Pennsylvania Consolidated Statutes
20 Pa. Cons. Stat. § 7780 (2026)
Recordkeeping and identification of trust property - UTC 810.
✓ current as of May 2026
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§ 7780. Recordkeeping and identification of trust property - UTC 810.
(a) Records.--A trustee shall keep adequate records of the administration of the trust.
(b) Commingling trust property prohibited.--A trustee shall keep trust property separate from the trustee's own property.
(c) Designating trust property.--Except as otherwise provided in subsection (d) and section 3321 (relating to nominee registration; corporate fiduciary as agent; deposit of securities in a clearing corporation; book-entry securities), a trustee shall cause the trust property to be designated so that the interest of the trust, to the extent feasible, appears in records maintained by a party other than a trustee or beneficiary.
(d) Investing property of separate trusts.--If the trustee maintains records clearly indicating the respective interests, a trustee may invest as a whole the property of two or more separate trusts.
Notes of Decisions
Cited in 9
cases (5 in the last 5 years), 2017–2022 · leading case: Pennsylvania Env't Def. Found. v. Commonwealth, 161 A.3d 911 (Pa. 2017).
Pennsylvania Env't Def. Found. v. Commonwealth, 161 A.3d 911 (Pa. 2017). “”); see also 20 Pa.C.S. § 7780 (providing that the duty to administer a trust with prudence involves “considering the purposes” of the trust and “the exercise of reasonable care, skill, and caution”).”
Pennsylvania Env't Def. Found. v. Commonwealth, 161 A.3d 911 (Pa. 2017). “”); see also 20 Pa.C.S. § 7780 (providing that the duty to administer a trust with prudence involves “considering the purposes” of the trust and “the exercise of reasonable care, skill, and caution”).”
PA Env't Def. Found. v. Com. of PA (Pa. Commw. Ct. 2020). “3d at 978 ); see Section 7780 of the Uniform Trust Act, 20 Pa. C.S. §7780 (providing that the duty to administer a trust with prudence involves “considering the purposes” of the trust and “the exercise of reasonable care, skill, and caution”).”
PA Env. Def. Fdn., Aplt. v. Gov. Wolf (Pa. 2017). “” 20 Pa.C.S. § 7780. 25 Justice Baer’s contention that our holding today “cordons off” hundreds of millions of dollars from other budgetary uses is inaccurate.”
PA Enviro Def. Fdn, Aplt. v. Commonwealth (Pa. 2022). “at *16 (quoting 20 Pa. C.S. § 7780(a)). In addition, ‘[a] trustee shall keep trust property separate from the trustee’s own property’ 20 Pa.”
PA Enviro Def. Fdn, Aplt. v. Commonwealth (Pa. 2022). “” 20 Pa.C.S. § 7780(a), (b). 26 Section 1726-G of the Fiscal Code, entitled “Fund transfers,” provides as follows: During the 2017-2018 fiscal year, $300,000,000 shall be transferred from amounts available in special funds and restricted accounts to the General Fund.”
PA Enviro Def. Fdn, Aplt. v. Commonwealth (Pa. 2022). “, 20 Pa.C.S. § 7780(a) (requiring a trustee to maintain “adequate records of the administration of the trust”); id.”
PA Enviro Def. Fdn, Aplt. v. Commonwealth (Pa. 2022). “See 20 Pa.C.S. §7780(b). Section 1601.2-E(b) also fails to require an accounting if “[a]ny other money appropriated or transferred to the fund” is non-trust money.”
Trust Under Deed of: Goodwin, J., Appeal of: Nagel (Pa. Super. Ct. 2021). “To the extent that Lynn attempts to justify her inability to provide adequate supporting documentation for her deficient accounting by contending that she only had limited time to prepare the accounting, id.”
— 20 Pa. Cons. Stat. § 7780(a) — 5 cases
PA Env't Def. Found. v. Com. of PA (Pa. Commw. Ct. 2020). “3d at 978 ); see Section 7780 of the Uniform Trust Act, 20 Pa. C.S. §7780 (providing that the duty to administer a trust with prudence involves “considering the purposes” of the trust and “the exercise of reasonable care, skill, and caution”).”
PA Enviro Def. Fdn, Aplt. v. Commonwealth (Pa. 2022). “” 20 Pa.C.S. § 7780(a), (b). 26 Section 1726-G of the Fiscal Code, entitled “Fund transfers,” provides as follows: During the 2017-2018 fiscal year, $300,000,000 shall be transferred from amounts available in special funds and restricted accounts to the General Fund.”
PA Enviro Def. Fdn, Aplt. v. Commonwealth (Pa. 2022). “at *16 (quoting 20 Pa. C.S. § 7780(a)). In addition, ‘[a] trustee shall keep trust property separate from the trustee’s own property’ 20 Pa.”
PA Enviro Def. Fdn, Aplt. v. Commonwealth (Pa. 2022). “, 20 Pa.C.S. § 7780(a) (requiring a trustee to maintain “adequate records of the administration of the trust”); id.”
Trust Under Deed of: Goodwin, J., Appeal of: Nagel (Pa. Super. Ct. 2021). “To the extent that Lynn attempts to justify her inability to provide adequate supporting documentation for her deficient accounting by contending that she only had limited time to prepare the accounting, id.”
— 20 Pa. Cons. Stat. § 7780(b) — 3 cases
PA Env't Def. Found. v. Com. of PA (Pa. Commw. Ct. 2020). “3d at 978 ); see Section 7780 of the Uniform Trust Act, 20 Pa. C.S. §7780 (providing that the duty to administer a trust with prudence involves “considering the purposes” of the trust and “the exercise of reasonable care, skill, and caution”).”
PA Enviro Def. Fdn, Aplt. v. Commonwealth (Pa. 2022). “at *16 (quoting 20 Pa. C.S. § 7780(a)). In addition, ‘[a] trustee shall keep trust property separate from the trustee’s own property’ 20 Pa.”
PA Enviro Def. Fdn, Aplt. v. Commonwealth (Pa. 2022). “See 20 Pa.C.S. §7780(b). Section 1601.2-E(b) also fails to require an accounting if “[a]ny other money appropriated or transferred to the fund” is non-trust money.”
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