Certificate of Trust — Arkansas UTC Adopted
State-specific requirements for a Certificate of Trust in Arkansas.Create yours now →
Certificate of Trust · At a glance
Arkansas · summary of the record on file
Arkansas Code Title 28, Subtitle 5, Chapter 73 (Arkansas Trust Code), §§ 28-73-101 et seq. Certification of trust: Ark. Code § 28-73-1013. Rule against perpetuities: Ark. Code § 18-3-101 et seq. (Statutory Rule Against Perpetuities). Domestic Asset Protection Trusts: Ark. Code §§ 28-72-701 et seq. Trust decanting: Act 293 of 2023.Citation text is shown as currently recorded. No source URL is on file for this state.Source URL missing · unverified- Notary: No notary, witnesses, or recording are specifically required for the certification.
- Witnesses: No notary, witnesses, or recording are specifically required for the certification.
- Recording: No notary, witnesses, or recording are specifically required for the certification.
- Source URL: https://law.onecle.com/arkansas/title-28/28-73-1013.html
- Last verified: 2026-09-17
- Legal review: Not performed
Statutory Citation
Arkansas Code Title 28, Subtitle 5, Chapter 73 (Arkansas Trust Code), §§ 28-73-101 et seq. Certification of trust: Ark. Code § 28-73-1013. Rule against perpetuities: Ark. Code § 18-3-101 et seq. (Statutory Rule Against Perpetuities). Domestic Asset Protection Trusts: Ark. Code §§ 28-72-701 et seq. Trust decanting: Act 293 of 2023.
How a Certificate of Trust works in Arkansas
Certification Requirements
Under Ark. Code § 28-73-1013, instead of furnishing a copy of the trust instrument to a person other than a beneficiary, the trustee may furnish a certification of trust containing: (1) A statement that the trust exists and the date the trust instrument was executed; (2) The identity of the settlor; (3) The identity and address of the currently acting trustee; (4) The powers of the trustee; (5) The revocability or irrevocability of the trust and the identity of any person holding a power to revoke the trust; (6) The authority of cotrustees to sign or otherwise authenticate and whether all or less than all are required to exercise powers of the trustee; (7) The manner of taking title to trust property. The certification must state that the trust has not been revoked, modified, or amended in any manner that would cause the representations to be incorrect. A certification need not contain the dispositive terms of a trust. A recipient may require the trustee to furnish copies of excerpts from the original trust instrument and amendments that designate the trustee and confer power to act in the pending transaction.
When a trustee presents a certification of trust in Arkansas, the recipient checks the certificate against Ark. Code ÃÂÃÂÃÂç28-73-1013. The statute permits a trustee to furnish a certification instead of the full trust instrument, provided the certificate identifies the trust and its execution date, the settlor, the currently acting trustee and the trustee's address, the trustee's powers, whether the trust is revocable or irrevocable and the identity of any person holding a power to revoke, the authority of cotrustees to sign and whether all or fewer than all are required, and the manner of taking title to trust property. The certification must also state that the trust has not been revoked, modified, or amended in any manner that would make the representations contained in the certification incorrect and the trustee must provide the certification under oath.
Common mistakes that get certificates rejected
A certification that omits the statement that the trust has not been revoked, modified, or amended in any manner that would make the representations incorrect falls short of ÃÂÃÂÃÂç28-73-1013's required contents. So does a certificate that leaves out the revocability statement and the identity of the person holding the power to revoke, because a title company handling a sale cannot confirm who must sign a deed without it. A certificate describing trustee powers that do not match the pending transaction, or signed by fewer than all cotrustees when the statute requires it, also fails the statute. Omitting the manner of taking title to trust property is another common error.
What makes Arkansas different
Arkansas's certification of trust statute, Ark. Code ÃÂÃÂÃÂç28-73-1013, is part of the Arkansas Trust Code in Title 28, Subtitle 5, Chapter 73. The statute follows the UTC model closely. Arkansas significantly modernized its trust laws in 2023 with Act 291, which allows self-settled irrevocable domestic asset protection trusts, and Act 293, which provides trust decanting authority. The 365-year perpetuities period under Ark. Code ÃÂÃÂÃÂç18-3-101 makes Arkansas favorable for dynasty trusts. Arkansas has no state estate or inheritance tax. The state's DAPT requires a qualified independent trustee and a two-year statute of limitations for creditor claims Arkansas has become increasingly competitive for trust planning, particularly for clients seeking asset protection and dynasty trust structures. The state's modernized trust laws and favorable tax environment make it an attractive jurisdiction for complex trust arrangements.
Frequently asked questions
Who signs a certificate of trust in Arkansas?
Under Ark. Code ÃÂÃÂÃÂç28-73-1013(b), a certification of trust may be signed or otherwise authenticated by any trustee. The statute does not require all cotrustees to sign, though the certificate must identify the currently acting trustee and state the trustee's powers. The certificate must also state that the trust has not been revoked, modified, or amended in a manner that would cause the representations to be incorrect.
What must an Arkansas certificate of trust contain?
Ark. Code ÃÂÃÂÃÂç28-73-1013 lists the required contents: a statement that the trust exists and the date the trust instrument was executed, the identity of the settlor, the identity and address of the currently acting trustee, the powers of the trustee, whether the trust is revocable or irrevocable and the identity of any person holding a power to revoke, the authority of cotrustees to sign and whether all or fewer than all are required, and the manner of taking title to trust property.
Can a bank in Arkansas require the complete trust after receiving a certificate?
Under Ark. Code ÃÂÃÂÃÂç28-73-1013, a recipient may require the trustee to furnish copies of excerpts from the original trust instrument and amendments that designate the trustee and confer power to act in the pending transaction. The statute does not provide a specific anti-bad-faith penalty for requesting the complete trust instrument, but a recipient who does so without a legitimate need may be acting in bad faith.
Is a certificate of trust the same as a trust agreement in Arkansas?
No. A certification of trust under Ark. Code ÃÂÃÂÃÂç28-73-1013 is a short declaration summarizing the required contents, while the trust agreement is the full instrument containing the dispositive and distribution terms. The statute expressly provides that a certification need not contain the dispositive terms of a trust. A certificate that omits any required content does not conform to the statute.
Execution Requirements
A certification of trust may be signed or otherwise authenticated by any trustee (Ark. Code § 28-73-1013(b)). No notary, witnesses, or recording are specifically required for the certification. The Arkansas Trust Code was enacted by Acts 2005, No. 1031. Trust instruments generally must be in writing and signed by the settlor.
Business Trust Treatment
Arkansas does not have a specific Massachusetts/business trust statute. Business trusts are treated under common law principles. Arkansas recognizes unincorporated business organizations under general trust and common law but does not provide a specific statutory framework for business trusts. Standard LLC and corporation statutes govern most business entities in Arkansas.
Favorable Trust Laws
Arkansas significantly modernized its trust laws in 2023 with Act 291 (Domestic Asset Protection Trusts) and Act 293 (trust decanting). Act 291 allows self-settled irrevocable DAPTs where the grantor can be a beneficiary while protecting assets from future creditors after a 2-year statute of limitations. The DAPT must be irrevocable, provide for discretionary distributions by a qualified independent trustee (settlor cannot serve as trustee), not be created to defraud known creditors, and have an Arkansas connection. Existing creditors must bring claims within 2 years of transfer or 6 months after discovery; future creditors within 2 years. Creditors must prove fraud by clear and convincing evidence. The rule against perpetuities (Ark. Code § 18-3-101, amended 2023) allows nonvested interests to be valid if they vest within 365 years after creation, making Arkansas favorable for dynasty trusts. Arkansas has no state estate or inheritance tax.
Unique Factors
Arkansas is notable for its 2023 legislative package (Acts 291 and 293) that transformed it from a traditional trust jurisdiction into a competitive DAPT state with trust decanting authority. The 365-year perpetuities period is among the longest in the U.S. Arkansas requires the settlor to relinquish trustee control in DAPTs but allows retention of certain powers like removing/replacing trustees and directing investments. The combination of DAPTs, decanting, and a 365-year perpetuities period makes Arkansas a recently emerging trust-friendly jurisdiction.
Sources & verification
- Ark. Code § 28-73-1013 (authoritative mirror)