2013 State Death Tax Chart
Updated Through March 18, 2013
Prepared by Charles D. Fox, IV

Bases of State Income Taxation of Nongrantor Trusts
Updated Through March 2011
Courtesy of Wilmington Trust. Contributed by Richard W. Nenno

Comparison of the Domestic Asset Protection Statutes
Updated Through June 2012
Prepared by David G. Shaftel

Domestic Partnership Chart
Updated Through July 11, 2012
Edited by William P. LaPiana

List of States with Decanting Statutes Passed or Proposed
Updated Through March 1, 2013
Prepared by M. Patricia Culler

No Contest Clauses
Updated Through March 24, 2012
Prepared by T. Jack Challis and Howard M. Zaritzky

Non Judicial Transfer of Trust Situs Chart
Updated Through July 9, 2012
Prepared by Peter S. Gordon

The Rule Against Perpetuities: A Survey of State (and D.C.) Law
Updated Through March 2012
Prepared by Howard M. Zaritsky

Summary of States that Adopted the Uniform Trust Code and those States’ Treatment of Exception Creditors (Sections 503-504)
Updated Through March 2013
Prepared by Barry A. Nelson.

Summary of ACTEC Survey on Revocable Trusts
Updated Through February 2009
Prepared by Ira Bloom

ACTEC Survey on Revocable Trusts
Updated Through February 2009
Prepared by Ira Bloom

Tenancy by the Entireties
Updated Through May 2012
Prepared by Barry A. Nelson.

Trustee Exculpation with Respect to Life Insurance
Updated Through March 2013
Prepared by Trent S. Kiziah.

Uniform Prudent Investor Act and Modern Portfolio Trust Investment Statutes
Updated Through September 2012
Prepared by Trent S. Kiziah.

UTC Reporting Requirements: Default vs. Mandatory by Enacting Jurisdiction and State Law Variations
Updated Through March 2013
Prepared by Dana G. Fitzsimons Jr.

Virtual Representation Statutes Chart
Revised June 15, 2010
Prepared by Lyman W. Welch and Susan T. Bart