Declaration of Trust — Mississippi UTC Adopted
State-specific requirements for creating a Declaration of Trust in Mississippi.Create yours now →
Certificate of Trust · At a glance
Mississippi · summary of the record on file
Mississippi Code of 1972, Title 91, Chapter 8 (Mississippi Uniform Trust Code), Miss. Code Ann. §§91-8-101 et seq. Certification of trust at Miss. Code §91-8-1013. Enacted 2009, effective January 1, 2011.Citation text is shown as currently recorded. No source URL is on file for this state.Source URL missing · unverified- Notary: Mississippi requires a trust to be notarized for it to be considered legally valid — the certification of trust statute (§91-8-1013(a)) explicitly requires the certification to be 'attested by a notary public.
- Witnesses: While the UTC itself does not mandate witnesses for trust instruments, Mississippi practice requires notarization for practical validity and recording.
- Recording: While the UTC itself does not mandate witnesses for trust instruments, Mississippi practice requires notarization for practical validity and recording.
- Source URL: https://law.justia.com/codes/mississippi/title-91/chapter-8/article-10/section-91-8-1013/
- Last verified: 2026-09-17
- Legal review: Not performed
Governing Statute
Mississippi Code of 1972, Title 91, Chapter 8 (Mississippi Uniform Trust Code), Miss. Code Ann. §§91-8-101 et seq. Certification of trust at Miss. Code §91-8-1013. Enacted 2009, effective January 1, 2011.
Execution Requirements
Mississippi requires a trust to be notarized for it to be considered legally valid — the certification of trust statute (§91-8-1013(a)) explicitly requires the certification to be 'attested by a notary public.' For the trust instrument itself, the Mississippi Uniform Trust Code requires the settlor to have capacity, indicate intention to create the trust, and have a definite beneficiary. While the UTC itself does not mandate witnesses for trust instruments, Mississippi practice requires notarization for practical validity and recording. Mississippi does not currently recognize digital-only trusts — the trust must be printed and physically signed. Real property held in trust requires notarized deeds for recording. No specific witness count is mandated for trust instruments under the Mississippi UTC.
Business Trust Treatment
Mississippi does not have a specific business trust or Massachusetts trust statute. Business trusts operating in Mississippi are typically structured as LLCs, corporations, or limited partnerships. The Mississippi Uniform Trust Code applies to express trusts generally but does not specifically address business trusts as a distinct entity type. Mississippi's LLC Act and business corporation statutes are the primary vehicles for business entities. Foreign business trusts may operate in Mississippi subject to foreign entity registration requirements. Mississippi's trust code covers charitable and noncharitable express trusts. The Mississippi Secretary of State has published reports on trust law reform including directed trustee and trust protector provisions.
Favorable Trust Laws
Mississippi follows the common law rule against perpetuities (21 years after a life in being) for most trusts, as the Mississippi Uniform Trust Code does not alter the perpetuities period. However, Mississippi has been considering dynasty trust legislation. Mississippi does not have a self-settled asset protection trust (DAPT) statute. Mississippi offers spendthrift trust protections under the UTC. Mississippi has no state income tax, which is favorable for trust income taxation (no state-level tax on trust income). Mississippi has no state estate or inheritance tax. Mississippi's lack of state income tax makes it potentially favorable for trust administration from a tax perspective, though its perpetuities and lack of DAPT legislation limit dynasty and asset protection planning. Mississippi's trust code includes provisions for directed trustees, trust protectors, and trust decanting.
Unique Factors
Mississippi's certification of trust statute (§91-8-1013) is notably more detailed than the standard UTC §1013 model, requiring notary attestation (unique among UTC states), successor trustee conditions, beneficiary indemnification for third parties, and explicit provisions allowing third parties to demand additional information to clarify ambiguities. Mississippi has no state income tax, making it tax-favorable for trust administration. The Mississippi Secretary of State has been actively involved in trust law reform, publishing legislative reports on directed trustees, trust protectors, and uneconomic trust modifications. Mississippi's UTC includes unique provisions for enforcement of no-contest/in terrorem/forfeiture clauses (§91-8-1014). Mississippi allows modification or termination of uneconomic trusts (§91-8-414) and reformation to correct mistakes (§91-8-415).
Certification of Trust in Mississippi
Miss. Code §91-8-1013 provides that instead of furnishing a copy of the trust instrument to any person to evidence the existence and validity of the trust, the trustee may furnish a certification of trust, signed by the trustee or trustees having signature authority, attested by a notary public, and containing the following: (1) an affirmation of the current existence of the trust and the date on which the trust came into existence; (2) the identity of the settlor or settlors; (3) the identity and address of the currently acting trustee or trustees, and may contain the identity and address of named successor trustees or a statement that no successor is named; (4) the administrative or managerial powers of the trustee in a pending transaction or relevant to the request; (5) the revocability or irrevocability of the trust and the identity of any person holding a power to revoke the trust; (6) when there are multiple trustees, the signature authority indicating whether all or less than all are required to sign to exercise various powers; (7) where successor trustees are designated, a statement detailing conditions for succession or a statement that a third party may rely on the authority of successors without proof; (8) the trust's Taxpayer Identification Number (SSN or EIN), but only if essential to the transaction; (9) the name in which title to trust property may be taken; (10) a statement that, to the best of the trustee's knowledge, the trust has not been revoked, modified, or amended in any manner that would cause the representations to be incorrect. The certification need not contain dispositive provisions of the trust. The trustee may provide copies of all or part of the trust document. A person relying on the certification without actual knowledge of incorrectness is not liable and may assume the facts. Any person relying on the certification is indemnified from trust assets for costs/damages from beneficiary actions. Failure to request a certification does not affect protections. Third parties are not required to enter contracts and may demand additional information to clarify ambiguities. Judicial proceedings are not limited.
Already have a trust? You may also need a Certificate of Trust for Mississippi to prove its existence to banks and institutions.
How a Declaration of Trust works in Mississippi
A declaration of trust in Mississippi operates under the Mississippi Uniform Trust Code, Miss. Code Ann. Title 91, Chapter 8, Sections 91-8-101 et seq., enacted in 2009 and effective January 1, 2011. The trust is created when the settlor has capacity, indicates intent to create a trust, and a definite beneficiary exists. Mississippi stands out because notarization is effectively part of valid practice: the certification of trust statute requires the certification to be attested by a notary public, and deeds moving real property into the trust must be notarized for recording. Mississippi does not currently recognize digital-only trusts, so the instrument is printed and physically signed. Funding makes the trust operative through retitled accounts and recorded deeds. When third parties need proof of authority, Section 91-8-1013 permits a certification of trust signed by trustees with signature authority and attested by a notary public, containing more detail than the standard UTC model.
Frequently asked questions
Does a Mississippi declaration of trust have to be notarized?
In practice, yes. The certification of trust statute, Section 91-8-1013(a), explicitly requires the certification to be attested by a notary public, and Mississippi practice requires notarization for practical validity and for recording. While the trust code itself does not mandate a specific witness count for trust instruments, the working expectation in Mississippi is that trust documents are printed, physically signed, and notarized. Deeds transferring real property into the trust require notarization for recording. Mississippi does not currently recognize digital-only trusts, so a paper instrument with wet signatures remains the norm.
What goes in a Mississippi certification of trust under Section 91-8-1013?
The certification is signed by the trustee or trustees having signature authority and attested by a notary public. It affirms the current existence of the trust and its creation date, identifies the settlors and currently acting trustees with addresses, may name successor trustees, states the trustee's powers for the pending transaction, declares revocability and who holds the power to revoke, explains cotrustee signature authority, states the taxpayer identification number only if essential to the transaction, and names the title-holding form.
How long can a Mississippi trust last?
Mississippi follows the common law rule against perpetuities for most trusts: interests must vest within 21 years after a life in being, as the Mississippi Uniform Trust Code does not alter the perpetuities period. This limits dynasty trust planning compared with states that have extended or abolished the rule. On the tax side, Mississippi is favorable: no state income tax means no state-level tax on trust income, and there is no state estate or inheritance tax, with spendthrift protections available under the UTC.
How does Mississippi treat business trusts?
Mississippi does not have a specific business trust or Massachusetts trust statute. Business trusts operating in the state are typically structured as LLCs, corporations, or limited partnerships under Mississippi's business entity statutes. The Mississippi Uniform Trust Code applies to express trusts generally but does not address business trusts as a distinct entity type, and foreign business trusts may operate subject to foreign entity registration requirements. No dedicated business trust registration framework exists in Mississippi.
Common mistakes
Common issues include preparing a paperless signing: Mississippi does not recognize digital-only trusts, and the working practice is a printed instrument with wet signatures, with the certification of trust attested by a notary public under Section 91-8-1013(a). Another frequent error is using the standard UTC certification checklist, because Mississippi's version is more detailed, adding successor trustee conditions, beneficiary indemnification for third parties, and explicit allowance for third parties to request additional information to clarify ambiguities. Assuming dynasty duration is unlimited is also wrong, since the common law rule against perpetuities still applies at 21 years after a life in being. People sometimes assume a state income tax applies to trust income, but Mississippi has none, along with no estate or inheritance tax. Unfunded trusts and omitted successor trustees remain common avoidable problems.
Mississippi notes
Mississippi operates under the Mississippi Uniform Trust Code, Miss. Code Ann. Sections 91-8-101 et seq., enacted in 2009 and effective January 1, 2011. The certification of trust under Section 91-8-1013 is notably more detailed than the standard UTC model, requiring notary attestation, successor trustee conditions and succession statements, beneficiary indemnification of third parties from trust assets, taxpayer identification only when essential to the transaction, and explicit provisions allowing third parties to request additional information to clarify ambiguities. Mississippi includes unique provisions for enforcing no-contest, in terrorem, and forfeiture clauses at Section 91-8-1014, plus modification or termination of uneconomic trusts at Section 91-8-414 and reformation to correct mistakes at Section 91-8-415. The common law rule against perpetuities applies. Mississippi has no state income tax, no state estate tax, and no inheritance tax, and does not authorize self-settled asset protection trusts.