Pennsylvania § 7780.14 Exclusions - UDTA 5

Pennsylvania Statutes

§ 7780.14 — Exclusions - UDTA 5

Pennsylvania § 7780.14

Title 20DECEDENTS, ESTATES AND FIDUCIARIES

Ch. 77TRUSTS

Subch.DIRECTED TRUSTS

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Bluebook

20 Pa. Cons. Stat. § 7780.14 (2026).

Text

This subchapter does not apply to:

(1)A power of appointment.

(2)A power held by the settlor or a beneficiary of a trust to appoint or remove a trustee or a trust director unless the terms of the trust provide that the power is exercisable by the settlor or beneficiary acting as a trust director.

(3)A settlor's power over a trust to the extent the settlor may revoke the trust.

(4)A power of a beneficiary over a trust to the extent the exercise or nonexercise of the power affects the beneficial interest of:

(i)the beneficiary; or

(ii)another beneficiary who is represented by the beneficiary under Subchapter C (relating to representation) with respect to the exercise or nonexercise of the power.

(5)A power over a trust that must be held in a nonfiduciary capacity to achieve the

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This subchapter does not apply to:

(1) A power of appointment.

(2) A power held by the settlor or a beneficiary of a trust to appoint or remove a trustee or a trust director unless the terms of the trust provide that the power is exercisable by the settlor or beneficiary acting as a trust director.

(3) A settlor's power over a trust to the extent the settlor may revoke the trust.

(4) A power of a beneficiary over a trust to the extent the exercise or nonexercise of the power affects the beneficial interest of:

(i) the beneficiary; or

(ii) another beneficiary who is represented by the beneficiary under Subchapter C (relating to representation) with respect to the exercise or nonexercise of the power.

(5) A power over a trust that must be held in a nonfiduciary capacity to achieve the settlor's tax objectives under 26 U.S.C. (relating to Internal Revenue Code), as amended, and regulations issued thereunder, as amended.