Appendix A. Uniform Trust Code

• Author: Seymour Goldberg
• Profession: Senior partner in the law firm of Goldberg & Goldberg, P.C., in Woodbury, New York
• Pages: 145-158

APPENDIX A

UNIFORM TRUST CODE

145

The Uniform Trust Code (UTC) was approved by the National Con-

ference of Commissioners on Uniform State Laws in 2000 and has been

amended several times thereafter.

It is an attempt by the commissioners to cover details involved in the

rise of the administration of trusts in the United States. A state (includ-

ing the District of Columbia) may adopt in whole or in part versions of

the suggested provisions adopted by the commissioners. However, a state

need not adopt the recommendations of the commissioners.

The purpose of the UTC is to attempt to codify the law of trusts,

because the commission recognizes that many individuals use trusts in

estate planning. It is an attempt to provide uniformity to the trust laws

and cover many issues that need to be claried and that often come up

with respect to the administration of trusts.

The recommended provisions by the commissioners are default rules

that apply if the trust document fails to address a particular issue.

The UTC provisions are extremely detailed and cover many issues. A

sample state that has adopted a version of the UTC has been selected to

show the extent of the coverage of the UTC. The sample state is Florida,

and the categories of coverage are shown below.

CHAPTER 736, FLORIDA TRUST CODE

Part I

General Provision s and Denitions

736.0101 Short title