Declaration of Trust — Maine UTC Adopted
State-specific requirements for creating a Declaration of Trust in Maine.Create yours now →
Certificate of Trust · At a glance
Maine · summary of the record on file
Maine Revised Statutes Title 18-B (Maine Uniform Trust Code), enacted by PL 2003, c. 618, effective July 1, 2005. Certification of trust at 18-B M.R.S. §1013. Perpetuities at 33-A M.R.S. §101 et seq. (Uniform Statutory Rule Against Perpetuities).Citation text is shown as currently recorded. No source URL is on file for this state.Source URL missing · unverified- Notary: Maine does not require a notary or witnesses for a trust under the Maine Uniform Trust Code.
- Witnesses: Maine does not require a notary or witnesses for a trust under the Maine Uniform Trust Code.
- Recording: Notarization is not required by statute but is recommended for practical purposes (bank acceptance, real estate recording).
- Source URL: https://legislature.maine.gov/statutes/18-B/title18-Bsec1013.html
- Last verified: 2026-09-17
- Legal review: Not performed
Governing Statute
Maine Revised Statutes Title 18-B (Maine Uniform Trust Code), enacted by PL 2003, c. 618, effective July 1, 2005. Certification of trust at 18-B M.R.S. §1013. Perpetuities at 33-A M.R.S. §101 et seq. (Uniform Statutory Rule Against Perpetuities).
Execution Requirements
Maine does not require a notary or witnesses for a trust under the Maine Uniform Trust Code. The trust is validly created if the settlor has capacity, indicates intention to create the trust, there is a definite beneficiary (or charitable/animal/purpose trust), the trustee has duties, and the same person is not sole trustee and sole beneficiary. Notarization is not required by statute but is recommended for practical purposes (bank acceptance, real estate recording). For recording real property held in trust, deeds must be acknowledged/notarized under Maine deed recording statutes. Maine recognizes remote online notarization (RON). No witness requirement for trust instruments.
Business Trust Treatment
Maine does not have a specific business trust or Massachusetts trust statute. Business trusts operating in Maine are typically structured as LLCs, corporations, or limited partnerships. The Maine Uniform Trust Code applies to express trusts generally but does not specifically address business trusts as a distinct entity type. Maine's LLC Act and business corporation statutes are the primary vehicles for business entities that might function similarly to business trusts. Foreign business trusts may operate in Maine subject to foreign entity registration requirements. Maine's trust code covers both charitable and noncharitable express trusts.
Favorable Trust Laws
Maine adopted the Uniform Statutory Rule Against Perpetuities (33-A M.R.S. §101 et seq.), which provides that a nonvested property interest is invalid unless it vests or terminates within 21 years after a life in being, OR within 90 years after creation. Maine has NOT abolished the rule against perpetuities or extended it to allow perpetual dynasty trusts, so dynasty trust duration is limited to 90 years maximum. Maine does not have a self-settled asset protection trust (DAPT) statute. Maine offers spendthrift trust protections under the UTC. Maine has no state estate tax (repealed) but has a state income tax on trust income for Maine-resident fiduciaries. Homestead protections exist but are modest. Maine's trust laws are generally standard UTC and not particularly favorable for aggressive asset protection or dynasty planning compared to DAPT/abolished-perpetuities states.
Unique Factors
Maine was one of the earlier UTC adopters (2003 legislation, 2005 effective). Maine's UTC is codified as Title 18-B, a standalone title. Maine has specific provisions for pet trusts (18-B M.R.S. §408) following the UTC model. Maine's perpetuities law follows the Uniform Statutory Rule Against Perpetuities with a 90-year wait-and-see period, which is more permissive than the common law rule but less favorable than states that have abolished the rule entirely. Maine does not have a state estate or inheritance tax. Maine's trust code includes specific provisions for decanting (18-B M.R.S. §414B) and trust protectors. Maine allows directed trustee arrangements.
Certification of Trust in Maine
18-B M.R.S. §1013 provides that 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 some or all of the following information: (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 the trust; (F) the authority of cotrustees to sign or otherwise authenticate and whether all or fewer than all are required to exercise powers of the trustee; (G) the trust's taxpayer identification number; (H) the manner of taking title to trust property. The certification may be signed or otherwise authenticated by any trustee. It must state that the trust has not been revoked, modified, or amended in any manner that would cause the representations to be incorrect. It need not contain the dispositive terms. A recipient may require the trustee to furnish excerpts from the original trust instrument and later amendments that designate the trustee and confer powers for the pending transaction. A person acting in reliance without knowledge of incorrectness is not liable. Good-faith reliance allows enforcement against trust property. Bad-faith demands for the trust instrument may result in damages. The section does not limit the right to obtain a copy in judicial proceedings.
Already have a trust? You may also need a Certificate of Trust for Maine to prove its existence to banks and institutions.
How a Declaration of Trust works in Maine
A declaration of trust in Maine is governed by the Maine Uniform Trust Code, Title 18-B of the Maine Revised Statutes, enacted in 2003 and effective July 1, 2005. The trust is created when the settlor, with capacity, indicates an intention to create it, a definite beneficiary exists, and the trustee has duties, with the same person not serving as sole trustee and sole beneficiary. Maine does not require a notary or witnesses for the trust instrument itself, though notarization is recommended for practical purposes such as bank acceptance and real estate recording. Deeds transferring real property to the trust must be acknowledged under Maine deed recording statutes, and Maine recognizes remote online notarization. Once signed, the trust is funded by retitling accounts and deeding property to the trustee. When third parties need proof, 18-B M.R.S. Section 1013 permits the trustee to furnish a certification of trust instead of the full instrument.
Frequently asked questions
Does a Maine declaration of trust have to be notarized or witnessed?
No. Under the Maine Uniform Trust Code (Title 18-B), the trust instrument does not require notarization or witnesses to be valid. Notarization is still recommended for practical purposes, since banks and recording offices commonly expect it. For real property held in trust, the deed itself must be acknowledged and recorded under Maine deed recording statutes, which is a separate step from creating the trust. Maine also recognizes remote online notarization, which can simplify signings for parties in different locations. The trust instrument itself remains the operative document for validity.
How long can a Maine trust last?
Maine adopted the Uniform Statutory Rule Against Perpetuities (33-A M.R.S. Section 101 et seq.), under which a nonvested property interest is invalid unless it vests or terminates within 21 years after a life in being or within 90 years after creation. This caps dynasty trust duration at 90 years, longer than the common law rule but far shorter than states that abolished it. Maine has no self-settled asset protection trust statute, and spendthrift protections follow the standard UTC model.
What goes in a certification of trust under 18-B M.R.S. Section 1013?
The certification may contain some or all of: that the trust exists and the date the instrument was executed, the identity of the settlor, the identity and address of the currently acting trustee, the trustee's powers, revocability and who holds the power to revoke, cotrustee signing authority, the trust's taxpayer identification number, and the manner of taking title to trust property. It may be signed by any trustee, need not contain dispositive terms, and a recipient may require excerpts designating the trustee and conferring powers.
Does Maine allow pet trusts and other special trusts?
Yes. Maine follows the UTC model in providing specific statutory authority for pet trusts at 18-B M.R.S. Section 408, allowing a trust to be created for the care of an animal. The code also includes decanting authority at Section 414B, which lets an appropriate trustee distribute property to a new trust with different terms, and provisions recognizing trust protectors and directed trustee arrangements. These tools give Maine settlors flexibility for correction and administration that earlier trust law lacked. Charitable and noncharitable express trusts are both covered by the code.
Common mistakes
Common issues include assuming Maine requires notarization or witnesses for the trust instrument itself (it requires neither under Title 18-B, though recording-related steps such as deeds call for acknowledgment), and leaving the trust unfunded so property never moves through a new deed or retitled accounts. Another frequent error is assuming dynasty duration is unlimited: Maine's Uniform Statutory Rule Against Perpetuities caps nonvested interests at 90 years after creation, so multi-generational planning has a fixed horizon. People also assume self-settled asset protection is available; Maine has no DAPT statute, and the spendthrift provision does not shield the settlor's own creditors. Documents that omit a successor trustee, ignore the pet trust and decanting provisions at Sections 408 and 414B, or mismatch the certification described in Section 1013 create avoidable friction.
Maine notes
Maine operates under the Maine Uniform Trust Code, Title 18-B of the Maine Revised Statutes, enacted by PL 2003, c. 618 and effective July 1, 2005. Certification of trust contents are set by 18-B M.R.S. Section 1013, which may be signed or authenticated by any trustee, and a recipient may require excerpts designating the trustee and conferring powers. Maine follows the Uniform Statutory Rule Against Perpetuities at 33-A M.R.S. Section 101 et seq., with a 90-year wait-and-see period, so dynasty duration is finite. The code provides pet trusts (Section 408), decanting (Section 414B), trust protectors, and directed trustee arrangements. Maine has no state estate or inheritance tax but imposes state income tax on trust income for Maine-resident fiduciaries. Maine does not authorize self-settled asset protection trusts, though spendthrift protections follow the UTC model. Remote online notarization is recognized for practical signings.