Pennsylvania Consolidated Statutes

20 Pa. Cons. Stat. § 8101 (2026)

Short title of chapter.

✓ current as of May 2026

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CHAPTER 81

PRINCIPAL AND INCOME

Subchapter

A. Preliminary Provisions; Power to Adjust; Power to Convert to Unitrust

B. Decedent's Estate or Terminating Income Interest

C. Apportionment at Beginning and End of Income Interest

D. Allocation of Receipts During Administration of Trust

E. Allocation of Disbursements During Administration of Trust

F. (Reserved)

G. (Reserved)

H. Miscellaneous Provisions

Enactment. Chapter 81 was added May 16, 2002, P.L.330, No.50, effective in 60 days.

Prior Provisions. Former Chapter 81, which related to the same subject matter, was added June 30, 1972, P.L.508, No.164, and repealed May 16, 2002, P.L.330, No.50, effective in 60 days.

Cross References. Chapter 81 is referred to in sections 3702, 5164, 5536 of this title.

SUBCHAPTER A

PRELIMINARY PROVISIONS; POWER TO ADJUST;

POWER TO CONVERT TO UNITRUST

Sec.

8101. Short title of chapter.

8102. Definitions.

8103. Fiduciary duties; general principles.

8104. Trustee's power to adjust.

8105. Power to convert to unitrust.

8106. Judicial control of discretionary powers.

8107. Express trusts.

8108. (Reserved).

8109. (Reserved).

8110. (Reserved).

8111. (Reserved).

8112. (Reserved).

8113. Charitable trusts.

Cross References. Subchapter A is referred to in section 8149 of this title.

§ 8101. Short title of chapter.

This chapter shall be known and may be cited as the Pennsylvania Uniform Principal and Income Act.

Notes of Decisions

Cited in 1 case, 2014–2014 · leading case: Joan Glisson Trust v. Delaware Valley Saving Bank (Pa. Super. Ct. 2014).

Sort: Relevance Newest Treatment

Joan Glisson Trust v. Delaware Valley Saving Bank (Pa. Super. Ct. 2014). “8 See Pennsylvania Principal and Income Act, 20 Pa.C.S. § 8101 et seq. - 20 - J-A09023-14 Finally, “[w]hen a settlor of a trust reserves a power to revoke in a given manner and under certain conditions, revocation cannot be effected in another manner.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.