2010 Pennsylvania Code
Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES
Chapter 77 - Trusts
7708 - Situs of trust.

     § 7708.  Situs of trust.
        (a)  Specified in trust instrument.--Without precluding other
     means for establishing a sufficient connection with the
     designated jurisdiction, provisions of a trust instrument
     designating the situs of the trust are valid and controlling if:
            (1)  a trustee's principal place of business is located
        in or a trustee is a resident of the designated jurisdiction;
            (2)  all or part of the trust administration occurs in
        the designated jurisdiction; or
            (3)  one or more of the beneficiaries resides in the
        designated jurisdiction.
        (b)  Unspecified in trust instrument.--If the trust
     instrument does not specify a situs:
            (1)  The situs of a testamentary trust shall be:
                (i)  in the county where letters were granted to the
            personal representative;
                (ii)  if letters under subparagraph (i) have not been
            granted, in a county where the letters might have been
            granted; or
                (iii)  if letters under subparagraph (i) have not
            been granted and are not subject to being granted, in a
            county in which any trustee resides or has a place of
            business.
            (2)  The situs of an inter vivos trust whose settlor is
        domiciled in this Commonwealth when the trust becomes
        irrevocable or, in the case of a revocable trust, when the
        first application is made to a court concerning the trust
        shall be:
                (i)  during the settlor's lifetime, either in the
            county of the settlor's principal residence or in the
            county in which any of the trustees resides or has a
            place of business; and
                (ii)  after the settlor's death:
                    (A)  in the county in which letters have been
                granted to the settlor's personal representative;
                    (B)  in a county in which letters might have been
                granted;
                    (C)  in a county which is the principal place of
                the trust's administration; or
                    (D)  in a county in which any trustee resides or
                has a place of business.
            (3)  The situs of an inter vivos trust whose settlor
        either is living and not domiciled in this Commonwealth at
        the time when the first application is made to a court
        concerning the trust or was not domiciled in this
        Commonwealth at the settlor's death after which the first
        application to a court concerning the trust is made
        thereafter shall be in a county where:
                (i)  a trustee's principal place of business is
            located or a trustee is a resident;
                (ii)  all or part of the trust administration occurs;
            or
                (iii)  one or more of the beneficiaries reside.
        (c)  Transfer.--By complying with subsections (d) and (e),
     the trustee may transfer the trust's situs to another
     jurisdiction if either immediately before or immediately after
     the proposed transfer:
            (1)  a trustee's principal place of business is located
        in or a trustee is a resident of the proposed jurisdiction;
            (2)  all or part of the trust administration occurs in
        the proposed jurisdiction; or
            (3)  one or more of the beneficiaries reside in the
        proposed jurisdiction.
        (d)  Notice of transfer.--The trustee shall notify the
     qualified beneficiaries of a proposed transfer of a trust's
     situs at least 60 days before the date as of which the trustee
     intends to change the situs. The notice of proposed transfer
     must include the following:
            (1)  The name of the jurisdiction to which the situs is
        to be transferred.
            (2)  The address and telephone number at the new location
        at which the trustee can be contacted.
            (3)  The reasons for the proposed transfer.
            (4)  The date on which the proposed transfer is
        anticipated to occur.
            (5)  A statement that if the situs is changed as the
        trustee proposes, venue will thereafter be in the county of
        the new situs consistent with section 7714 (relating to venue
        - UTC 204).
            (6)  The name and address of the court before which
        judicial actions involving the trust will be heard after the
        situs is changed as the trustee proposes.
            (7)  A statement that the change in situs will occur only
        if all qualified beneficiaries of the trust consent in
        writing to the change.
        (e)  Consent to transfer.--A trustee may transfer a trust's
     situs under this section without court approval if all the
     qualified beneficiaries of the trust consent in writing to the
     change.
        (f)  Successor trustee.--In connection with a transfer of the
     trust's situs, the trustee may transfer some or all of the trust
     property to a successor trustee designated in the trust
     instrument or appointed pursuant to section 7764 (relating to
     vacancy in trusteeship; appointment of successor - UTC 704).
        (g)  Court-directed change in situs.--A court having
     jurisdiction of a testamentary or inter vivos trust, on
     application of a trustee or any party in interest, after notice
     as the court shall direct and aided if necessary by the report
     of a master and after accounting as the court shall require, may
     direct, notwithstanding any other provision of this chapter,
     that the situs of the trust shall be changed to any other place
     within or without this Commonwealth if the court shall find the
     change necessary or desirable for the proper administration of
     the trust.
        (h)  Claims not discharged.--A change in situs under this
     section does not discharge any claim against the trustee.