Baker

Sen. Baker’s trust modernization legislation signed into law

WILKES-BARRE — Sen. Lisa Baker on Wednesday said Pennsylvania’s lack of a directed trust act posed a barrier to competitiveness in establishing and managing directed trusts.

“By reducing costs and alleviating administrative burdens we are ensuring a more efficient distribution of trust income to beneficiaries and making more funds available for their benefit,” Baker said.

A bill signed by Gov. Josh Shapiro this week seeks to modernize and enhance Pennsylvania’s trust laws, according to Baker, R-Lehman Township, who sponsored the measure.

Baker explained that directed trusts, which have been increasing in popularity, allow trustees to share administrative powers with another person — the trust director. Senate Bill 1231 — now Act 64 of 2024 — will reduce administrative costs and simplify account settlements for these types of trusts, directly benefiting beneficiaries.

Baker said this action makes Pennsylvania the 20th state to implement a directed trust act — allowing directed trusts, and the business they generate, to be formed in the commonwealth rather than being moved out of state.

The changes are based on a recommendation from a 2021 report by Joint State Government Commission Advisory Committee on Decedents’ Estates Law and guidance from the Uniform Laws Commission.

“This new law represents a significant step forward in ensuring that our trust laws are up-to-date, equitable and reflective of current best practices,” Baker said. “By clarifying and updating various provisions, we are providing more robust protections and clearer guidance for trustees and beneficiaries alike.”

Baker said the bill received bipartisan support in both the Senate and the House of Representatives, reflecting a shared recognition of the importance of trust law reform in safeguarding the interests of both trustees and beneficiaries.