Declaration of Trust — Pennsylvania UTC Adopted
State-specific requirements for creating a Declaration 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
Governing Statute
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.
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.
Certification of Trust in Pennsylvania
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.
Already have a trust? You may also need a Certificate of Trust for Pennsylvania to prove its existence to banks and institutions.
How a Declaration of Trust works in Pennsylvania
A declaration of trust in Pennsylvania is the written instrument that creates a trust under 20 Pa.C.S. Chapter 77, the Pennsylvania Uniform Trust Act (PUTA), enacted 2006 and effective 2007. The settlor states an intent to hold property for named beneficiaries and appoints a trustee to manage it. The trust instrument must be signed by the settlor. Pennsylvania does not require a statutory witness for trust execution under PUTA. Notarization is not statutorily required for trust validity but is customary and recommended for third-party acceptance. The trust becomes active when it is funded: real property moves by a new deed to the trustee, and bank and brokerage accounts are retitled in the name of the trust or trustee. A successor trustee named in the document takes over if the acting trustee steps down, becomes incapacitated, or dies. For real property transfers into trust, the deed must be notarized and recorded in the county where the property is located. When proof of the trust is needed, 20 Pa.C.S. § 7790.3 lists
Frequently asked questions
Does a Pennsylvania declaration of trust have to be notarized or witnessed?
Under 20 Pa.C.S. Chapter 77 (PUTA), Pennsylvania does not require a statutory witness for trust execution. Notarization is not statutorily required for trust validity but 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 certification of trust itself does not require notarization. PA trust code does not require recording of the trust instrument.
Can a Pennsylvania trust continue forever?
Pennsylvania does not have a general dynasty trust statute abolishing the rule against perpetuities for personal trusts. However, Pennsylvania does allow business trusts to exist in perpetuity under 15 Pa.C.S. § 9503(d), which explicitly exempts business trusts from the rule against perpetuities. The specific terms of the trust instrument and how the trust is administered still determine what happens in any particular case. For personal trusts, the common law rule against perpetuities applies.
What goes in a certification of trust under 20 Pa.C.S. § 7790.3?
The statute lists the contents: 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, whether the trust is revocable or irrevocable 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. The certification must state that the
How does Pennsylvania treat business trusts?
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 (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. § 9503(d). Trustees have broad powers including buying, selling, and merging. Foreign business trusts are recognized. Pennsylvania explicitly exempts business trusts from the rule against perpetuities, one of the few states with express
Common mistakes
Common issues include assuming Pennsylvania law requires witnesses or notarization for the trust instrument itself (PUTA does not require either, though recording-related steps such as deeds call for notarization), and leaving the trust unfunded so that property never actually moves into it through a new deed or retitled accounts. A frequent mix-up is the distinction between personal trusts and business trusts in Pennsylvania: business trusts are exempt from the rule against perpetuities under 15 Pa.C.S. § 9503(d), but personal trusts are not. People also assume Pennsylvania is favorable for asset protection, but PA does not allow self-settled asset protection trusts. The PA inheritance tax (not estate tax) is unique and affects trust distributions. Documents that omit a successor trustee, or that do not match the certification of trust described in 20 Pa.C.S. § 7790.3, create avoidable friction during administration.
Pennsylvania notes
Pennsylvania operates under 20 Pa.C.S. Chapter 77 (PUTA), enacted 2006 and effective 2007. Certification of trust contents are set by 20 Pa.C.S. § 7790.3 (UTC § 1013). Pennsylvania does not require a statutory witness for trust execution, and notarization is not statutorily required for trust validity. Pennsylvania has a comprehensive statutory business trust framework at 15 Pa.C.S. Chapter 95, enacted 1988, with business trusts explicitly exempt from the rule against perpetuities under § 9503(d). Pennsylvania does not allow self-settled asset protection trusts, making it less favorable for asset protection planning. Pennsylvania imposes an inheritance tax (not estate tax), which is unique among states. The PA UTC includes trust protector and directed trustee provisions that are more modern than many states.