# Ark. Code Ann. § 28-73-107: Governing law

> Arkansas · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_AR_T28_C73_S1_S28-73-107

## Section

- **Citation:** Ark. Code Ann. § 28-73-107
- **Heading:** Governing law
- **Jurisdiction:** Arkansas
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** AR Code / Title 28 / Chapter 73 / Subchapter 1 / Section 28-73-107

## Text

The meaning and effect of the terms of a trust are determined by: (1) the law of the jurisdiction designated in the terms unless the designation of that jurisdiction's law is contrary to a strong public policy of the jurisdiction having the most significant relationship to the matter at issue; or (2) in the absence of a controlling designation in the terms of the trust, the law of the jurisdiction having the most significant relationship to the matter at issue. Acts 2005, No. 1031, § 1.

The meaning and effect of the terms of a trust are determined by:

(1) the law of the jurisdiction designated in the terms unless the designation of that jurisdiction's law is contrary to a strong public policy of the jurisdiction having the most significant relationship to the matter at issue; or

(2) in the absence of a controlling designation in the terms of the trust, the law of the jurisdiction having the most significant relationship to the matter at issue.

Acts 2005, No. 1031, § 1.

## Nearby sections

- [Ark. Code Ann. § 28-73-101 Short title](https://www.frixlaw.com/law-library/statutes/STATE_AR_T28_C73_S1_S28-73-101.md)
- [Ark. Code Ann. § 28-73-102 Scope](https://www.frixlaw.com/law-library/statutes/STATE_AR_T28_C73_S1_S28-73-102.md)
- [Ark. Code Ann. § 28-73-103 Definitions](https://www.frixlaw.com/law-library/statutes/STATE_AR_T28_C73_S1_S28-73-103.md)
- [Ark. Code Ann. § 28-73-104 Knowledge](https://www.frixlaw.com/law-library/statutes/STATE_AR_T28_C73_S1_S28-73-104.md)
- [Ark. Code Ann. § 28-73-105 Default and mandatory rules](https://www.frixlaw.com/law-library/statutes/STATE_AR_T28_C73_S1_S28-73-105.md)
- [Ark. Code Ann. § 28-73-106 Common law of trusts - Principles of equity](https://www.frixlaw.com/law-library/statutes/STATE_AR_T28_C73_S1_S28-73-106.md)
- [Ark. Code Ann. § 28-73-107 Governing law](https://www.frixlaw.com/law-library/statutes/STATE_AR_T28_C73_S1_S28-73-107.md)
- [Ark. Code Ann. § 28-73-108 Principal place of administration](https://www.frixlaw.com/law-library/statutes/STATE_AR_T28_C73_S1_S28-73-108.md)
- [Ark. Code Ann. § 28-73-109 Methods and waiver of notice](https://www.frixlaw.com/law-library/statutes/STATE_AR_T28_C73_S1_S28-73-109.md)
- [Ark. Code Ann. § 28-73-110 Others treated as qualified beneficiaries](https://www.frixlaw.com/law-library/statutes/STATE_AR_T28_C73_S1_S28-73-110.md)
- [Ark. Code Ann. § 28-73-111 Nonjudicial settlement agreements](https://www.frixlaw.com/law-library/statutes/STATE_AR_T28_C73_S1_S28-73-111.md)
- [Ark. Code Ann. § 28-73-112 Rules of construction](https://www.frixlaw.com/law-library/statutes/STATE_AR_T28_C73_S1_S28-73-112.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_AR_T28_C73_S1_S28-73-107. Check the current official text before relying on it. Not legal advice.