Certificate of Trust — Pennsylvania UTC Adopted
State-specific requirements for a Certificate of Trust in Pennsylvania.Create yours now →
Certificate of Trust · At a glance
Pennsylvania · summary of the record on file
20 Pa.C.S. Chapter 77 (Pennsylvania Uniform Trust Act / PUTA, enacted 2006, effective 2007); Certificate of Trust at 20 Pa.C.S. § 7790.3 (UTC § 1013). Business Trusts at 15 Pa.C.S. Chapter 95.Citation text is shown as currently recorded. No source URL is on file for this state.Source URL missing · unverified- Notary: Notarization is not statutorily required for trust validity but is customary and recommended for third-party acceptance.
- Witnesses: No statutory witness requirement for trust execution under PA UTC.
- Recording: For real property transfers into trust, deed must be notarized and recorded in county where property is located.
- Source URL: https://www.legis.state.pa.us/WU01/LI/LI/CT/HTM/20/00.077.090.003..HTM
- Last verified: 2026-09-17
- Legal review: Not performed
Statutory Citation
20 Pa.C.S. Chapter 77 (Pennsylvania Uniform Trust Act / PUTA, enacted 2006, effective 2007); Certificate of Trust at 20 Pa.C.S. § 7790.3 (UTC § 1013). Business Trusts at 15 Pa.C.S. Chapter 95.
How a Certificate of Trust works in Pennsylvania
Certification Requirements
Under 20 Pa.C.S. § 7790.3, a certification of trust must contain: (1) trust's existence and date the trust instrument was executed; (2) identity of the settlor; (3) identity and address of the currently acting trustee; (4) powers of the trustee; (5) revocability or irrevocability of the trust and identity of any person holding a power to revoke; (6) authority of cotrustees to sign/authenticate and whether all or less than all are required to exercise powers of the trustee; (7) the trust's taxpayer identification number; (8) the manner of taking title to trust property. Must state trust has not been revoked, modified, or amended in a manner that would cause representations to be incorrect. Need not contain dispositive terms. May be signed or authenticated by any trustee.
Under 20 Pa.C.S. Section 7790.3, a certification of trust must contain: the trust's existence 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; the revocability or irrevocability of the trust and the identity of any person holding a power to revoke; the authority of cotrustees to sign or authenticate and whether all or less than all are required to exercise powers of the trustee; the trust's taxpayer identification number; and the manner of taking title to trust property. The certification must state that the trust has not been revoked, modified, or amended in a manner that would cause the representations to be incorrect. Need not contain dispositive terms. May be signed or authenticated by any trustee. Pennsylvania's Uniform Trust Act at 20 Pa.C.S. Chapter 77 governs trust creation and administration. The business trust framework at 15 Pa.C.S. Chapter 95 provides a separate statutory regime for business trusts.
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 20 Pa.C.S. Section 7790.3. Failing to include the taxpayer identification number is a common omission, as the statute requires it. A certificate that does not address whether all or less than all cotrustees are required to exercise powers leaves ambiguity about signing authority. For business trusts, failing to file the deed of trust with the Department of State under 15 Pa.C.S. Chapter 95 can create legal exposure. The certification must also not contain dispositive terms, as the statute expressly states it need not. Self-settled asset protection trusts are not recognized in Pennsylvania, so relying on DAPT planning in a Pennsylvania certification is incorrect.
What makes Pennsylvania different
Pennsylvania adopted the Pennsylvania Uniform Trust Act at 20 Pa.C.S. Chapter 77, enacted 2006 and effective 2007, modeled on the UTC but with significant state modifications. The certification of trust statute at 20 Pa.C.S. Section 7790.3 follows the UTC Section 1013 model. Pennsylvania explicitly exempts business trusts from the rule against perpetuities at 15 Pa.C.S. Section 9503(d), one of the few states with express statutory language. Pennsylvania business trusts are recognized as separate legal entities with perpetual existence under 15 Pa.C.S. Chapter 95. The state does not allow self-settled asset protection trusts, making it less favorable for asset protection planning. Pennsylvania imposes an inheritance tax, which is unique among trust jurisdictions. The trust code includes trust protector and directed trustee provisions that are more modern than many states. Notarization is not statutorily required for trust validity but is customary and recommended for third-party acceptance.
Frequently asked questions
Does Pennsylvania require a certification of trust to be notarized?
Notarization is not statutorily required for the certification itself under 20 Pa.C.S. Section 7790.3. However, notarization is customary and recommended for third-party acceptance. For real property transfers into trust, the deed must be notarized and recorded in the county where the property is located. The Pennsylvania trust code does not require recording of the trust instrument. Self-settled asset protection trusts are not recognized in Pennsylvania.
What must a Pennsylvania certification of trust contain?
20 Pa.C.S. Section 7790.3 requires the certification to state: the trust's existence 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; the revocability or irrevocability of the trust and the identity of any person holding a power to revoke; the authority of cotrustees to sign or authenticate and whether all or less than all are required; the trust's taxpayer identification number; and the manner of taking title to trust property.
Can a bank require the complete trust instrument after receiving a certification?
Under 20 Pa.C.S. Section 7790.3, a person dealing with the trustee may rely on the certification of trust. The statute provides that any trustee may sign or authenticate the certification. Need not contain dispositive terms. A recipient may require the trustee to furnish excerpts from the trust instrument designating the trustee and conferring power to act. The statute does not contain a specific bad-faith demand provision, but general reliance protections apply.
How does Pennsylvania treat business trusts in relation to certificates of trust?
Pennsylvania has a comprehensive statutory business trust framework at 15 Pa.C.S. Chapter 95, enacted 1988 and effective October 1, 1989. A business trust is a separate legal entity with perpetual existence. The instrument, or deed of trust, must be filed with the Department of State. The rule against perpetuities does not apply to business trusts under 15 Pa.C.S. Section 9503(d). Trustees have broad powers including buying, selling, and merging.
Execution Requirements
No statutory witness requirement for trust execution under PA UTC. Notarization is not statutorily required for trust validity but is customary and recommended for third-party acceptance. For real property transfers into trust, deed must be notarized and recorded in county where property is located. Certification of trust itself does not require notarization. PA trust code does not require recording of the trust instrument. Self-settled asset protection trusts are NOT recognized in Pennsylvania.
Business Trust Treatment
Pennsylvania has a comprehensive statutory business trust framework at 15 Pa.C.S. Chapter 95 (enacted 1988, effective Oct 1, 1989). A business trust is a separate legal entity with perpetual existence. The instrument (deed of trust) must be filed with the Department of State. The rule against perpetuities does NOT apply to business trusts under PA law (15 Pa.C.S. § 9503(d)). Codifies and clarifies common law principles applicable to business trusts. Trustees have broad powers including buying, selling, merging. Foreign business trusts recognized.
Favorable Trust Laws
Business trusts exempt from rule against perpetuities; perpetual duration allowed for business trusts. Directed trust provisions (Subchapter H.1). Trust protector provisions (20 Pa.C.S. § 7790.1). However, PA is generally NOT favorable for asset protection — no self-settled asset protection trust statute, weak creditor exemptions. Tenancy by the entireties available for married couples. PA inheritance tax applies.
Unique Factors
Pennsylvania explicitly exempts business trusts from the rule against perpetuities (15 Pa.C.S. § 9503(d)) — one of the few states with express statutory language. PA business trusts are recognized as separate legal entities with perpetual existence. PA's trust code includes trust protector and directed trustee provisions that are more modern than many states. PA does NOT allow self-settled asset protection trusts, making it less favorable for asset protection planning. PA imposes an inheritance tax (not estate tax) which is unique. The PA UTC was enacted in 2006 as the Pennsylvania Uniform Trust Act (PUTA), modeled on UTC but with significant state modifications.