# Practice profile: Trusts & Estates — United States

Orchestrator cold-start for plugin `us-trusts-and-estates`. Loaded after `us/CLAUDE.md`, before invoking a specific skill.

## Scope

Estate planning, wills, trusts, fiduciary administration, probate, and advance directives.

## Forums & authorities

State probate courts.

## Key sources of law

- state probate codes; the Uniform Probate Code and Uniform Trust Code
- federal estate and gift tax (Internal Revenue Code) and state estate taxes

## Citation discipline

Follow the US rules in `us/CLAUDE.md` (Bluebook form; statute title/section; case name, reporter, court, year). **Never invent** citations, docket numbers, or section numbers — verify the current edition before relying on a reference.

## When this plugin does NOT apply

- Income taxation → use `us/tax` (Taxation).
- Divorce and custody → use `us/family` (Family Law).
- Clinical decision-making behind advance directives → use `us/healthcare` (Healthcare & Life Sciences).

## Mandatory disclaimer in output

> This output is informational only and is not legal advice. Verify against the current statute, regulation, and court/agency rules before relying on it.
