2010 Pennsylvania Code
Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES
Chapter 77 - Trusts
7780 - Recordkeeping and identification of trust property - UTC 810.

     § 7780.  Recordkeeping and identification of trust property -
                UTC 810.
        (a)  Records.--A trustee shall keep adequate records of the
     administration of the trust.
        (b)  Commingling trust property prohibited.--A trustee shall
     keep trust property separate from the trustee's own property.
        (c)  Designating trust property.--Except as otherwise
     provided in subsection (d) and section 3321 (relating to nominee
     registration; corporate fiduciary as agent; deposit of
     securities in a clearing corporation; book-entry securities), a
     trustee shall cause the trust property to be designated so that
     the interest of the trust, to the extent feasible, appears in
     records maintained by a party other than a trustee or
     beneficiary.
        (d)  Investing property of separate trusts.--If the trustee
     maintains records clearly indicating the respective interests, a
     trustee may invest as a whole the property of two or more
     separate trusts.