2010 Pennsylvania Code
Title 15 - CORPORATIONS AND UNINCORPORATED ASSOCIATIONS
Chapter 55 - Corporate Powers, Duties and Safeguards
5589 - Records; ownership of assets.

     § 5589.  Records; ownership of assets.
        The nonprofit corporation shall designate clearly upon its
     records the names of the trusts or funds on behalf of which such
     corporation, as fiduciary or otherwise, owns a participation in
     any common trust fund and the extent of the interest of the
     trust or fund therein. No such trust or fund shall be deemed to
     have individual ownership of any asset in such common trust
     fund, but shall be deemed to have a proportionate undivided
     interest in the common trust fund. The ownership of the
     individual assets comprising any common trust fund shall be
     solely in the nonprofit corporation as fiduciary or otherwise.