Sources & Methodology
Our approach to sourcing educational estate-planning content from authoritative, publicly available references.
Educational Notice: MyPrivateTrust.com provides educational information and document-preparation tools. It is not a law firm and does not provide legal advice. Laws vary by state. Consider consulting a licensed attorney for advice about your individual circumstances. Read full disclaimer.
We aim to turn "MyPrivateTrust says this" into "here is the rule, here is where it comes from, and here is how you can verify it." Where a legal statement rests on a specific authority, we cite it.
Primary source categories
- State statutes — the controlling trust, probate, and property code for each jurisdiction.
- State court websites — official judicial branch resources and local rules.
- IRS publications — federal estate, gift, and generation-skipping tax guidance.
- Federal statutes — the Internal Revenue Code and related federal law.
- State government agencies — official executive-branch and regulatory resources.
Verification & currency
Statutory citations are point-in-time references. Legislatures amend, renumber, and repeal codes regularly. We encourage readers to confirm the current text through the official source linked on each article and to consult a licensed attorney for advice about their circumstances.
Primary sources we rely on
Reviewed for educational accuracy
Last reviewed: September 30, 2026 · Next scheduled review: March 2027
This article is educational information and is not legal advice. Laws vary by jurisdiction. No attorney has reviewed this material unless a named, licensed attorney is credited above.
Sources & References
This article was prepared using publicly available legal and government sources. Laws change, and readers should verify current rules in their jurisdiction.