Certificate of Trust — Oregon UTC Adopted
State-specific requirements for a Certificate of Trust in Oregon.Create yours now →
Certificate of Trust · At a glance
Oregon · summary of the record on file
Or. Rev. Stat. ch. 130 (Oregon Uniform Trust Code, enacted 2005, effective January 1, 2006). Certificate of trust: ORS 130.860 (UTC 1013). Business trust: ORS 128.560 et seq. (Oregon business trust provisions). Rule against perpetuities: ORS 105.950, ORS 105.965.Citation text is shown as currently recorded. No source URL is on file for this state.Source URL missing · unverified- Notary: No statutory requirement for notary or witnesses on the certification of trust.
- Witnesses: No statutory requirement for notary or witnesses on the certification of trust.
- Recording: Recording not generally required for non-business trust instruments.
- Source URL: https://www.oregonlegislature.gov/bills_laws/ors/ors130.html
- Last verified: 2026-09-17
- Legal review: Not performed
Statutory Citation
Or. Rev. Stat. ch. 130 (Oregon Uniform Trust Code, enacted 2005, effective January 1, 2006). Certificate of trust: ORS 130.860 (UTC 1013). Business trust: ORS 128.560 et seq. (Oregon business trust provisions). Rule against perpetuities: ORS 105.950, ORS 105.965.
How a Certificate of Trust works in Oregon
Certification Requirements
Under ORS 130.860(2), a certification of trust must contain: (a) that the trust exists and the date the trust instrument was executed; (b) the identity of the settlor; (c) the identity and address of the currently acting trustee; (d) the powers of the trustee; (e) the revocability or irrevocability of the trust and the identity of any person holding a power to revoke; (f) the existence or nonexistence of any power to modify or amend the trust and the identity of any person holding such power; (g) the authority of cotrustees to sign/authenticate and whether all or fewer than all are required to exercise trustee powers; (h) the last four digits of the settlor's Social Security number, or the trust's employer identification number; (i) the manner of taking title to trust property; (j) the state, country, or other jurisdiction under the laws of which the trust was established. ORS 130.860(4): must state that the trust has not been revoked, modified, or amended in any manner that would cause representations to be incorrect. Need not contain dispositive terms (ORS 130.860(5)). Oregon's certification of trust is notably more detailed than the standard UTC model—it adds requirements for modification/amendment powers, partial SSN/EIN, and governing jurisdiction.
Under ORS 130.860, a certification of trust must contain: that the trust exists and the date the trust instrument was executed; identity of the settlor; identity and address of the currently acting trustee; the powers of the trustee; the revocability or irrevocability of the trust and the identity of any person holding a power to revoke; the existence or nonexistence of any power to modify or amend the trust and the identity of any person holding such power; authority of cotrustees to sign or authenticate and whether all or fewer than all are required to exercise trustee powers; the last four digits of the settlor's Social Security number or the trust's employer identification number; manner of taking title to trust property; and the state, country, or jurisdiction under the laws of which the trust was established. ORS 130.860(4) requires that the certification state the trust has not been revoked, modified, or amended in any manner causing the representations to be incorrect. Need not contain dispositive terms under ORS 130.860(5).
Common mistakes that get certificates rejected
A certification that omits the statement that the trust has not been revoked or modified in a manner making the representations incorrect does not satisfy ORS 130.860(4). Failing to include the last four digits of the settlor's Social Security number or the trust's employer identification number is a common omission, as ORS 130.860(2)(h) requires one or the other. A certificate signed by only one trustee when multiple trustees are acting fails the all-trustee signature requirement of ORS 130.860(3). Omitting the governing jurisdiction of the trust is another frequent error, as ORS 130.860(2)(j) requires this disclosure. For business trusts, failing to file with the Office of the Secretary of State under ORS 128.575 can create legal exposure.
What makes Oregon different
Oregon adopted the Oregon Uniform Trust Code at Or. Rev. Stat. ch. 130, effective January 1, 2006. The certification of trust statute at ORS 130.860 follows the UTC Section 1013 model but is more detailed, adding requirements for modification powers, partial SSN or EIN, and governing jurisdiction. Oregon has specific statutory provisions for business trusts at ORS 128.560 et seq., requiring Secretary of State filing and annual reports. Oregon's stewardship trust concept at ORS 130.193, combined with ORS 105.965(1), is exempt from the rule against perpetuities, allowing perpetual trusts. Oregon has a modified rule against perpetuities at ORS 105.950 with a 90-year wait-and-see rule for general trusts. The state allows trust decanting under ORS 130.631 et seq. and nonjudicial settlement agreements under ORS 130.045. Oregon does not have a state estate or inheritance tax but does impose state income tax on trusts. Oregon does not have specific self-settled asset protection trust legislation.
Frequently asked questions
Does Oregon require a certification of trust to be notarized?
Oregon does not require notarization or witnesses for the certification of trust under ORS 130.860. However, the certification must be signed or otherwise authenticated by all the trustees, which is a stricter requirement than most UTC states. For trust instruments, Oregon does not require notarization for validity. For business trusts under ORS 128.575, filing with the Office of the Secretary of State is required.
What must an Oregon certification of trust contain?
ORS 130.860(2) requires: that the trust exists and date the trust instrument was executed; the identity of the settlor; the powers of the trustee; the revocability or irrevocability of the trust and the identity of any person holding a power to revoke; authority of cotrustees and whether all or fewer than all are required; the last four digits of the settlor's Social Security number or the trust's employer identification number; manner of taking title to trust property; and the state, country, or jurisdiction of which the trust was established.
Why does Oregon require all trustees to sign the certification?
ORS 130.860(3) requires the certification of trust to be signed or otherwise authenticated by all the trustees. This is stricter than most UTC states, which allow any single trustee to sign. The requirement ensures that all trustees have reviewed and endorsed the representations made in the certification. A person dealing with the trustee may also require the certification to be executed by one or more settlors or beneficiaries if they are reasonably related to a pending transaction.
How does Oregon's certification of trust differ from the standard UTC model?
ORS 130.860 is notably more detailed than the standard UTC Section 1013 model. It adds requirements for disclosure of modification or amendment powers, partial Social Security number or employer identification number, and the governing jurisdiction of the trust. It also requires all trustees to sign rather than any single trustee. A person dealing with the trustee may require the certification to be adapted to the person's own standard form under ORS 130.860(7). These additional requirements make Oregon's certification one of the most comprehensive in the country.
Execution Requirements
Certification of trust must be signed or otherwise authenticated by ALL the trustees (ORS 130.860(3))—this is stricter than most UTC states which allow any trustee to sign. A person dealing with the trustee may require the certification to also: be executed by one or more settlors, be executed by one or more beneficiaries (if reasonably related to a pending transaction), and be adapted to the person's own standard form (ORS 130.860(7)). No statutory requirement for notary or witnesses on the certification of trust. For trust instruments: Oregon does not require notarization for validity. For business trusts under ORS 128.575: filing with the Office of the Secretary of State is required. Recording not generally required for non-business trust instruments.
Business Trust Treatment
Oregon has specific statutory provisions for business trusts: ORS 128.560 defines a 'business trust' as 'any association, including a real estate investment trust, engaged in or operating a business under a written trust agreement or declaration of trust, the beneficial interest under which is divided into transferable certificates of participation or shares.' ORS 128.565 permits business trusts. ORS 128.575 requires filing with the Secretary of State. ORS 128.580 makes business trusts subject to certain corporate laws. ORS 128.585 addresses personal liability of trustees, shareholders, or beneficiaries. ORS 128.590: filing of trust instrument as conclusive evidence of compliance. ORS 128.595: annual report required. This is a statutory framework, not merely common law—Oregon business trusts are regulated entities that must file with the state and file annual reports. The Oregon UTC (Chapter 130) applies broadly to trusts but business trusts with transferable shares are a distinct category.
Favorable Trust Laws
Oregon has several favorable trust law features: (1) Stewardship trusts: ORS 130.193 creates a special 'stewardship trust' category that, combined with ORS 105.965(1), is exempt from the rule against perpetuities—allowing perpetual trusts if the terms clearly elect this; (2) Oregon has a modified rule against perpetuities (ORS 105.950) with a 90-year wait-and-see rule for general trusts, but stewardship trusts and certain nondonative transfers are excluded; (3) Oregon allows trust decanting under ORS 130.631 et seq.; (4) Oregon allows nonjudicial settlement agreements (ORS 130.045); (5) Oregon does not have a state gift tax. Oregon does have a state income tax on trusts (resident trusts taxed on all income; non-resident on Oregon-source income). Oregon does not have a state estate or inheritance tax. Oregon does not have specific self-settled asset protection trust legislation.
Unique Factors
Oregon is unique because: (1) Oregon's certification of trust statute (ORS 130.860) is more detailed than the standard UTC § 1013 model—it requires disclosure of modification/amendment powers, partial SSN/EIN, AND the governing jurisdiction of the trust, making it one of the most comprehensive certification requirements in the country; (2) Oregon requires ALL trustees to sign the certification of trust (ORS 130.860(3)), unlike most UTC states that allow any single trustee to sign; (3) Oregon's 'stewardship trust' concept (ORS 130.193) is a distinctive Oregon creation—a trust type that can opt out of the rule against perpetuities, providing perpetual trust capability without full abolition of RAP; (4) Oregon has a detailed, separate statutory framework for business trusts (ORS 128.560-128.600) that requires Secretary of State filing, annual reports, and subjects them to certain corporate laws—more regulated than most states' treatment of business trusts; (5) Oregon's UTC was modeled in part on its pre-existing certification of trust statute, which was more robust than the UTC version.