Pennsylvania Consolidated Statutes

20 Pa. Cons. Stat. § 7775 (2026)

 Costs of administration - UTC 805.

✓ current as of May 2026
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§ 7775.  Costs of administration - UTC 805.

In administering a trust, the trustee may incur only costs that are reasonable in relation to the trust property, the purposes of the trust and the skills of the trustee.

Notes of Decisions
Cited in 3 cases (3 in the last 5 years), 2021–2023 · leading case: Est. of: R.L.M., Appeal of: H.B.C. (Pa. Super. Ct. 2023).
Est. of: R.L.M., Appeal of: H.B.C. (Pa. Super. Ct. 2023). · cites it 2× “quoting 20 Pa.C.S § 7775. That statute, in turn, cites the Restatement (Second) of Trusts § 188 for the proposition that “[t]he obligation to incur only necessary or appropriate costs of administration has long been part of the law of trusts.”
In Re: Est. of McAleer Apl of: W. McAleer (Pa. 2021). “20 Pa.C.S. §§ 7775, 7769. This is a set-aside for administrative expenses within the corpus.”
PA Enviro Def. Fdn, Aplt. v. Commonwealth (Pa. 2022). “” 20 Pa.C.S. § 7775; see also RESTATEMENT (SECOND) OF TRUSTS § 188 (1959) (“The trustee can properly incur expenses which are necessary or appropriate to carry out the purposes of the trust and are not forbidden by the terms of the trust, and such other expenses as are…”
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