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Pennsylvania Consolidated Statutes

20 Pa. Cons. Stat. § 7740.2 (2026)

  Modification or termination of noncharitable irrevocable trust by court - UTC 412.

✓ current as of May 2026
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§ 7740.2.  Modification or termination of noncharitable irrevocable trust by court - UTC 412.

(a)  Unanticipated circumstances.--The court may modify the administrative or dispositive provisions of a noncharitable irrevocable trust, make an allowance from the principal of the trust or terminate the trust if, because of circumstances that apparently were not anticipated by the settlor, modification, allowance or termination will further the purposes of the trust. To the extent practicable, the modification or allowance shall approximate the settlor's probable intention.

(b)  Inability to administer effectively.--The court may modify the administrative provisions of a noncharitable irrevocable trust if adherence to the existing provisions would be impracticable or wasteful or impair the trust's administration.

(c)  Distribution of property.--Upon termination of a trust under this section, the trustee shall distribute the trust property in a manner consistent with the purposes of the trust.

 

Cross References.  Section 7740.2 is referred to in sections 7705, 7740 of this title.

Notes of Decisions
Cited in 5 cases (3 in the last 5 years), 2018–2024 · leading case: In Re: Trust B of Wells Apl of: V.M.I. Found. (Pa. 2024).
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In Re: Trust B of Wells Apl of: V.M.I. Found. (Pa. 2024). · cites it 5× “20 Pa.C.S. § 7740.2(a). 65 Section 412(a) of the UTC provides: The court may modify the administrative or dispositive terms of a trust or terminate the trust if, because of circumstances not anticipated by the settlor, modification or termination will further the purposes of the…”
In Re: Trust B of Wells; Apl of: V.M.I. Found. (Pa. 2024). · cites it 5× “20 Pa.C.S. § 7740.2(a). 65 Section 412(a) of the UTC provides: The court may modify the administrative or dispositive terms of a trust or terminate the trust if, because of circumstances not anticipated by the settlor, modification or termination will further the purposes of the…”
Martin, C. v. Paul, S. & Martin, C. (Pa. Super. Ct. 2023). · cites it 4× “” 20 Pa.C.S. § 7740.2, Uniform Law Comment.”
In Re:The Anna Mae Litwin Irrevocable Trust (Pa. Super. Ct. 2020). · cites it 2× “Whether the trial court erred and abused its discretion by not holding an evidentiary hearing to determine the condition of the Deep Creek Property prior to the court rendering a decision to terminat[e] the Trust pursuant to 20 Pa.C.S. § 7740.2? 3. Whether the trial court erred…”
In Re: Finken v. Appeal of: Finken, M. (Pa. Super. Ct. 2018). “VI, § B(9) ____________________________________________ 12Appellant also contends that, contrary to Article I, Section H of the Trust and the court’s findings, the Trust is revocable and, thus, not subject to the modification provision set forth in 20 Pa.C.S. § 7740.2(a), which…”
— 20 Pa. Cons. Stat. § 7740.2(a) — 4 cases
In Re: Trust B of Wells Apl of: V.M.I. Found. (Pa. 2024). “20 Pa.C.S. § 7740.2(a). 65 Section 412(a) of the UTC provides: The court may modify the administrative or dispositive terms of a trust or terminate the trust if, because of circumstances not anticipated by the settlor, modification or termination will further the purposes of the…”
In Re: Trust B of Wells; Apl of: V.M.I. Found. (Pa. 2024). “20 Pa.C.S. § 7740.2(a). 65 Section 412(a) of the UTC provides: The court may modify the administrative or dispositive terms of a trust or terminate the trust if, because of circumstances not anticipated by the settlor, modification or termination will further the purposes of the…”
Martin, C. v. Paul, S. & Martin, C. (Pa. Super. Ct. 2023). “” 20 Pa.C.S. § 7740.2, Uniform Law Comment.”
In Re: Finken v. Appeal of: Finken, M. (Pa. Super. Ct. 2018). “VI, § B(9) ____________________________________________ 12Appellant also contends that, contrary to Article I, Section H of the Trust and the court’s findings, the Trust is revocable and, thus, not subject to the modification provision set forth in 20 Pa.C.S. § 7740.2(a), which…”
— 20 Pa. Cons. Stat. § 7740.2(b) — 2 cases
In Re: Trust B of Wells Apl of: V.M.I. Found. (Pa. 2024). “20 Pa.C.S. § 7740.2(a). 65 Section 412(a) of the UTC provides: The court may modify the administrative or dispositive terms of a trust or terminate the trust if, because of circumstances not anticipated by the settlor, modification or termination will further the purposes of the…”
In Re: Trust B of Wells; Apl of: V.M.I. Found. (Pa. 2024). “20 Pa.C.S. § 7740.2(a). 65 Section 412(a) of the UTC provides: The court may modify the administrative or dispositive terms of a trust or terminate the trust if, because of circumstances not anticipated by the settlor, modification or termination will further the purposes of the…”
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