Estate practice may also include issues related to power of attorney or guardianship. For resources on these topics, see the Pennsylvania Power of Attorney and Guardianship in Pennsylvania guides.
A trust is "a fiduciary relationship with respect to property, arising from a manifestation of intention to create that relationship and subjecting the person who holds title to the property to duties to deal with it for the benefit of charity or for one or more persons, at least one of whom is not the sole trustee." Restatement (Third) of Trusts § 2 (Am. Law Inst. 2003).
In Pennsylvania, "a trust exists when one holds the legal title to property for the benefit of another, or when the legal estate, interest or title in the property is in one person and the equitable estate, interest or title is in another." 51 P.L.E.2d Trusts § 1 (2020).
The Pennsylvania legislature passed the Pennsylvania Uniform Trust Act in 2006 (2006, July 7, P.L. 625, No. 98; legislative history). The majority of this act is codified at 20 Pa.C.S. §§ 7701-7799.3. See the Tables volumes of the print Purdon's Pennsylvania Statutes for the correlation table that lists additional statute sections related to this act. For where to find Pennsylvania statutes, see the Pennsylvania Statutes guide.
The Pennsylvania Uniform Trust Act is based upon the Uniform Trust Code (2000) approved and recommended by the Uniform Law Commission (ULC, also known as National Conference of Commissioners on Uniform State Laws). For more information, see the 2005 Joint State Government Commission Comment found at the beginning Title 20, Chapter 77 of the print Purdon's Pennsylvania Statutes and on Westlaw. The comments found in Title 20, Chapter 77 were reproduced from the April 2005 Joint State Government Commission's Report of the Advisory Committee on Decedents' Estates Laws, proposing the Pennsylvania Uniform Trust Act. HeinOnline's National Conference of Commissioners on Uniform State Laws Collection includes the Uniform Trust Code (2000) as well as various drafts and amendments.
Additional trust-related laws may be included in other areas of the Pennsylvania Statutes. For example, Title 20, Chapter 75 is "Limitations on Exercise of Trustee Powers and Powers of Beneficiaries to Appoint Trustees." Use the index volumes or conduct a search to find relevant statutes.
The resources listed below are a selection of the secondary materials related to trusts in Pennsylvania. It may be beneficial to also look at the resources listed in the Estate Practice & Planning page of this guide. Additional material may be available at Jenkins. Search the Jenkins' catalog for trust* and limit the location to Pennsylvania for a more detailed list. Visitors to Jenkins may also want to browse the shelves around call numbers KFP137 through KFP140.
The following resources include sample forms related to trusts in Pennsylvania. Forms may also be included in the other resources listed on this page.
For additional resources on estate planning for animals and pets, see the Animal Law guide.
Dunlap-Hanna Pennsylvania Forms LexisNexis
Also available on the library's Lexis computers.
See Chapter 67: Charitable Trusts, Chapter 70: Trusts, and Chapter 78: Trust Estates.
Estate Planning in Pennsylvania Pennsylvania Bar Institute
See Chapter 4: Drafting the Trust. Includes forms.
Library also has previous editions: see all.
PA Legal Forms Gale
Member database available to all members. Includes a variety of forms relating to trusts, including "Agreement Among Beneficiaries to Terminate Trust", "General Form of Amendment of Trust Agreement", "General Form of Irrevocable Trust Agreement", "Release by Trustor of Right to Revoke Trust", and "Trust Agreement - Family Special Needs".
Pennsylvania Transaction Guide: Legal Forms LexisNexis
Also available on the library's Lexis computers. Also referred to as Bongiovanni.
See chapters 83-107. Topics include "Standard Testamentary Trusts", "Revocable Trusts", and "Charitable Trusts."
The following member databases include information and sample forms related to trusts in Pennsylvania. Members must be logged in to jenkinslaw.org to access these databases. These databases are also available in the library.
PA Legal Forms Gale
Member database available to all members. Includes a variety of forms relating to trusts, including "Agreement Among Beneficiaries to Terminate Trust", "General Form of Amendment of Trust Agreement", "General Form of Irrevocable Trust Agreement", "Release by Trustor of Right to Revoke Trust", and "Trust Agreement - Family Special Needs".
Pennsylvania Law Encyclopedia
Available on the LexisNexis Digital Library. See "Trusts" (vol. 51).
Also on the library's Lexis computers and in print.
The following print resources include information regarding trusts in Pennsylvania. Some resources published by LexisNexis and West/Thomson Reuters may be available on the library's Lexis and Westlaw computers. See below for more information.
Dunlap-Hanna Pennsylvania Forms LexisNexis
Also available on the library's Lexis computers.
See Chapter 67: Charitable Trusts, Chapter 70: Trusts, and Chapter 78: Trust Estates.
Partridge-Remick Practice and Procedure in the Orphan's Court Division, Court of Common Pleas of Pennsylvania LexisNexis
Also available on the library's Lexis computers as "Remick's Pennsylvania Orphans' Court Practice".
See Chapter XXXV: Trustees.
Pennsylvania Estate Planning, Wills, and Trusts Library: Forms and Practice Manual Data Trace Pub.
Includes forms.
Pennsylvania Law Encyclopedia LexisNexis
Also available on the library's Lexis computers and the LexisNexis Digital Library.
See "Trusts" (vol. 51). Library also has previous edition: see all.
Pennsylvania Orphans' Court Commonplace Book Bisel
Also referred to as Hunter's. See "Trusts" and "Trustees". Library also has previous edition: see all.
Pennsylvania Special Needs Planning Guide: A Handbook for Trustees of Special Needs Trusts Bisel
Includes forms. Library also has previous editions: see all.
Pennsylvania Transaction Guide: Legal Forms LexisNexis
Also available on the library's Lexis computers. Also referred to as Bongiovanni.
See chapters 83-107. Topics include "Standard Testamentary Trusts", "Revocable Trusts", and "Charitable Trusts."
Pennsylvania Trust Guide: A Handbook for Trustees and Their Advisors Bisel
Includes forms. Library also has previous editions: see all.
Standard Pennsylvania Practice West/Thomson Reuters
Also available on the library's Westlaw computers.
See Chapter 160: Trusts, Generally, Chapter 161: Trustees, Generally, and Chapter 162: Accounting by Trustees; Trust Distribution. Library also has previous edition: see all.
Summary of Pennsylvania Jurisprudence 2d West/Thomson Reuters
Also available on the library's Westlaw computers.
See Probate, Estates, and Trusts, Part 3: Trusts (chapters 29-41). Library also has previous edition.
In conjunction with its continuing legal education courses, the Pennsylvania Bar Institute (PBI) produces many books each year covering various estate and elder law topics, including trusts. Some of these concentrate on more specific or unusual areas of the law. When a researcher has difficulty finding an answer in the manuals or form books, it is a good idea to turn to a PBI publication for guidance.
21st Annual Estate & Elder Law Symposium
See Chapter I: Lessons Learned: Top 5 Trust Strategies for Business Owners after One Year of Tax Reform.
22nd Annual Elder Law Institute
See Chapter G: Taxation of Special Needs Trusts - Plain and Simple, Chapter J: Using Irrevocable Trusts in Medicaid and Veterans' Benefits Planning, Chapter P: Use of Trusts in Retirement Planning, Chapter Y: The Ins and Outs of Special Needs Trusts, Chapter Z: Giving Your Trust a Facelift: Trust Modification, Chapter CC: Special Needs Trusts Administration: Common Concerns and Best Practices, and Chapter DD: Top 9 Pitfalls to Avoid When Drafting a Trust.
23rd Annual Estate Law Institute
See Chapter...
24th Annual Estate Law Institute
See Chapter D: Revisiting Solomon: Using Trusts to Protect a Child's Inheritance from Equitable Distribution in Divorce; Chapter I: Irrevocable Life Insurance Trusts; and Chapter K: A Continuing Retrospective of the Pennsylvania Uniform Trust Act.
25th Annual Estate Law Institute
See Chapter D: Drafting Special Needs Trusts, Chapter E: Trust Essentials, Chapter I: Introduction to Tax-Driven Trusts, Chapter M: Tax-Driven Trusts - Advanced Concepts, Chapter P: Non-Tax Considerations in Drafting Trusts, and Chapter X: Special Needs Trusts.
26th Annual Estate Law Institute
See Chapter C: Trust Guide for Estate Law Attorneys, Chapter F: A Continuing Retrospective of the Pennsylvania Uniform Trust Act, Chapter Q: Drafting a Substance Abuse Trust for a Child or Grandchild, Chapter X: What Trust & Estate Planning Attorneys Need to Know About Special Needs Trusts, Chapter Z: Lessons Learned: Top 5 Trust Strategies for Business Owners after One Year of Tax Reform, and Chapter GG: Selected Issues in Buy-Sell Agreements for Trust and Estate Attorneys.
27th Annual Estate Law Institute
See Chapter 9: New Section 67(g) - Form 1041 Trust Deduction Rules Post TCJA of 2017 and Chapter 12: Achieving a Step-Up in Basis for Certain Trust Assets Through a General Power of Appointment.
The Art of Trust Litigation: Amending, Challenging and Modifying Trusts in PA
Drafting Wills and Trusts in Pennsylvania PBI Press
Includes forms. Library has previous editions: see all.
Elder Law Update 2019
See Chapter 3, Chapter 2: Special Needs Trust Administration: Common Concerns and Best Practices.
Estate Planning in Pennsylvania PBI Press
See Chapter 4: Drafting the Trust. Includes forms.
Library has previous editions: see all.
Fixing a Broken Trust
Includes forms. Library has previous edition: see all.
Irrevocable Trusts: Drafting with the Right Ingredients
Library has previous editions: see all.
Making Use of Trusts for Asset Protection of the Middle Class
Special Needs Trusts in Pennsylvania
Includes forms. Library has previous editions: see all.