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Pennsylvania Consolidated Statutes

20 Pa. Cons. Stat. § 7773 (2026)

 Impartiality - UTC 803.

✓ current as of May 2026
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§ 7773.  Impartiality - UTC 803.

If a trust has two or more beneficiaries, the trustee shall act impartially in investing, managing and distributing the trust property, giving due regard to the beneficiaries' respective interests in light of the purposes of the trust. The duty to act impartially does not mean that the trustee must treat the beneficiaries equally. Rather, the trustee must treat the beneficiaries equitably in light of the purposes of the trust.

Notes of Decisions
Cited in 10 cases (5 in the last 5 years), 2013–2023 · leading case: Robinson Twp. v. Commonwealth, 83 A.3d 901 (Pa. 2013).
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Robinson Twp. v. Commonwealth, 83 A.3d 901 (Pa. 2013). · cites it 3× “See Dernbaeh, 104 Dickinson L. Rev. at 14.”
Pennsylvania Env't Def. Found. v. Commonwealth, 161 A.3d 911 (Pa. 2017). “20 Pa.C.S. § 7773; Estate of Sewell, 487 Pa.”
The Marcellus Shale Coalition v. DEP of PA & Env't Quality Bd. of PA, 193 A.3d 447 (Pa. Commw. Ct. 2018). “2d 770 , 773 (1980) ]; 20 Pa. C.S. § 7773 [ (relating to trusts) ].”
Pennsylvania Env't Def. Found. v. Commonwealth, 161 A.3d 911 (Pa. 2017). “20 Pa.C.S. § 7773; Estate of Sewell, 487 Pa.”
PA Enviro Def. Fdn, Aplt. v. Commonwealth (Pa. 2022). · cites it 3× “at 311 (citing RESTATEMENT (SECOND) OF TRUSTS § 183 and 20 Pa.C.S. § 7773). Under the ERA, the benefit accorded to the people of Pennsylvania as beneficiaries is not an entitlement to income but rather the conservation and maintenance of public natural resources.”
In Re: Trusts Under the Will of Robert Montgomery (Pa. Super. Ct. 2017). “” 20 Pa.C.S. § 7773. “The duty to act impartially does not -6- J.”
In Re: Est. of McAleer Apl of: W. McAleer (Pa. 2021). “Pursuant to a trustee’s duty of impartiality, 20 Pa.C.S. § 7773, a trustee is not required to treat all trust beneficiaries equally, but rather “the trustee must treat the beneficiaries equitably in light of the purposes and terms of the trust.”
Martin, C. v. Paul, S. & Martin, C. (Pa. Super. Ct. 2023). “” 20 Pa.C.S. § 7773; see also In re Scheidmantel, 868 A.”
Marcellus Shale Coalition v. DEP, Aplts. (Pa. 2023). “2d at 773; 20 Pa.C.S. § 7773. Calling upon agency expertise to make permit decisions that comply with the Commonwealth’s trustee obligations does not dissipate the structural difficulties with a statutory scheme that fails both to ensure conservation of the quality and quantity…”
PA. Environ. Def. Fd., Aplt. v. Com & Gov. Wolf (Pa. 2021). “Accord 20 Pa.C.S. § 7773 (trustee’s duty to act impartially).”
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