2010 Pennsylvania Code
Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES
Chapter 87 - Employee Benefits
8702 - Combining trusts.

     § 8702.  Combining trusts.
        Whenever two or more trusts heretofore have been or hereafter
     shall be created primarily for the benefit of the employees of
     the same employer or their families or appointees under any
     stock, bonus, pension, disability, death benefit, profit sharing
     or other employee-benefit plan or plans and the court of common
     pleas having jurisdiction over any one of such trusts, upon the
     application of the employer who established such trusts, any
     trustee thereof or any other party in interest, shall find that
     such trusts can be more effectively administered if they are
     combined, the court, in its discretion, after such notice to
     parties in interest as the court shall direct, may order that
     they be combined into one trust, which may be one of such
     existing trusts, in the manner and to the extent that the court
     shall approve, but not so as to violate any express provision to
     the contrary in any conveyance creating any of the trusts so
     combined.