

N.D. Cent. Code § 30.1-09.1-05(5)(a) 2410.08

N.D. Cent. Code § 30.1-09.1-08 2410.01, 2410.02

N.D. Cent. Code § 30.1-09.1-09(2) 2410.05

N.D. Cent. Code § 30.1-10-04(2)(a) 2440.03

N.D. Cent. Code § 47-02-27.1 A30.01

N.D. Cent. Code § 59-16.2-05 A10.01

Ohio

Ohio Rev. Code Ann. § 2131.09(B) 2240.09, A30.01

Ohio Rev. Code Ann. § 2131.09(B)(1) 2230.07

Ohio Rev. Code Ann. § 5801.01(Y)(1) 3840.08

Ohio Rev. Code Ann. § 5801.01(Y)(1)(e) 3890.02

Ohio Rev. Code Ann. § 5801.04(C) 2540.09, 2590.03, A40.01

Ohio Rev. Code Ann. § 5801.10(B)(1) 1940.05

Ohio Rev. Code Ann. § 5801.10(B)(1)(a) 1970.03

Ohio Rev. Code Ann. § 5801.10(C) 1930.03, 1960.04

Ohio Rev. Code Ann. § 5801.10(E) 1960.01

Ohio Rev. Code Ann. § 5801.10(F) 1920.03

Ohio Rev. Code Ann. § 5801.10(G) 1901.05

Ohio Rev. Code Ann. § 5801.10(H) 1960.07

Ohio Rev. Code Ann. § 5803.01 2650.08

Ohio Rev. Code Ann. § 5808.08(B) A10.01

Ohio Rev. Code Ann. § 5808.08(C) A10.01

Ohio Rev. Code Ann. § 5808.13(B)(1) 2550.05

Ohio Rev. Code Ann. § 5808.18 A20.01

Ohio Rev. Code Ann. § 5808.18(A)(1) 1740.08, 1760.04, C50.02

Ohio Rev. Code Ann. § 5808.18(A)(2)(b) 1740.01

Ohio Rev. Code Ann. § 5808.18(D) 1790.04

Ohio Rev. Code § 5801.10 1940.08

Ohio § 5803.02 2630.03

Oklahoma

Okla. Stat. tit. 60, § 175.47 A30.01, A50.06

Okla. Stat. tit. 60, § 175.701 A20.01

Oregon

Or. Rev. Stat. § 105.950 A30.01

Or. Rev. Stat. § 130.685(2) A10.01

Pennsylvania

20 Pa. Cons. Stat. § 6107.1 A30.01

20 Pa. Cons. Stat. § 7766(b)(4) 4480.06

20 Pa. Cons. Stat. § 7780.11 A10.01

Rhode Island

R.I. Gen. Laws § 18-15-9 920.01

R.I. Gen. Laws § 18-15-9(d) 920.06

R.I. Gen. Laws § 18-4-31 A20.01

R.I. Gen. Laws § 18-9.2-2(9)(iii) A10.01

R.I. Gen. Laws § 34-11-38 2230.05, 2240.09, A30.01

South Carolina

S.C. Code Ann. § 27-6-20 A30.01

S.C. Code Ann. § 27-6-20(A)(2) A50.01

S.C. Code Ann. § 62-7-808(b) A10.01

S.C. Code Ann. § 62-7-816A A20.01

South Dakota

S.D. Codified Laws § 15-6-17(c) 2620.02

S.D. Codified Laws § 21-22-26 1430.04, 1440.01, 1440.06

S.D. Codified Laws § 29A-2-517 4550.02

S.D. Codified Laws § 43-5-1 2240.09, A30.01

S.D. Codified Laws § 43-5-2 2210.07

S.D. Codified Laws § 43-5-4 2290.09

S.D. Codified Laws § 43-5-5 2260.02

S.D. Codified Laws § 43-5-8 460.01, 2230.02, 4680.01

S.D. Codified Laws § 51A-6A-1(12A) 2801.02, 2830.02

S.D. Codified Laws § 51A-6A-1(7) 2820.01

S.D. Codified Laws § 51A-6A-13 2840.02

S.D. Codified Laws § 51A-6A-19 2820.03, 2830.02, 2890.03

S.D. Codified Laws § 51A-6A-66 2830.03

S.D. Codified Laws § 55-1-20 2730.03, 2750.03, 2880.04

S.D. Codified Laws § 55-1-21(2) 2780.04

S.D. Codified Laws § 55-1-21.4 2710.05, 2770.03, 2770.04, 2770.05, 2770.06, 2770.08

S.D. Codified Laws § 55-1-21.5 2770.07

S.D. Codified Laws § 55-1-22 2701.02, 2780.07

S.D. Codified Laws § 55-1-25 460.04, 3640.04, 3650.04, 3840.02

S.D. Codified Laws § 55-1-28 3660.08, 3870.05, 3870.07

S.D. Codified Laws § 55-1-30 3850.04

S.D. Codified Laws § 55-1-31 3870.08

S.D. Codified Laws § 55-1-32(1) 3870.07

S.D. Codified Laws § 55-1-35 3620.02, 3660.05, 3690.03

S.D. Codified Laws § 55-1-36 3880.01, 3880.02

S.D. Codified Laws § 55-1-37 3690.02

S.D. Codified Laws § 55-1-38(3) 3660.03

S.D. Codified Laws § 55-1-40 3840.03, 3890.02

S.D. Codified Laws § 55-1-41 3660.04

S.D. Codified Laws § 55-1-43 3860.02, 3890.03

S.D. Codified Laws § 55-1-43(1) 3840.04

S.D. Codified Laws § 55-1-43(3) 3810.05

S.D. Codified Laws § 55-1-46 4550.03, 4550.07, 4560.03, 4590.03

S.D. Codified Laws § 55-1-50 4580.02

S.D. Codified Laws § 55-1-51 4550.07

S.D. Codified Laws § 55-1-53 401.03, 460.02

S.D. Codified Laws § 55-1-54 4530.05, 4530.07, 4540.06, 4580.03, 4590.03

S.D. Codified Laws § 55-18-1(12) 1901.05

S.D. Codified Laws § 55-18-1(16) 1920.08

S.D. Codified Laws § 55-18-1(19) 2601.05

S.D. Codified Laws § 55-18-1(2) 2640.03

S.D. Codified Laws § 55-18-10 2670.06

S.D. Codified Laws § 55-18-11 2660.06

S.D. Codified Laws § 55-18-12 1960.05

S.D. Codified Laws § 55-18-13 2640.05, 2640.07

S.D. Codified Laws § 55-18-17 2660.01, 2660.02, 2660.07

S.D. Codified Laws § 55-18-18 2660.05

S.D. Codified Laws § 55-18-19 2680.03

S.D. Codified Laws § 55-18-2 2620.02, 2670.06

S.D. Codified Laws § 55-18-20 2660.05

S.D. Codified Laws § 55-18-21 2630.05

S.D. Codified Laws § 55-18-23 2660.05

S.D. Codified Laws § 55-18-4(3) 2660.07

S.D. Codified Laws § 55-18-4(4) 1960.02, 2620.04

S.D. Codified Laws § 55-18-9 2630.02

S.D. Codified Laws § 55-18-9(11) 1920.09, 2650.04

S.D. Codified Laws § 55-18-9(12) 2640.07

S.D. Codified Laws § 55-18-9(13) 2630.07

S.D. Codified Laws § 55-18-9(7) 2630.05

S.D. Codified Laws § 55-1B-1 460.03, 730.01, 801.04, 1120.03, 1150.02, 1150.03, 1150.07, 1170.03, 1440.06, A10.01, B10.02

S.D. Codified Laws § 55-1B-1(2) 620.04, 1201.03, 1210.05, 1320.06

S.D. Codified Laws § 55-1B-1(5) 730.02

S.D. Codified Laws § 55-1B-1.1 1370.04

S.D. Codified Laws § 55-1B-10 640.02

S.D. Codified Laws § 55-1B-12 730.09, 1380.07

S.D. Codified Laws § 55-1B-2 610.07, 730.03, 730.04, 730.05, 730.06, 790.06, 840.05, 1020.02, 1030.05, 1040.04, 3140.02, 3180.04, B30.01, B30.03

S.D. Codified Laws § 55-1B-4 730.07, 830.04, 850.04, 1050.05, B20.03

S.D. Codified Laws § 55-1B-5 1150.07

S.D. Codified Laws § 55-1B-6 1150.04, 1210.01, 1230.02, 1260.04, 1270.01, 1450.03, B20.01

S.D. Codified Laws § 55-1B-6(1) 730.08, 1230.02

S.D. Codified Laws § 55-1B-6(11) 1230.02

S.D. Codified Laws § 55-1B-6(13) 1260.01, 1260.05

S.D. Codified Laws § 55-1B-6(15) 1201.04

S.D. Codified Laws § 55-1B-6(2) 1230.02, 1260.03

S.D. Codified Laws § 55-1B-6(3) 1210.02, 1260.05

S.D. Codified Laws § 55-1B-6(4) 1220.02

S.D. Codified Laws § 55-1B-6(5) 1260.04

S.D. Codified Laws § 55-1B-6(6) 1240.01

S.D. Codified Laws § 55-1B-6(7) 1250.02, 2030.01

S.D. Codified Laws § 55-1B-6(9) 1270.01

S.D. Codified Laws § 55-1B-7 730.10, 1080.02, 1150.06, B40.03

S.D. Codified Laws § 55-2-13 560.04, 570.03

S.D. Codified Laws § 55-2-13(1) 460.05

S.D. Codified Laws § 55-2-13(2) 2540.04, A40.01

S.D. Codified Laws § 55-2-13(3) 490.03, 2590.02

S.D. Codified Laws § 55-2-13(4) 2590.03, 2670.01

S.D. Codified Laws § 55-2-13(7) 2570.07, 2570.08

S.D. Codified Laws § 55-2-13(9) 2540.05

S.D. Codified Laws § 55-2-15 460.07, 1760.06, 1770.01, A20.01, C30.02

S.D. Codified Laws § 55-2-15(10) 1760.08

S.D. Codified Laws § 55-2-15(2) 1780.05

S.D. Codified Laws § 55-2-15(8) 1750.02, 1780.07, C40.01

S.D. Codified Laws § 55-2-18 1790.04, C20.01

S.D. Codified Laws § 55-3-24 460.06, 1670.05, 1940.07, 1940.08, 1960.03, 1990.03

S.D. Codified Laws § 55-3-25 1630.04

S.D. Codified Laws § 55-3-26 1640.05

S.D. Codified Laws § 55-3-27 1650.04, 1650.06

S.D. Codified Laws § 55-3-28 1660.02, 2160.05, 2170.04

S.D. Codified Laws § 55-3-29 1660.04, 2110.07, 2140.06, 2190.01

S.D. Codified Laws § 55-3-39 2010.05, 2090.06, 4440.03, 4440.05

S.D. Codified Laws § 55-3-39(3) 2090.04

S.D. Codified Laws § 55-3-42 2050.03

S.D. Codified Laws § 55-3-47 2070.06

S.D. Codified Laws § 55-4-30 820.05, 880.02

S.D. Codified Laws § 55-5-12 820.05

Tennessee

Tenn. Code Ann. § 35-15-111 1910.07

Tenn. Code Ann. § 35-15-111(a) 1920.02, 1940.02

Tenn. Code Ann. § 35-15-111(c)(10) 1940.08, 1950.04

Tenn. Code Ann. § 35-15-111(c)(8) 1950.05

Tenn. Code Ann. § 35-15-111(c)(9) 1950.08

Tenn. Code Ann. § 35-15-1201 770.02

Tenn. Code Ann. § 35-15-1202 770.03, A10.01

Tenn. Code Ann. § 35-15-1203 770.06

Tenn. Code Ann. § 35-15-1204 B30.03

Tenn. Code Ann. § 35-15-301(e) 2630.02

Tenn. Code Ann. § 35-15-302(a)(1) 2630.03

Tenn. Code Ann. § 35-15-303(a)(10) 2630.05

Tenn. Code Ann. § 35-15-303(a)(5) 2630.05

Tenn. Code Ann. § 35-15-303(a)(7) 2630.05

Tenn. Code Ann. § 35-15-303(a)(8) 2650.07

Tenn. Code Ann. § 35-15-303(a)(9) 2620.03

Tenn. Code Ann. § 35-15-304 2630.07

Tenn. Code Ann. § 35-15-411(b) 1950.09

Tenn. Code Ann. § 35-15-710 770.04

Tenn. Code Ann. § 35-15-816(b)(27) A20.01

Tenn. Code Ann. § 45-2-2001 2830.07, 2830.08

Tenn. Code Ann. § 66-1-202(f) 2240.08, A30.01

Tenn. Code § 35-15-111 1940.08

Texas

Tex. Bus. Orgs. Code § 101.602 3320.03

Tex. Civ. Prac. & Rem. Code § 171.001(a) 4520.02

Tex. Fam. Code Ann. § 154.005(a) 3650.06

Tex. Fam. Code Ann. § 4.102 4280.02

Tex. Fam. Code § 3.001 3910.02

Tex. Fam. Code § 3.402 3920.05

Tex. Fam. Code § 4.003(a)(1) 3960.02

Tex. Fam. Code § 4.003(b) 3960.02

Tex. Fam. Code § 4.006(a) 3960.03

Tex. Fam. Code § 4.103 3910.03, 3960.04

Tex. Prop. Code Ann. § 111.001 480.11

Tex. Prop. Code Ann. § 111.0035(b) 480.12, 510.09

Tex. Prop. Code Ann. § 111.0035(b)(2) 540.08

Tex. Prop. Code Ann. § 111.0035(b)(4) 560.04, 2540.12

Tex. Prop. Code Ann. § 111.0035(b)(6) 570.06, 4510.03

Tex. Prop. Code Ann. § 111.0035(c) 490.03, A40.01

Tex. Prop. Code Ann. § 112.035(a) 480.14, 3650.06

Tex. Prop. Code Ann. § 112.035(b) 3620.02

Tex. Prop. Code Ann. § 112.036 2240.09, A30.01

Tex. Prop. Code Ann. § 112.036(b) 2240.07

Tex. Prop. Code Ann. § 112.038 4550.07, 4590.03

Tex. Prop. Code Ann. § 112.038(a) 4550.04

Tex. Prop. Code Ann. § 112.038(b) 4560.03

Tex. Prop. Code Ann. § 112.071 A20.01

Tex. Prop. Code Ann. § 114.0031 A10.01

Tex. Prop. Code Ann. § 114.0031(a)(1) A10.01

Tex. Prop. Code Ann. § 114.007(a) 480.13

Tex. Prop. Code Ann. § 114.032 1940.08

Tex. Prop. Code Ann. § 114.032(a) 1920.09

Tex. Prop. Code § 114.032 1940.08

Utah

Utah Code Ann. § 75-2-1203 2240.09, A30.01

Utah Code Ann. § 75-2-1203(1) 2220.05, 2240.05

Utah Code Ann. § 75-2-1205 2220.05

Utah Code Ann. § 75-2-1206 2220.04

Utah Code Ann. § 75-7-906 610.05

Utah Code Ann. § 75B-1-101(33) 3940.03

Utah Code Ann. § 75B-1-102 A50.08

Utah Code Ann. § 75B-2-812.5 A20.01, A50.08

Utah Code Ann. § 75B-3-102 A10.01

Vermont

Vt. Stat. Ann. tit. 27, § 501 A30.01

Virginia

Va. Code Ann. § 55.1-125 A30.01

Va. Code Ann. § 64.2-1048(C) 3070.04

Va. Code Ann. § 64.2-1048(D)(3) 3070.07

Va. Code Ann. § 64.2-770(E)(1) 650.01

Va. Code Ann. § 64.2-779.1 A20.01

Va. Code Ann. § 64.2-779.26 A10.01

Washington

Wash. Rev. Code § 11.104B.050(3)(a) 3570.04

Wash. Rev. Code § 11.96A.125 2160.07

Wash. Rev. Code § 11.98.072(1) A40.01

Wash. Rev. Code § 11.98.130 A30.01

Wash. Rev. Code § 19.36.020 3770.02

West Virginia

W. Va. Code § 36-1A-1(e) A30.01, A50.01

W. Va. Code § 44D-8A-801 A10.01

W. Va. Code § 44D-8B-1 1730.01, A20.01, C01.03, C10.01

W. Va. Code § 44D-8B-19(b) 1890.01

W. Va. Code § 44D-8B-19(b)(1) 1860.05

W. Va. Code § 44D-8B-19(b)(7) 1840.04

Wisconsin

Wis. Stat. § 700.16 A30.01

Wis. Stat. § 701.0418 A50.02

Wis. Stat. § 701.0802(8) A10.01

Wis. Stat. § 701.0808 A10.01

Wis. Stat. § 701.1301 A20.01, C01.03, C10.01

Wyoming

Wyo. Stat. Ann. § 13-5-301 2830.08

Wyo. Stat. Ann. § 13-5-301(a)(ii) 2801.02

Wyo. Stat. Ann. § 13-5-301(a)(v) 2830.08

Wyo. Stat. Ann. § 13-5-301(a)(vii) 2830.08

Wyo. Stat. Ann. § 13-5-301(a)(xiii) 2820.02, 2830.05

Wyo. Stat. Ann. § 13-5-301(a)(xviii) 2820.01

Wyo. Stat. Ann. § 13-5-302(b) 2820.04

Wyo. Stat. Ann. § 13-5-302(c) 2860.05

Wyo. Stat. Ann. § 13-5-414(a) 2890.03

Wyo. Stat. Ann. § 13-5-601(b)(i) 2860.06

Wyo. Stat. Ann. § 13-5-601(b)(ii) 2820.06

Wyo. Stat. Ann. § 13-5-604 2820.03, 2830.05

Wyo. Stat. Ann. § 13-5-604(b) 2840.09

Wyo. Stat. Ann. § 13-5-605 2810.05

Wyo. Stat. Ann. § 13-5-607(d) 2820.05

Wyo. Stat. Ann. § 17-31-104(a) 3580.07

Wyo. Stat. Ann. § 34-1-139 2240.09, A30.01

Wyo. Stat. Ann. § 34-1-139(a) 2210.04

Wyo. Stat. Ann. § 34-1-139(b) 490.05, 4680.01

Wyo. Stat. Ann. § 34-1-139(b)(iii) 2240.04

Wyo. Stat. Ann. § 34-29-101(a)(i) 3510.08

Wyo. Stat. Ann. § 34-29-104(d) 3540.04

Wyo. Stat. Ann. § 34-29-104(j) 3570.05

Wyo. Stat. Ann. § 4-10-1004 4580.02

Wyo. Stat. Ann. § 4-10-101 440.07

Wyo. Stat. Ann. § 4-10-103 A10.01

Wyo. Stat. Ann. § 4-10-103(a)(vi) B10.02

Wyo. Stat. Ann. § 4-10-103(a)(xxii) 750.02

Wyo. Stat. Ann. § 4-10-103(a)(xxiii) 1120.07, 1150.02, 1180.06

Wyo. Stat. Ann. § 4-10-103(a)(xxxv) 4440.05

Wyo. Stat. Ann. § 4-10-103(a)(xxxv)(A) 4440.05

Wyo. Stat. Ann. § 4-10-105(b) 560.04

Wyo. Stat. Ann. § 4-10-105(b)(ii) 510.03, 4510.02

Wyo. Stat. Ann. § 4-10-105(b)(iii) 510.04

Wyo. Stat. Ann. § 4-10-105(b)(iv) 4540.05

Wyo. Stat. Ann. § 4-10-105(b)(xiii) 510.09, 750.01

Wyo. Stat. Ann. § 4-10-107(b) 2010.05, 2060.04

Wyo. Stat. Ann. § 4-10-108 E01.05

Wyo. Stat. Ann. § 4-10-108(a)(iii) 2020.01, 2050.05

Wyo. Stat. Ann. § 4-10-108(c) E50.02

Wyo. Stat. Ann. § 4-10-108(d) 2020.04

Wyo. Stat. Ann. § 4-10-108(f) 2090.08

Wyo. Stat. Ann. § 4-10-108(f)(iii) 2030.02, 2090.06

Wyo. Stat. Ann. § 4-10-108(f)(iii)(A) 2010.04

Wyo. Stat. Ann. § 4-10-111 1910.07, E01.05

Wyo. Stat. Ann. § 4-10-111(a) 1920.02, 1940.02, E40.02

Wyo. Stat. Ann. § 4-10-111(c) 1960.06

Wyo. Stat. Ann. § 4-10-202(a) 2020.07, 4570.01

Wyo. Stat. Ann. § 4-10-205 4580.03, 4590.03

Wyo. Stat. Ann. § 4-10-301 2650.08

Wyo. Stat. Ann. § 4-10-301(b) 2620.04

Wyo. Stat. Ann. § 4-10-303(a)(vi) 2630.05

Wyo. Stat. Ann. § 4-10-303(a)(vii) 2630.04, 2630.08

Wyo. Stat. Ann. § 4-10-409(b) 2750.04

Wyo. Stat. Ann. § 4-10-410 2880.04

Wyo. Stat. Ann. § 4-10-410(a)(ii) 2770.02

Wyo. Stat. Ann. § 4-10-410(a)(iii) 2790.04, 2790.07

Wyo. Stat. Ann. § 4-10-412(a) 1620.04, 1670.06

Wyo. Stat. Ann. § 4-10-412(c) 1620.06

Wyo. Stat. Ann. § 4-10-412(d) 1610.04

Wyo. Stat. Ann. § 4-10-412(f) 1630.04

Wyo. Stat. Ann. § 4-10-413 1640.05

Wyo. Stat. Ann. § 4-10-414(a) 1650.02

Wyo. Stat. Ann. § 4-10-415(a) 1650.04

Wyo. Stat. Ann. § 4-10-415(a)(i) 1650.04

Wyo. Stat. Ann. § 4-10-415(b) 1650.06

Wyo. Stat. Ann. § 4-10-416 1660.02, 2160.05

Wyo. Stat. Ann. § 4-10-417 2170.04

Wyo. Stat. Ann. § 4-10-418 1660.04, 2110.06

Wyo. Stat. Ann. § 4-10-502(c) 3620.03, 3620.04

Wyo. Stat. Ann. § 4-10-503(b) 3630.05, 3650.05

Wyo. Stat. Ann. § 4-10-504(a) 3840.07

Wyo. Stat. Ann. § 4-10-504(b) 3840.07

Wyo. Stat. Ann. § 4-10-504(b)(iii) 3860.02

Wyo. Stat. Ann. § 4-10-505(b) 3870.05

Wyo. Stat. Ann. § 4-10-505(d) 3870.08

Wyo. Stat. Ann. § 4-10-506(c) 3880.01

Wyo. Stat. Ann. § 4-10-510 3720.01, 3740.07, 4160.04

Wyo. Stat. Ann. § 4-10-510(a) 4640.07

Wyo. Stat. Ann. § 4-10-510(a)(i) 3740.01

Wyo. Stat. Ann. § 4-10-510(a)(iv)(B) 3750.04

Wyo. Stat. Ann. § 4-10-510(a)(iv)(C) 3750.02

Wyo. Stat. Ann. § 4-10-510(a)(iv)(F) 3750.02, 3750.03

Wyo. Stat. Ann. § 4-10-510(a)(iv)(G) 3750.05

Wyo. Stat. Ann. § 4-10-510(a)(iv)(J) 3740.02, 3750.08

Wyo. Stat. Ann. § 4-10-510(a)(iv)(K) 3750.06

Wyo. Stat. Ann. § 4-10-510(a)(iv)(O) 3760.06

Wyo. Stat. Ann. § 4-10-519(a) 3780.05

Wyo. Stat. Ann. § 4-10-520(a) 3720.03

Wyo. Stat. Ann. § 4-10-520(a)(i) 3940.02

Wyo. Stat. Ann. § 4-10-705(a) 4470.01

Wyo. Stat. Ann. § 4-10-706(a) 4480.01

Wyo. Stat. Ann. § 4-10-706(b)(iv) 4480.06

Wyo. Stat. Ann. § 4-10-708(a) 4460.08

Wyo. Stat. Ann. § 4-10-708(d) 4460.09

Wyo. Stat. Ann. § 4-10-710 1450.03, A10.01, B20.01, E01.05, E10.02

Wyo. Stat. Ann. § 4-10-710(a) 1201.04, 1210.01, 1440.01

Wyo. Stat. Ann. § 4-10-710(a)(i) 750.03, 1150.04, 1210.01, 1230.02, 1230.06

Wyo. Stat. Ann. § 4-10-710(a)(ii) 1230.02

Wyo. Stat. Ann. § 4-10-710(a)(iii) 1410.01

Wyo. Stat. Ann. § 4-10-710(a)(v) 1250.02, 2030.01

Wyo. Stat. Ann. § 4-10-710(a)(vi) 1220.02

Wyo. Stat. Ann. § 4-10-710(a)(viii) 1270.01

Wyo. Stat. Ann. § 4-10-710(a)(x) 1240.01

Wyo. Stat. Ann. § 4-10-710(a)(xi) 1150.05, 1210.02, 1230.02, 1260.03, 1260.05, 1280.06

Wyo. Stat. Ann. § 4-10-711 750.05, 850.05, 1120.08, 1150.03, 1150.07, 1210.03, 1320.07, 1380.07, B20.03, E20.02

Wyo. Stat. Ann. § 4-10-712(a)(i) 750.04

Wyo. Stat. Ann. § 4-10-714 750.10, 860.02, 1080.02, 1150.06, B40.03

Wyo. Stat. Ann. § 4-10-715 750.06, 1150.07, B30.03

Wyo. Stat. Ann. § 4-10-716 860.06

Wyo. Stat. Ann. § 4-10-717 B30.01

Wyo. Stat. Ann. § 4-10-718 420.04

Wyo. Stat. Ann. § 4-10-718(a) 750.07, 820.04

Wyo. Stat. Ann. § 4-10-718(b) 801.04, 810.03, 830.02, 1170.03

Wyo. Stat. Ann. § 4-10-718(c) 810.04, 1170.07

Wyo. Stat. Ann. § 4-10-718(e) 750.09, 860.03

Wyo. Stat. Ann. § 4-10-718(f) 790.03, 820.01

Wyo. Stat. Ann. § 4-10-718(g) 701.04, 750.08, 830.04, 850.06, 1050.05

Wyo. Stat. Ann. § 4-10-813(b) 490.03, 2540.08, A40.01

Wyo. Stat. Ann. § 4-10-816(a)(xxiii) 4530.07

Wyo. Stat. Ann. § 4-10-816(a)(xxviii) A20.01

Wyo. Stat. Ann. § 4-10-902(c)(viii) 3140.04

Wyo. Stat. Ann. § 4-10-903 3110.01

Wyo. Stat. Ann. § 4-10-904 3110.04

Wyo. Stat. Ann. § 4-10-907 3170.08

Wyo. Stat. § 4-10-111 1940.08

IRS Guidance

CCA 202352018 1850.03, 1850.06, 1890.03, 1890.04

I.R.S. Chief Couns. Mem. 2009-23-024 4050.01, 4050.03, 4050.07, 4070.03, 4070.04, 4070.05

I.R.S. Chief Couns. Mem. 2012-08-026 3760.03, 4130.05, 4150.01

Notice 2008-63 170.06, 2801.04, 2840.03, 2840.04, 2840.05, 2840.06, 2840.07, 2850.02, 2850.03, 2850.04, 2850.05, 2850.06, 2850.08, 2880.02

Notice 2011-101 1801.03, 1801.04, 1810.01, 1840.02, 1860.04, 1870.05, 1870.06, 1880.05

Notice 97-34 4370.03

Priv. Ltr. Rul. 2000-06-027 4430.03

Priv. Ltr. Rul. 2004-26-008 4240.03, 4270.03

Priv. Ltr. Rul. 200530012 1870.04

Priv. Ltr. Rul. 2009-44-002 3760.02, 3760.04, 3760.06

Priv. Ltr. Rul. 201205001 1860.01, 2150.03

Priv. Ltr. Rul. 2013-10-002 4110.01, 4110.02, 4110.03, 4110.05, 4110.07, 4120.06, 4120.08, 4130.02, 4130.04, 4130.06, 4130.07, 4140.04, 4150.01, 4180.07

Priv. Ltr. Rul. 2013-49-001 4030.02, 4050.01

Priv. Ltr. Rul. 2014-10-001 4110.01, 4150.01

Priv. Ltr. Rul. 2014-26-014 4110.01, 4150.01

Priv. Ltr. Rul. 2015-50-005 4110.01, 4110.05, 4110.06, 4110.08, 4120.08, 4140.05, 4150.01, 4180.08, 4190.08

Priv. Ltr. Rul. 2020-06-002 4110.01, 4110.05, 4110.08, 4120.08, 4130.03, 4140.05, 4150.01

Priv. Ltr. Rul. 2020-17-018 4110.01, 4110.02, 4110.05, 4110.06, 4110.09, 4140.05, 4150.01, 4150.04

Priv. Ltr. Rul. 2020-22-002 4040.04, 4050.01

Rev. Proc. 2011-3 1810.03

Rev. Proc. 2020-3 4150.02

Rev. Proc. 2021-3 4120.07, 4140.06, 4150.01, 4150.02, 4150.04

Rev. Proc. 2025-32 2330.02, 2330.06, 4201.04, 4230.01, 4380.05

Rev. Proc. 2026-3 1801.04, 1810.04, 1820.01, 1850.03, 1870.05, 1890.03, 4120.07, 4140.06, 4150.01, 4150.02, 4150.04, 4180.05

Rev. Proc. 96-15 3460.08

Rev. Rul. 2003-7 3170.05

Rev. Rul. 2004-64 350.06, 1850.03, 3760.04, 3760.06, 4060.01, 4060.02, 4060.06

Rev. Rul. 2004-86 3380.06

Rev. Rul. 2008-22 4020.13, 4030.03, 4030.04, 4050.04, 4070.08, 4090.01, 4290.04, 4650.03, 4650.07

Rev. Rul. 2011-28 4030.04, 4070.08

Rev. Rul. 2019-24 3570.03

Rev. Rul. 2023-14 3570.02

Rev. Rul. 2023-2 4050.07, 4070.05, 4070.06, 4180.08, 4340.07

Rev. Rul. 66-167 4460.06

Rev. Rul. 67-370 4140.03

Rev. Rul. 73-142 1660.03, 1680.04, 2170.03

Rev. Rul. 76-503 4140.03, 4140.06, 4150.01

Rev. Rul. 77-158 4140.03, 4140.06, 4150.01

Rev. Rul. 77-182 1220.05, 4430.03

Rev. Rul. 77-402 4070.03

Rev. Rul. 79-353 1220.05, 4430.02, 4430.03

Rev. Rul. 81-100 4320.08

Rev. Rul. 81-51 1220.05, 4430.03

Rev. Rul. 84-139 4070.05

Rev. Rul. 85-13 4020.09, 4050.01, 4050.02

Rev. Rul. 95-58 350.04, 350.07, 1220.05, 1220.06, 1280.07, 1430.02, 4420.03, 4420.05, 4430.03, 4430.04, 4490.02, 4490.06, 4630.03, 4630.10, 4680.08

T.D. 9847 4180.02

T.D. 9884 4230.03

Named Legislation

Belize · Trusts (Amendment) Act 2023 260.05

Belize · Trusts Act, Cap. 202

generally 260.05, 540.10, 550.07, 560.05, 570.01, 970.06, 970.08, 990.05, 1110.04, 1150.07, 1170.04, 1170.06, 1210.04, 1330.01, 1410.01, 1440.01, 1450.03, 1450.05, 1460.02, 1460.04, 1470.05, 1480.05, 1501.03, 1510.01, 1510.02, 1510.03, 1510.04, 1540.01, 1540.02, 1540.03, 1690.02, 1690.06, 1980.02, 2070.02, 2110.11, 2280.03, 2580.04, 2760.05, 2870.06, 3030.08, 3160.05, 3680.02, 3980.04, 4570.04

s. 12(1) 3680.02

s. 15 2770.06

s. 15(1) 2760.05

s. 15(1)(a) 2790.07

s. 16(1) 1210.04, 1330.01

s. 16(2) 1290.06

s. 16(2)(a) 1220.01

s. 16(3) 1290.02

s. 16(4) 1350.01

s. 16(5) 2770.04

s. 20(3) 1290.02

s. 28(1) 2580.04

s. 31(1) 3160.05

s. 33(1) 3030.08

s. 4(1) 2070.02

s. 4(4) 1250.02, 2010.05

s. 47(1) 1690.02, 1980.02

s. 48 2680.06

s. 6(1) 2280.03

s. 7(2)(b)(i) 2180.04

s. 7(6)(a) 3980.02

British Virgin Islands · Virgin Islands Special Trusts Act 2003

generally 2760.07, 3101.01, 3150.01, 3201.02, 3280.07

s. 11(1) 3180.06

s. 7 3180.03

s. 8(8) 3180.05

s. 9(3) 3180.02

Cayman Islands · Private Trust Companies Regulations (2020 Revision)

generally 2870.02, 2870.07

s. 4(2) 2870.03

s. 4B(b) 2860.07

Cayman Islands · Trusts (Amendment) (Immediate Effect and Reserved Powers) Law, 1998 1110.08

Cayman Islands · Trusts Act (2020 Revision) 1110.08, 2760.02, 3160.02

Cook Islands · International Trusts Act 1984

generally 180.02, 260.03, 260.08, 340.06, 1110.03, 1330.03, 1440.06, 1460.02, 1480.02, 1501.03, 1510.01, 1510.02, 1510.04, 1520.01, 1520.02, 1520.03, 1520.04, 1520.05, 1520.06, 1550.01, 1560.05, 1690.04, 2070.04, 2280.01, 2280.04, 2760.06, 3680.04, 3980.02, 4570.04

s. 12(2) 2280.04, 2760.06

s. 13C 1290.02

s. 13G(4) 2070.04

s. 20(3) 1210.04, 1290.02, 1330.03

s. 20(4) 1330.05, 1370.04

s. 23(1) 2580.06

s. 6(1) 2280.04

s. 6(2) 2280.04

s. 6(3) 2280.04

s. 7(1) 2280.04

s. 8 2280.04

s. 9 2280.04

Cook Islands · International Trusts Amendment Acts 1989, 1991, 1995–96, 2004 1110.03, 1501.03, 1520.01, 1520.02, 1520.03, 1520.04, 1520.07

European Union · Directive (EU) 2015/849 (Fourth Anti-Money Laundering Directive) 3480.03

European Union · Directive (EU) 2018/843 (Fifth Anti-Money Laundering Directive)

art. 1(1)(c) 3480.03

art. 2 3480.03

generally 3480.03, 3480.06

Guernsey · Trusts (Guernsey) Law 2007 550.02, 550.04

International Conventions · Hague Convention on the Law Applicable to Trusts and on Their Recognition (1985)

art. 2 250.03

generally 201.01, 230.06, 430.02

Jersey · Trusts (Jersey) Law 1984

art. 11 2760.07

art. 11(2)(a)(iv) 2760.03

art. 12 2770.06

art. 13(1) 1170.04, 2770.04

art. 13(2) 2770.03

art. 14(3) 2770.07

art. 29(1) 2580.03

art. 30(10) 3060.03, 3060.04

art. 47B 2180.04

art. 47B(2) 2180.03, 2180.05

art. 47D 2180.02

art. 9(1)(f) 3980.02

art. 9(4) 4570.04, 4590.03

art. 9A 1110.07

art. 9A(2)(c) 3060.02, 3160.03, 3180.03

art. 9A(2)(e) 1330.04

art. 9A(3A) 1350.01

generally 550.04, 1110.07, 1330.04, 1440.02, 2180.02, 2760.03, 3060.03, 3160.03

Marshall Islands · Decentralized Autonomous Organization Act 2022 3580.08

Marshall Islands · Limited Liability Company Act (52 MIRC Part IV) 3580.08

St. Kitts and Nevis · Nevis International Exempt Trust (Fees) (Amendment) Regulations 1530.02

St. Kitts and Nevis · Nevis International Exempt Trust Ordinance, Cap. 7.03(N)

generally 260.04, 550.08, 970.07, 970.08, 990.05, 1110.06, 1150.07, 1170.06, 1290.05, 1330.02, 1410.01, 1440.01, 1450.03, 1470.05, 1501.03, 1510.01, 1510.02, 1510.04, 1530.01, 1530.02, 1530.03, 1530.04, 1530.05, 1530.06, 1530.07, 1530.08, 1560.02, 1560.03, 1560.05, 1570.03, 1690.03, 1980.03, 2070.03, 2110.10, 2280.02, 2680.06, 2760.04, 2870.05, 3160.04, 3680.03, 3940.03, 4570.04

s. 10(1) 1210.04, 1240.01, 1330.02

s. 10(2)(a) 1210.04

s. 10(3)(c) 3160.04

s. 10(8) 1330.05

s. 16 1290.03, 1690.03

s. 2 2870.05, 2870.07, 3940.03

s. 24(1) 1980.03, 2680.06

s. 24(1)(b) 2180.04

s. 25(1)(a) 2180.04

s. 38(1) 2070.06

s. 39 2110.11

s. 39(1) 2110.10, 2190.01

s. 39(2) 2190.02

s. 39(3) 2120.05

s. 39(5) 2150.03

s. 4(3) 2070.03

s. 4(4) 1250.02, 2010.05

s. 43(3) 2070.08

s. 5(1) 2280.02

s. 54 3980.02

s. 6(1) 3680.03

s. 63(1) 2580.05

s. 8 2760.07, 2770.06

s. 8(1) 2760.04

s. 8(1)(a) 2790.07

s. 9(4) 1290.05

St. Kitts and Nevis · Nevis Trust and Corporate Service Providers Ordinance

generally 2870.05

s. 2 2870.05

United Kingdom (England and Wales) · Matrimonial Causes Act 1973 3980.01

United Kingdom (England and Wales) · Trustee Act 1925 970.01, 3610.02, 3680.01

United Kingdom (England and Wales) · Trustee Act 2000

generally 920.04, 930.03, 930.04, 970.01, 970.02, 970.05, 970.08, 3040.04

s. 7 990.05

United Kingdom (England and Wales) · Variation of Trusts Act 1958 1690.01, 1980.01, 2680.06

United States: Federal Acts by Popular Name · Anti-Money Laundering Act of 2020 3480.04

United States: Federal Acts by Popular Name · Bank Secrecy Act 3480.04

United States: Federal Acts by Popular Name · Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 3780.01

United States: Federal Acts by Popular Name · Corporate Transparency Act, 31 U.S.C. § 5336 3090.04

United States: Federal Acts by Popular Name · Electronic Signatures in Global and National Commerce Act, 15 U.S.C. §§ 7001–7031 620.01, B50.02, C60.02

United States: Federal Acts by Popular Name · Employee Retirement Income Security Act of 1974 (ERISA) 910.04, 2440.04, 3670.05, 3970.07

United States: Federal Acts by Popular Name · Federal Arbitration Act 4520.01, 4520.02, 4520.03, 4540.02, 4540.06, 4590.03

United States: Federal Acts by Popular Name · Foreign Account Tax Compliance Act (FATCA) 4380.07

United States: Federal Acts by Popular Name · Holocaust Expropriated Art Recovery Act of 2016 (HEAR Act) 3401.01, 3450.05, 3450.06, 3450.07

United States: Federal Acts by Popular Name · Investment Advisers Act of 1940 2820.04, 2860.01, 2860.02, 2860.07, 2880.06, 2890.08, 2901.01, 2960.05, 2970.03

United States: Federal Acts by Popular Name · Securities Exchange Act of 1934 3420.05

United States: Federal Acts by Popular Name · Small Business Job Protection Act of 1996 4310.01, 4350.01

United States: Federal Acts by Popular Name · Stored Communications Act, 18 U.S.C. §§ 2701–2713 3530.01, 3530.07

United States: Federal Acts by Popular Name · Tax Cuts and Jobs Act, Pub. L. No. 115-97 (2017) 2980.02, 3970.03, 4180.06

United States: Federal Acts by Popular Name · Tax Reform Act of 1986, Pub. L. No. 99-514 2380.03

Internal Revenue Code

§ 671 4001.01, 4010.01, C50.06

§ 1014 2260.04, 2380.07, 3110.06

§ 2036 1180.04, 2660.05

§ 2038 2660.05

§ 2515 2310.04

§ 2601 2260.06, 2301.03

§ 2604 2390.01

§ 6321 3670.01

§ 6672 3670.01

§ 7872 3870.03

§ 1(h)(4)(A)(i) 3440.02

§ 1001(e)(1) 1680.06, 1970.06

§ 1014(a) 3460.08

§ 1014(a)(1) 3440.06

§ 1014(b)(6) 4180.08, 4280.03

§ 1031(a)(1) 3380.06, 3440.05

§ 1031(a)(3) 3380.06

§ 1041(a) 3970.06

§ 1042(a) 3280.06

§ 1092(a)(1) 3170.04

§ 1202(b)(1) 4180.04

§ 1202(b)(1)(B) 4180.04

§ 1259(a)(1) 3170.03

§ 1274(d)(1)(A) 4050.04

§ 1361(b)(1)(B) 3230.07, 3240.01

§ 1361(b)(1)(D) 3270.04

§ 1361(c)(1)(A)(ii) 3240.02

§ 1361(c)(2) 3020.05

§ 1361(c)(2)(A)(i) 3020.04, 3240.03

§ 1361(c)(2)(A)(ii) 3240.04

§ 1361(c)(2)(A)(iii) 3020.05

§ 1361(c)(2)(A)(iv) 3230.04

§ 1361(c)(4) 3230.02

§ 1361(d)(2)(B)(ii) 3240.05

§ 1361(d)(3)(A) 3240.05

§ 1361(e)(1)(A) 3240.07

§ 1400Z-2(a)(1) 3380.07

§ 1400Z-2(b) 3380.07

§ 164(b)(6) 4180.06

§ 164(b)(7)(B) 4180.06

§ 170(e)(1)(B)(i) 3460.08

§ 170(e)(1)(B)(i)(I) 3460.05

§ 170(f)(11)(A) 3460.06

§ 170(f)(11)(C) 3460.08

§ 170(o) 3460.08

§ 170(o)(1)(A) 3460.07

§ 2001(b) 4230.03

§ 2010(c)(2) 2330.03, 4230.01

§ 2010(c)(2)(B) 4230.06

§ 2010(c)(3) 4180.09

§ 2010(c)(3)(A) 2330.02, 4201.04

§ 2036(a) 350.02, 3080.01, 4210.05

§ 2036(a)(1) 3760.04, 4260.02

§ 2036(a)(2) 870.05, 1220.05, 1230.06, 1280.07, 2850.01

§ 2036(b) 4030.05

§ 2036(b)(1) 3230.05

§ 2038(a)(1) 350.03

§ 2041(a)(2) 1260.05, 1280.06, 1860.03, 2380.05, 2480.05, 2920.05, 4140.01

§ 2041(a)(3) 2260.03

§ 2041(b)(1) 2940.04, 4280.08

§ 2041(b)(1)(A) 870.06, 1860.05, 2450.05, 3870.05, 3890.01, 4210.06, 4420.02, 4640.03, 4640.08, C10.02

§ 2041(b)(2) 4040.05, 4280.08

§ 2055(e)(3)(A) 2170.05

§ 2055(e)(3)(C)(i) 2170.06

§ 2056(b)(7)(B)(ii) 2440.05

§ 2102(b)(1) 4380.05

§ 2104(a) 4380.05

§ 2501(a)(2) 4380.04, 4380.06

§ 2503(b) C40.05

§ 2511(a) 1680.03, 1970.02, 4130.01, 4250.02

§ 2513(a)(1) 4220.01, 4220.02

§ 2514(b) 1850.06

§ 2514(c)(3)(A) 4140.02

§ 2523(a) 3970.06, 4210.02

§ 2523(b)(1) 4201.03

§ 2523(f)(2) 4280.04

§ 2523(f)(5)(A) 4280.05

§ 2603(a)(1) 2310.06

§ 2603(a)(2) 2390.04

§ 2611(a) 2310.01

§ 2611(b)(1) 2310.05

§ 2612(a)(1) 2380.07

§ 2612(b) 1870.07

§ 2613(a) 2310.02

§ 2631(a) 2330.01

§ 2631(b) 2330.04

§ 2632(a)(1) 2340.02

§ 2632(b)(1) 2340.03

§ 2632(c) 2340.08

§ 2632(c)(1) 2340.04

§ 2632(c)(5)(A) 2340.05

§ 2632(d)(1) 2340.06

§ 2632(e) 2340.07

§ 2641(a) 2310.03

§ 2642(a) 1870.01

§ 2642(a)(1) 2350.01

§ 2642(a)(3)(A) 2150.05, 2360.03

§ 2642(a)(3)(B)(ii) 2120.02, 2360.03

§ 2642(b)(1)(A) 2370.02, 2370.06

§ 2642(c)(1) 2350.06

§ 2642(c)(2) 2370.04

§ 2642(d) 2350.03

§ 2642(d)(1) 2350.03

§ 2642(f) 4280.06

§ 2642(f)(1) 2350.04

§ 2642(f)(2) 2350.04

§ 2642(g)(1) 2340.08

§ 2642(g)(1)(B) 2360.06

§ 2651(b)(1) 2320.02

§ 2651(d) 2320.03

§ 2651(e)(1) 2320.04

§ 2651(e)(2) 2320.04

§ 2652(a)(1) 1870.06, 2320.05

§ 2653(a) 2320.06

§ 2654(a)(1) 2310.06

§ 2654(a)(2) 2380.06

§ 2654(b) 2360.02

§ 2654(d) 2350.07

§ 2702(a)(2) 3270.03

§ 2702(a)(3)(A)(ii) 3350.01

§ 2702(b) 4050.06

§ 2703(a) 3250.04

§ 303(a) 3260.06

§ 408(m)(2) 3440.01

§ 408(m)(3) 3440.04

§ 6039F 4350.04

§ 6045(g)(3)(D) 3580.01

§ 6048(a)(1) 4370.01

§ 6048(b)(2)(B) 4370.02

§ 6048(d)(2) 4370.03

§ 6050I(a) 3440.08

§ 6110(k)(3) 1810.05, 1850.03, 4050.01, 4110.01, 4150.04, 4240.03

§ 6166(a)(1) 3260.02

§ 6166(g)(1)(A) 3260.04

§ 641(a) 2790.01, 2790.02

§ 641(b) 2790.03, 4180.01, 4301.02, 4360.01

§ 641(c)(1) 3240.08

§ 642(c) 3460.05

§ 642(c)(1) 2790.02

§ 642(h) 1820.05

§ 643(a) 3070.06

§ 643(a)(6)(A) 4360.02

§ 643(b) 3070.04

§ 643(e)(1) 1820.03

§ 643(i)(1) 4360.06

§ 6501(c)(8)(A) 4370.08

§ 6601(j)(1) 3260.03

§ 661(a) 2790.02

§ 661(a)(2) 1820.01

§ 663(c) 1820.05, 2150.04

§ 664(c)(1) 3170.07

§ 665(c) 4380.03

§ 665(c)(2)(A) 4390.04

§ 666(a) 4360.03, 4360.07

§ 667(b)(1) 4360.04

§ 6677(a) 4370.04

§ 6677(e) 4370.05

§ 67(e)(1) 2980.02, 3440.07

§ 67(h) 2980.02

§ 672(a) 870.02, 1280.02, 3760.06, 4010.03

§ 672(b) 4010.04, 4120.02

§ 672(c) 350.04, 1180.03, 1220.03, 1290.06, 1380.05, 1380.07, 1410.08, 1430.02, 1490.01, 1590.01, 2840.02, 2850.06, 3740.03, 4060.03, 4420.03

§ 672(c)(2) 1220.06

§ 672(d) 4010.06

§ 672(e)(1) 3970.04, 4010.05

§ 672(e)(1)(B) 4270.04

§ 672(f)(1) 4010.07, 4350.01

§ 672(f)(2)(A) 1840.04, 4350.02, 4380.02

§ 672(f)(2)(A)(i) 1840.04, 4350.07

§ 672(f)(5) 4350.05

§ 673(a) 2790.04, 2790.07, 4020.01

§ 674(a) 1180.04, 1240.03, 1280.03, 1280.07, 4020.02

§ 674(b)(1) 4020.03

§ 674(b)(3) 4020.04

§ 674(b)(5) 1280.04, 4120.04

§ 674(c) 2850.06, 4020.05

§ 674(d) 4020.06

§ 675(1) 4020.08

§ 675(2) 4090.02

§ 675(3) 4020.09

§ 675(4) 1320.01, 1380.05, 4020.10

§ 675(4)(A) 2840.04

§ 675(4)(C) 4030.01, B10.05

§ 676(a) 350.05, 4020.11

§ 677(a) 2790.04, 4020.12, 4280.09

§ 677(a)(1) 3760.06, 3970.04, 4210.03

§ 677(b) 4020.13

§ 678(a) 4040.01

§ 678(a)(1) 1280.05

§ 678(b) 4040.02

§ 678(c) 4040.03

§ 679(a)(1) 4340.02

§ 679(a)(4)(A) 4340.08

§ 679(a)(5) 2080.05, 4330.08

§ 679(b) 4340.05

§ 679(c)(1) 4340.03

§ 679(c)(5) 4340.04

§ 679(c)(6) 4340.04

§ 684(a) 1880.05, 2080.05, 4301.02, 4340.06

§ 684(c) 1880.04, 4330.08, 4390.01

§ 702(a) 3070.06

§ 721(a) 3170.06

§ 7426(a)(1) 3670.01

§ 7701(a)(30) 4301.05

§ 7701(a)(30)(E) 1580.01, 1880.03, 2870.07, 4301.01, 4310.01, 4390.03

§ 897(a)(1) 3380.03

United States Code

Title 11

§ 303(b) 3780.02

§ 541(a)(1) 3670.05

§ 541(a)(5)(A) 3670.05

§ 548(e)(1) 3770.02, 3780.01

Title 12

§ 1701j-3(d) 3330.02

Title 15

§ 7001(c) B50.02, C60.02

§ 80b-2(a)(11) 2860.02

§ 80b-2(a)(11)(G) 2970.03

§ 80b-2(a)(2)(C) 2820.04

§ 80b-3a(b)(1)(B) 2970.11

Title 18

§ 3613(a) 3670.03

Title 22

§ 2459(a) 3470.04

Title 26

§ 2036 2660.05

§ 2038 2660.05

§ 6321 3670.01

§ 6672 3670.01

§ 672(c) 3740.03, 4060.03

§ 672(f)(2)(A) 1840.04

§ 7426(a)(1) 3670.01

Title 28

§ 1334(a) 3770.04

§ 2461(a) 4370.05

Title 29

§ 1056(d)(3)(A) 3970.07

§ 1103(a)(2) 910.04

Title 31

§ 5312 3480.04

§ 5312(a)(2) 3480.04

Title 42

§ 1396p(d)(2)(A) 2480.03

§ 1396p(d)(4) 1780.05

§ 1396p(d)(4)(A) 640.07, 1640.06, 1740.07, 2480.04, B20.02

§ 1396p(d)(4)(C) 1740.07, C30.03

§ 9601(35)(B)(i) 3370.06

§ 9607(a)(1) 3370.01

§ 9607(n)(1) 3370.02

§ 9607(n)(4)(E) 3370.06

§ 9607(n)(5) 3301.05

Title 7

§ 2(c)(2)(D)(i)(II) 3420.05

Title 9

§ 1 4540.06

§ 2 4520.01, 4540.02

Treasury Regulations

Treas. Reg. § 1.1001-1(a) 1830.01, 2150.02

Treas. Reg. § 1.1001-1(h) 1890.03

Treas. Reg. § 1.1001-1(h)(1) 1830.04, 2101.05, 2150.02, 2150.10, 2190.02

Treas. Reg. § 1.1001-2(c) 1830.06, 1840.03, 4050.01, 4070.03

Treas. Reg. § 1.1361-1(j)(6)(iii)(A) 3240.05

Treas. Reg. § 1.1361-1(j)(8) 3240.06

Treas. Reg. § 1.1361-1(m) 3240.07

Treas. Reg. § 1.1361-1(m)(2)(iii) 3240.07

Treas. Reg. § 1.1361-1(m)(2)(iv) 3240.04

Treas. Reg. § 1.1471-1(b)(94) 4380.07

Treas. Reg. § 1.1471-5(e)(4)(i)(B) 4380.07

Treas. Reg. § 1.6045-1(q) 3580.01

Treas. Reg. § 1.6048-6(c) 4370.03

Treas. Reg. § 1.643(f)-1(a) 4180.02

Treas. Reg. § 1.661(a)-2(f) 1820.03

Treas. Reg. § 1.671-2(e) C50.06

Treas. Reg. § 1.671-2(e)(1) 4250.02, 4280.01

Treas. Reg. § 1.671-2(e)(5) 1820.04, 1840.01, 1880.02, 1890.03

Treas. Reg. § 1.672(f)-1(a)(1) 4350.01

Treas. Reg. § 1.672(f)-1(b) 4350.03

Treas. Reg. § 1.674(d)-2(a) 4420.04

Treas. Reg. § 1.675-1(b)(4) 4030.02

Treas. Reg. § 1.677(a)-1(b)(2) 3970.04

Treas. Reg. § 1.677(a)-1(d) 4101.04, 4120.05

Treas. Reg. § 1.679-2(a)(4) 4340.04

Treas. Reg. § 1.679-5(b)(1) 4340.08

Treas. Reg. § 1.684-1(a) 4340.06

Treas. Reg. § 1.684-2(e) 4390.04

Treas. Reg. § 1.684-2(e)(1) 2080.05, 4340.07

Treas. Reg. § 1.684-3(a) 2080.05

Treas. Reg. § 1.684-4(a) 2080.05, 2080.06, 4330.08, 4390.01, 4390.04

Treas. Reg. § 1.684-4(c) 4330.04

Treas. Reg. § 20.2010-1(c) 4230.03

Treas. Reg. § 20.2010-1(c)(3) 4230.04

Treas. Reg. § 20.2010-1(c)(3)(i)(A) 4230.04

Treas. Reg. § 20.2010-1(f)(2) 4230.03

Treas. Reg. § 20.2031-6(a) 3460.01, 3460.08

Treas. Reg. § 20.2031-6(b) 3460.08

Treas. Reg. § 20.2036-1(b)(2) 4210.05, 4260.02

Treas. Reg. § 20.2038-1(a)(2) 1680.02, 1970.03

Treas. Reg. § 20.2041-1(b)(1) 2840.04, 4420.05

Treas. Reg. § 20.2041-1(c)(1) 2940.04, 4210.06, 4280.08, 4420.02

Treas. Reg. § 20.2041-1(c)(2) 2450.05, 3870.05

Treas. Reg. § 25.2511-1(a) 1680.03, 1970.02

Treas. Reg. § 25.2511-1(c) 1890.03

Treas. Reg. § 25.2511-1(c)(1) 1850.02

Treas. Reg. § 25.2511-1(e) 1850.03

Treas. Reg. § 25.2511-1(g)(1) 1850.01, 2850.05

Treas. Reg. § 25.2511-1(g)(2) 1850.05, 1860.05

Treas. Reg. § 25.2511-2(b) 3760.02, 3760.03, 4130.01, 4130.05, 4210.02

Treas. Reg. § 25.2511-2(c) 2850.01

Treas. Reg. § 25.2511-2(e) 4101.05, 4130.02

Treas. Reg. § 25.2511-2(f) 4130.08, 4130.09

Treas. Reg. § 25.2513-1(b) 4220.01

Treas. Reg. § 25.2513-1(b)(4) 4220.02, 4220.03, 4220.05

Treas. Reg. § 25.2514-3(b)(2) 4130.02

Treas. Reg. § 25.2523(f)-1(f) 4280.05

Treas. Reg. § 25.2702-5(b)(1) 3350.02

Treas. Reg. § 25.2702-5(c) 3301.05

Treas. Reg. § 25.2702-5(c)(2)(iii) 3350.07

Treas. Reg. § 25.2703-1(b)(2) 3250.04

Treas. Reg. § 25.2703-1(c)(1) 3250.05, 3250.07

Treas. Reg. § 26.2601-1(b)(1) 1870.01, 2390.05

Treas. Reg. § 26.2601-1(b)(1)(i) 1680.05, 1970.05, 2380.01, 2380.03

Treas. Reg. § 26.2601-1(b)(1)(iv)(A) 2380.02

Treas. Reg. § 26.2601-1(b)(4) 2150.08, 4650.07

Treas. Reg. § 26.2601-1(b)(4)(i) 1801.03, 1870.02

Treas. Reg. § 26.2601-1(b)(4)(i)(A) 1810.05, 1890.03, 2380.04

Treas. Reg. § 26.2601-1(b)(4)(i)(A)(1)(i) 1710.06, 1720.01

Treas. Reg. § 26.2601-1(b)(4)(i)(C) 2170.07

Treas. Reg. § 26.2601-1(b)(4)(i)(D) 1970.06, 2130.06

Treas. Reg. § 26.2601-1(b)(4)(i)(E) 2010.03, 2080.08

Treas. Reg. § 26.2611-1 2320.05

Treas. Reg. § 26.2632-1(b)(2)(i) 2340.04

Treas. Reg. § 26.2632-1(c) 2390.05

Treas. Reg. § 26.2632-1(c)(1)(ii) 2350.04

Treas. Reg. § 26.2632-1(c)(1)(iii) 2350.04

Treas. Reg. § 26.2632-1(c)(2)(ii)(B) 4280.08

Treas. Reg. § 26.2632-1(c)(2)(ii)(C) 4280.06

Treas. Reg. § 26.2642-6 1870.07

Treas. Reg. § 26.2642-6(d) 2120.06, 2150.06, 2190.03

Treas. Reg. § 26.2642-6(d)(4) 2140.03

Treas. Reg. § 26.2642-6(d)(5)(ii) 2120.03

Treas. Reg. § 26.2642-6(d)(7)(ii) 2150.07, 2150.10

Treas. Reg. § 26.2642-6(e)(1) 2150.10

Treas. Reg. § 26.2642-6(f)(1) 2150.08

Treas. Reg. § 26.2642-6(g)(1) 2150.08

Treas. Reg. § 26.2651-1 2390.05

Treas. Reg. § 26.2651-1(a)(2)(i) 2320.04

Treas. Reg. § 26.2651-1(a)(3) 2320.04

Treas. Reg. § 26.2652-2 2390.05

Treas. Reg. § 26.2652-2(a) 2320.07

Treas. Reg. § 26.2654-1(a)(1)(i) 2150.04, 2150.09

Treas. Reg. § 26.2654-1(b) 2190.03

Treas. Reg. § 26.2654-1(b)(1)(ii)(B) 2170.08

Treas. Reg. § 301.6501(c)-1(f) 4050.07

Treas. Reg. § 301.7701-3 3020.05, 3090.01

Treas. Reg. § 301.7701-3(b)(1) 3090.02

Treas. Reg. § 301.7701-3(b)(2)(i) 3090.03

Treas. Reg. § 301.7701-4(a) 2790.01

Treas. Reg. § 301.7701-4(b) 2790.01

Treas. Reg. § 301.7701-7 1280.07, 1890.03, 2090.06

Treas. Reg. § 301.7701-7(a) 4301.01

Treas. Reg. § 301.7701-7(a)(1) 1250.05, 1580.01, 2070.05, 2870.07, 4301.05

Treas. Reg. § 301.7701-7(a)(1)(ii) 4320.01

Treas. Reg. § 301.7701-7(a)(2) 1580.01, 2080.03, 4310.02

Treas. Reg. § 301.7701-7(a)(3) 4301.02, 4301.05, 4360.01

Treas. Reg. § 301.7701-7(c)(1) 4310.03

Treas. Reg. § 301.7701-7(c)(3)(i) 4310.04

Treas. Reg. § 301.7701-7(c)(4)(i)(A) 4310.05

Treas. Reg. § 301.7701-7(c)(4)(ii) 1580.04, 1880.03, 1880.05, 4330.05, 4330.07

Treas. Reg. § 301.7701-7(c)(5) 4310.06

Treas. Reg. § 301.7701-7(d)(1)(ii) 1580.02, 4320.02

Treas. Reg. § 301.7701-7(d)(1)(ii)(A) 4320.05

Treas. Reg. § 301.7701-7(d)(1)(ii)(H) 1250.06

Treas. Reg. § 301.7701-7(d)(1)(ii)(I) 1580.05, 2080.08

Treas. Reg. § 301.7701-7(d)(1)(ii)(J) 4320.05, 4320.08

Treas. Reg. § 301.7701-7(d)(1)(iii) 4320.03, 4380.04

Treas. Reg. § 301.7701-7(d)(1)(iv) 4320.08

Treas. Reg. § 301.7701-7(d)(1)(v) 4320.04

Treas. Reg. § 301.7701-7(d)(2) 1880.04, 4390.04

Treas. Reg. § 301.7701-7(d)(2)(i) 1580.05, 2080.04, 4330.01, 4330.02

Treas. Reg. § 301.7701-7(d)(2)(ii) 4330.03

Treas. Reg. § 301.7701-7(d)(2)(iii) 4330.02

Treas. Reg. § 301.7701-7(d)(3) 4330.06

Treas. Reg. § 301.7701-7(d)(4) 4320.06, 4320.07, 4350.06

Treas. Reg. § 301.7701-7(e)(1) 4310.01

Treas. Reg. § 301.9100-3(a) 2340.08

Public Laws

Pub. L. No. 104-188 4310.01

Pub. L. No. 107-16 2150.05

Pub. L. No. 109-8 3780.01

Pub. L. No. 111-203 2970.03, 2970.10

Pub. L. No. 113-295 2390.01

Pub. L. No. 114-308 3450.05

Pub. L. No. 115-97 2330.02, 2980.02, 3380.06, 3970.03

Pub. L. No. 116-283 3480.04

Pub. L. No. 119-21 2330.02, 2980.02, 3380.07, 4180.04, 4180.06, 4180.09, 4201.04, 4230.01

Pub. L. No. 119-5 3580.01

Pub. L. No. 119-82 3450.06

Pub. L. No. 99-514 2380.03

Code of Federal Regulations

Title 12

§ 191.5(b)(1)(vi) 3330.02

Title 17

§ 275.202(a)(11)(G)-1 2990.04

§ 275.202(a)(11)(G)-1(a) 2970.04

§ 275.202(a)(11)(G)-1(b) 2860.03

§ 275.202(a)(11)(G)-1(b)(2) 2860.04

§ 275.202(a)(11)(G)-1(b)(3) 2860.05

§ 275.202(a)(11)(G)-1(c) 2970.10

§ 275.202(a)(11)(G)-1(d)(4) 2970.08

§ 275.202(a)(11)(G)-1(d)(4)(ii) 2970.08

Title 31

§ 1010.380(d)(4)(i) 3090.04

§ 1031.320 3380.08