- Uniform Real Property Transfer on Death Act
- Uniform TOD Security Registration Act
- Uniform Transfers To Minors Act
- Uniform Trust Code
- Universalsukzession
- Universalvermächtnis
- Unwirksamkeit des Testaments
- Ursprungsdomizil (Domicile of Origin)
- US-Bundes-Nachlasssteuer (federal estate tax)
- US-Bundes-Nachlasssteuererklärung (federal estate tax return)
- US-Bundes-Schenkungsteuer (federal gift tax)
- USA