State Surveys

(formerly ACTEC Studies)

Bases of State Income Taxation of Nongrantor Trusts
Updated Through August 19, 2019
Courtesy of Wilmington Trust. Contributed by Richard W. Nenno

State Death Tax Chart
Updated Through August 2, 2019
Prepared by Charles D. Fox, IV

State Residency and Source Income Factors for Taxation of Irrevocable Non-Grantor Trusts
Updated Through June 7, 2019
Prepared by Edwin P. Morrow III

Overview of State Statutes Permitting Modification of Irrevocable Trusts
Updated Through May 7, 2019

Creditor Protection for Assets Subject to Presently Exercisable General Power of Appointment (including Crummey or Other Withdrawal Powers) Pre and Post Lapse
Updated Through April, 2018
Prepared by Edwin P. Morrow III

Summaries of State Decanting Statutes
Updated Through October 15, 2018
Compiled by Susan T. Bart

Virtual Representation Statutes Chart
Revised October 1, 2018
Updated by Susan T. Bart. Originally prepared by Lyman W. Welch and Susan T. Bart.

50 State Inherited IRA Chart
Published September 6, 2018
Prepared by Nancy S. Roush

Surviving Spouse’s Rights to Share in Deceased Spouse’s Estate
Published September 2018 (As of July 2018)
Prepared by Alex S. Tanouye, Esq.

List of States with Decanting Statutes Passed or Proposed
Updated Through August 20, 2018
Prepared by M. Patricia Culler

Fiduciary Remedy and Damages Survey
Published June 2018 (As of March 2018)
Prepared by Dom Campisi

State Survey of Asset Protection Techniques
Published April 2018
Compiled by Barry A. Nelson with assistance from Shelley Patterson
Authors by state are listed on final page of the report.

Comparison of the Domestic Asset Protection Statutes
Updated Through August 2017
Prepared by David G. Shaftel

Fee Statutes by State
Published February 2016
Prepared by Tami F. Conetta

Case Law Under the Uniform Trust Code (UTC) Through 2014
Published March 2016
Prepared by David M. English, in coordination with: Scot W. Boulton & Dana G. Fitzsimons Jr.

TC Reporting Requirements: Default vs. Mandatory by Enacting Jurisdiction and State Law Variations
Updated Through February 2016
Prepared by Dana G. Fitzsimons Jr.

Creditor Protection for 529 Savings Accounts
Updated Through September 14, 2015
Compiled by Susan T. Bart

Tenancy by the Entirety States and Qualified Spousal Trusts
Updated Through July 2015
Prepared by Robert K. Kirkland.

Survey on Equitable Distribution Statutes
Updated Through December 2013

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.

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.

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

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

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

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

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

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