diff --git a/core/state/reader.go b/core/state/reader.go
index f56a1bfae1..718a5322e4 100644
--- a/core/state/reader.go
+++ b/core/state/reader.go
@@ -23,6 +23,7 @@ import (
 
 	"github.com/ethereum/go-ethereum/common"
 	"github.com/ethereum/go-ethereum/common/lru"
+	"github.com/ethereum/go-ethereum/core/overlay"
 	"github.com/ethereum/go-ethereum/core/rawdb"
 	"github.com/ethereum/go-ethereum/core/types"
 	"github.com/ethereum/go-ethereum/crypto"
@@ -241,8 +242,19 @@ func newTrieReader(root common.Hash, db *triedb.Database, cache *utils.PointCach
 	if !db.IsVerkle() {
 		tr, err = trie.NewStateTrie(trie.StateTrieID(root), db)
 	} else {
-		// TODO @gballet determine the trie type (verkle or overlay) by transition state
 		tr, err = trie.NewVerkleTrie(root, db, cache)
+
+		// Based on the transition status, determine if the overlay
+		// tree needs to be created, or if a single, target tree is
+		// to be picked.
+		ts := overlay.LoadTransitionState(db.Disk(), root, true)
+		if ts.InTransition() {
+			mpt, err := trie.NewStateTrie(trie.StateTrieID(ts.BaseRoot), db)
+			if err != nil {
+				return nil, err
+			}
+			tr = trie.NewTransitionTree(mpt.(*trie.SecureTrie), tr.(*trie.VerkleTrie), false), nil
+		}
 	}
 	if err != nil {
 		return nil, err
diff --git a/trie/transition.go b/trie/transition.go
new file mode 100644
index 0000000000..6bf6a63288
--- /dev/null
+++ b/trie/transition.go
@@ -0,0 +1,197 @@
+// Copyright 2021 go-ethereum Authors
+// This file is part of the go-ethereum library.
+//
+// The go-ethereum library is free software: you can redistribute it and/or modify
+// it under the terms of the GNU Lesser General Public License as published by
+// the Free Software Foundation, either version 3 of the License, or
+// (at your option) any later version.
+//
+// The go-ethereum library is distributed in the hope that it will be useful,
+// but WITHOUT ANY WARRANTY; without even the implied warranty of
+// MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE. See the
+// GNU Lesser General Public License for more details.
+//
+// You should have received a copy of the GNU Lesser General Public License
+// along with the go-ethereum library. If not, see <http://www.gnu.org/licenses/>.
+
+package trie
+
+import (
+	"fmt"
+
+	"github.com/ethereum/go-ethereum/common"
+	"github.com/ethereum/go-ethereum/core/types"
+	"github.com/ethereum/go-ethereum/ethdb"
+	"github.com/ethereum/go-ethereum/trie/trienode"
+	"github.com/ethereum/go-verkle"
+)
+
+type TransitionTrie struct {
+	overlay *VerkleTrie
+	base    *SecureTrie
+	storage bool
+}
+
+func NewTransitionTree(base *SecureTrie, overlay *VerkleTrie, st bool) *TransitionTrie {
+	return &TransitionTrie{
+		overlay: overlay,
+		base:    base,
+		storage: st,
+	}
+}
+
+func (t *TransitionTrie) Base() *SecureTrie {
+	return t.base
+}
+
+// TODO(gballet/jsign): consider removing this API.
+func (t *TransitionTrie) Overlay() *VerkleTrie {
+	return t.overlay
+}
+
+// GetKey returns the sha3 preimage of a hashed key that was previously used
+// to store a value.
+//
+// TODO(fjl): remove this when StateTrie is removed
+func (t *TransitionTrie) GetKey(key []byte) []byte {
+	if key := t.overlay.GetKey(key); key != nil {
+		return key
+	}
+	return t.base.GetKey(key)
+}
+
+// Get returns the value for key stored in the trie. The value bytes must
+// not be modified by the caller. If a node was not found in the database, a
+// trie.MissingNodeError is returned.
+func (t *TransitionTrie) GetStorage(addr common.Address, key []byte) ([]byte, error) {
+	val, err := t.overlay.GetStorage(addr, key)
+	if err != nil {
+		return nil, fmt.Errorf("get storage from overlay: %s", err)
+	}
+	if len(val) != 0 {
+		return val, nil
+	}
+	// TODO also insert value into overlay
+	return t.base.GetStorage(addr, key)
+}
+
+// GetAccount abstract an account read from the trie.
+func (t *TransitionTrie) GetAccount(address common.Address) (*types.StateAccount, error) {
+	data, err := t.overlay.GetAccount(address)
+	if err != nil {
+		// Post cancun, no indicator needs to be used to indicate that
+		// an account was deleted in the overlay tree. If an error is
+		// returned, then it's a genuine error, and not an indicator
+		// that a tombstone was found.
+		return nil, err
+	}
+	if data != nil {
+		if t.overlay.db.HasStorageRootConversion(address) {
+			data.Root = t.overlay.db.StorageRootConversion(address)
+		}
+		return data, nil
+	}
+	return t.base.GetAccount(address)
+}
+
+// Update associates key with value in the trie. If value has length zero, any
+// existing value is deleted from the trie. The value bytes must not be modified
+// by the caller while they are stored in the trie. If a node was not found in the
+// database, a trie.MissingNodeError is returned.
+func (t *TransitionTrie) UpdateStorage(address common.Address, key []byte, value []byte) error {
+	var v []byte
+	if len(value) >= 32 {
+		v = value[:32]
+	} else {
+		var val [32]byte
+		copy(val[32-len(value):], value[:])
+		v = val[:]
+	}
+	return t.overlay.UpdateStorage(address, key, v)
+}
+
+// UpdateAccount abstract an account write to the trie.
+func (t *TransitionTrie) UpdateAccount(addr common.Address, account *types.StateAccount, codeLen int) error {
+	if account.Root != (common.Hash{}) && account.Root != types.EmptyRootHash {
+		t.overlay.db.SetStorageRootConversion(addr, account.Root)
+	}
+	return t.overlay.UpdateAccount(addr, account, codeLen)
+}
+
+// Delete removes any existing value for key from the trie. If a node was not
+// found in the database, a trie.MissingNodeError is returned.
+func (t *TransitionTrie) DeleteStorage(addr common.Address, key []byte) error {
+	return t.overlay.DeleteStorage(addr, key)
+}
+
+// DeleteAccount abstracts an account deletion from the trie.
+func (t *TransitionTrie) DeleteAccount(key common.Address) error {
+	return t.overlay.DeleteAccount(key)
+}
+
+// Hash returns the root hash of the trie. It does not write to the database and
+// can be used even if the trie doesn't have one.
+func (t *TransitionTrie) Hash() common.Hash {
+	return t.overlay.Hash()
+}
+
+// Commit collects all dirty nodes in the trie and replace them with the
+// corresponding node hash. All collected nodes(including dirty leaves if
+// collectLeaf is true) will be encapsulated into a nodeset for return.
+// The returned nodeset can be nil if the trie is clean(nothing to commit).
+// Once the trie is committed, it's not usable anymore. A new trie must
+// be created with new root and updated trie database for following usage
+func (t *TransitionTrie) Commit(collectLeaf bool) (common.Hash, *trienode.NodeSet) {
+	// Just return if the trie is a storage trie: otherwise,
+	// the overlay trie will be committed as many times as
+	// there are storage tries. This would kill performance.
+	if t.storage {
+		return common.Hash{}, nil
+	}
+	return t.overlay.Commit(collectLeaf)
+}
+
+// NodeIterator returns an iterator that returns nodes of the trie. Iteration
+// starts at the key after the given start key.
+func (t *TransitionTrie) NodeIterator(startKey []byte) (NodeIterator, error) {
+	panic("not implemented") // TODO: Implement
+}
+
+// Prove constructs a Merkle proof for key. The result contains all encoded nodes
+// on the path to the value at key. The value itself is also included in the last
+// node and can be retrieved by verifying the proof.
+//
+// If the trie does not contain a value for key, the returned proof contains all
+// nodes of the longest existing prefix of the key (at least the root), ending
+// with the node that proves the absence of the key.
+func (t *TransitionTrie) Prove(key []byte, proofDb ethdb.KeyValueWriter) error {
+	panic("not implemented") // TODO: Implement
+}
+
+// IsVerkle returns true if the trie is verkle-tree based
+func (t *TransitionTrie) IsVerkle() bool {
+	// For all intents and purposes, the calling code should treat this as a verkle trie
+	return true
+}
+
+func (t *TransitionTrie) UpdateStem(key []byte, values [][]byte) error {
+	trie := t.overlay
+	switch root := trie.root.(type) {
+	case *verkle.InternalNode:
+		return root.InsertValuesAtStem(key, values, t.overlay.FlatdbNodeResolver)
+	default:
+		panic("invalid root type")
+	}
+}
+
+func (t *TransitionTrie) Copy() *TransitionTrie {
+	return &TransitionTrie{
+		overlay: t.overlay.Copy(),
+		base:    t.base.Copy(),
+		storage: t.storage,
+	}
+}
+
+func (t *TransitionTrie) UpdateContractCode(addr common.Address, codeHash common.Hash, code []byte) error {
+	return t.overlay.UpdateContractCode(addr, codeHash, code)
+}