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Exhibit 8.1

 

        Wachtell, Lipton, Rosen & Katz       

MARTIN LIPTON

HERBERT M. WACHTELL

BERNARD W. NUSSBAUM

LAWRENCE B. PEDOWITZ

PAUL VIZCARRONDO, JR.

PETER C. HEIN

HAROLD S. NOVIKOFF

KENNETH B. FORREST

MEYER G. KOPLOW

THEODORE N. MIRVIS

EDWARD D. HERLIHY

DANIEL A. NEFF

ERIC M. ROTH

ANDREW R.  BROWNSTEIN

MICHAEL H. BYOWITZ

PAUL K. ROWE

MARC WOLINSKY

DAVID GRUENSTEIN

STEPHEN G. GELLMAN

STEVEN A. ROSENBLUM

    

STEPHANIE J. SELIGMAN

JOHN F. SAVARESE

SCOTT K. CHARLES

DAVID S. NEILL

JODI J. SCHWARTZ

ADAM O. EMMERICH

GEORGE T. CONWAY III

RALPH M. LEVENE

RICHARD G. MASON

MICHAEL J. SEGAL

DAVID M. SILK

ROBIN PANOVKA

DAVID A. KATZ

ILENE KNABLE GOTTS

DAVID M. MURPHY

JEFFREY M. WINTNER

TREVOR S. NORWITZ

BEN M. GERMANA

ANDREW J. NUSSBAUM

RACHELLE SILVERBERG

  

51 WEST 52ND STREET

NEW YORK, N.Y. 10019-6150

TELEPHONE: (212) 403-1000

FACSIMILE: (212) 403-2000

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GEORGE A. KATZ (1965-1989)

JAMES H. FOGELSON (1967-1991)

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OF COUNSEL

 

DAVID C. BRYAN

STEVEN A. COHEN

DEBORAH L. PAUL

DAVID C. KARP

RICHARD K. KIM

JOSHUA R. CAMMAKER

MARK GORDON

JOSEPH D. LARSON

LAWRENCE S. MAKOW

JEANNEMARIE O’BRIEN

WAYNE M. CARLIN

STEPHEN R. DiPRIMA

NICHOLAS G. DEMMO

IGOR KIRMAN

JONATHAN M. MOSES

T. EIKO STANGE

DAVID A. SCHWARTZ

JOHN F. LYNCH

WILLIAM SAVITT

ERIC M. ROSOF

    

MARTIN J.E. ARMS

GREGORY E. OSTLING

DAVID B. ANDERS

ADAM J. SHAPIRO

NELSON O. FITTS

JEREMY L. GOLDSTEIN

JOSHUA M. HOLMES

DAVID E. SHAPIRO

DAMIAN G. DIDDEN

ANTE VUCIC

IAN BOCZKO

MATTHEW M. GUEST

DAVID E. KAHAN

DAVID K. LAM

BENJAMIN M. ROTH

JOSHUA A. FELTMAN

ELAINE P. GOLIN

EMIL A. KLEINHAUS

KARESSA L. CAIN

       

WILLIAM T. ALLEN

PETER C. CANELLOS

DAVID M. EINHORN

THEODORE GEWERTZ

RICHARD D. KATCHER

THEODORE A. LEVINE

DOUGLAS K. MAYER

ROBERT B. MAZUR

PHILIP MINDLIN

ROBERT M. MORGENTHAU

    

ERIC S. ROBINSON

PATRICIA A. ROBINSON*

LEONARD M. ROSEN

MICHAEL W. SCHWARTZ

ELLIOTT V. STEIN

WARREN R. STERN

PATRICIA A. VLAHAKIS

J. BRYAN WHITWORTH

AMY R. WOLF

      
       

* ADMITTED IN THE DISTRICT OF COLUMBIA

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COUNSEL

      
       

DAVID M. ADLERSTEIN

MICHELE J. ALEXANDER

LOUIS J. BARASH

DIANNA CHEN

ANDREW J.H. CHEUNG

PAMELA EHRENKRANZ

KATHRYN GETTLES-ATWA

    

PAULA N. GORDON

NANCY B. GREENBAUM

MAURA R. GROSSMAN

MARK A. KOENIG

J. AUSTIN LYONS

AMANDA N. PERSAUD

JEFFREY A. WATIKER

      

August 7, 2012

Trustmark Corporation

248 East Capitol Street

Jackson, Mississippi 39201

Ladies and Gentlemen:

Reference is made to the Registration Statement on Form S-4 (as amended or supplemented through the date hereof, the “Registration Statement”) of Trustmark Corporation, a Mississippi corporation (“Trustmark”), including the proxy statement/prospectus forming a part thereof, relating to the proposed merger of BancTrust Financial Group, Inc., an Alabama corporation, with and into Trustmark, with Trustmark as the surviving corporation.

We have participated in the preparation of the discussion set forth in the section entitled “MATERIAL U.S. FEDERAL INCOME TAX CONSEQUENCES OF THE MERGER” in the Registration Statement. In our opinion, such discussion of those consequences, insofar as it summarizes United States federal income tax law, and subject to the qualifications, exceptions, assumptions and limitations described therein, is accurate in all material respects.

We hereby consent to the filing of this opinion with the Securities and Exchange Commission as an exhibit to the Registration Statement, and to the references therein to us. In giving such consent, we do not thereby admit that we are in the category of persons whose consent is required under Section 7 of the Securities Act of 1933, as amended.

Very truly yours,

/s/ Wachtell, Lipton, Rosen & Katz