הטקסט המלא של מדריך זה באנגלית; התקציר שלמעלה בשפתכם. תקצירי החוקים והנוסח האנגלי נשארים המקור המחייב.
הטבלה זהה לזו המוטמעת במדריכים. ספירות הימים הן של החוקים עצמם; כאשר חוק אינו נוקב במספר ימים, השורה אומרת זאת.
מועדי הנאמן בפנסילבניה: מה קובעים החוקים
נבדק מול חוקי פנסילבניה בתאריך 2026-10-09. מידע כללי, לא ייעוץ משפטי; הנוסח הרשמי קובע.
| מתי | תזמון | מה קובע החוק | למי | סעיף |
|---|---|---|---|---|
| You learn you are named successor trustee | No fixed day-count. A designated trustee who does not accept within a reasonable time after knowing of the designation is deemed to have rejected the trusteeship. | Accept by substantially complying with the method the trust provides or — where it provides none, or its method is not expressly exclusive — by accepting delivery of the trust property, exercising powers or performing duties as trustee, or otherwise indicating acceptance. Without accepting, a named trustee may act to preserve the property if a written rejection follows within a reasonable time, and may inspect it. | — | 20 Pa.C.S. §7761 ↗ |
| You accept | At once and throughout; no day-count. | Administer the trust in good faith, in accordance with its terms and purposes and the interests of the beneficiaries, and in accordance with applicable law. | — | 20 Pa.C.S. §7771 ↗ |
| You accept | At once and throughout; no day-count. | Take reasonable steps to take control of and protect the trust property. | — | 20 Pa.C.S. §7779 ↗ |
| You accept | Throughout; no day-count. | Keep adequate records of the administration, keep trust property separate from your own, and have it designated as the trust's in records kept by others where feasible. | — | 20 Pa.C.S. §7780 ↗ |
| You learn that the settlor of a revocable trust has died | No later than 30 days after you learn of the death. | Send the written notice of subsection (i): the trust's existence, the settlor's identity, your name, address and telephone number, the recipient's right to a copy of the trust instrument on request, each current beneficiary's right to periodic written financial reports at least annually on request, and each trust director's name, address and telephone number. | The settlor's personal representative; the spouse (or the spouse's guardian); each child who is sui juris (or the guardian of one who is not); the current beneficiaries | 20 Pa.C.S. §7780.3(c) ↗ |
| You learn that the settlor of a revocable trust has been adjudicated incapacitated | No later than 30 days after you learn of the adjudication. | Send the subsection (i) notice to the settlor's guardian. | The settlor's guardian | 20 Pa.C.S. §7780.3(b) ↗ |
| You learn that the settlor of an irrevocable trust has been adjudicated incapacitated, or has died | No later than 30 days after you learn of it — after a death, unless the incapacity notice was already sent. | Send the subsection (i) notice to the trust's current beneficiaries. A revocable trust is not irrevocable for this purpose merely because its settlor has been adjudicated incapacitated. | The current beneficiaries | 20 Pa.C.S. §7780.3(d), (e) ↗ |
| You learn that someone who has not received the notice is a current beneficiary of an irrevocable trust whose settlor has died or been adjudicated incapacitated | No later than 30 days after you learn of it; for a testamentary trust, the time runs from the trust's first funding. | Send that current beneficiary the subsection (i) notice. | — | 20 Pa.C.S. §7780.3(f) ↗ |
| The trusteeship changes | Each time; the statute states no period. | Notify in writing of the change, with the trustee's name, address and telephone number. | The settlor; and, where the settlor has died — or the trust is irrevocable and its settlor has been adjudicated incapacitated — the current beneficiaries | 20 Pa.C.S. §7780.3(g) ↗ |
| You learn that a personal representative has been appointed for the deceased settlor's estate | No later than 30 days after you learn of the appointment. | The trustee of a revocable trust sends the personal representative the notice §7780.3(i) describes. | The personal representative | 20 Pa.C.S. §3384.1 ↗ |
| The settlor, or a beneficiary of an irrevocable trust, makes a reasonable request for information | Promptly; no day-count. | Respond promptly to a reasonable request for information related to the trust's administration — and to the Department of Human Services' certified request in the cases the statute states. | — | 20 Pa.C.S. §7780.3(a) ↗ |
| A current beneficiary asks for financial reports | At least annually, on request. | Each current beneficiary has the right to receive, at least annually, upon request, periodic written financial reports concerning the trust. | — | 20 Pa.C.S. §7780.3(i)(5) ↗ |
| A current beneficiary nominates someone to receive the notices, and you notify the nominee | The nominee may decline in writing no later than 60 days after receiving your notice; a settlor's appointee, within 30 days. | Notices given to an appointee the trust's terms provide for, or to a current beneficiary's nominee, satisfy the duty to that beneficiary on the conditions the statute states. | — | 20 Pa.C.S. §7780.3(k), (k.1) ↗ |
| The settlor of a revocable trust has died, and the personal representative's first advertisement of letters has not occurred | The duty arises when 90 days pass after the death without it; the advertisement runs once a week for three successive weeks. | Advertise the trust's existence and your name and address, in the jurisdiction of the settlor's domicile, in the manner of §3162: a newspaper of general circulation and the legal periodical the court designates. A trustee may also advertise at any time after the death. | — | 20 Pa.C.S. §7755(c) ↗ |
| The first complete advertisement of the grant of letters — or your own advertisement, where no personal representative was appointed | 13 months after the representative's advertisement; one year after yours. A separate rule governs real property. | The section provides that a trustee who gave the required notice and distributes at its own risk does so without liability to a creditor whose claim was not known to the trustee within that period. | — | 20 Pa.C.S. §7755(e), (f) ↗ |
| You give the notice after the settlor's death (§7780.3(c)) | One year after the notice; on petition the court may limit it to six months after the notice. | A person with standing may contest the validity of a revocable trust by petition within that period, on the grounds for contesting a will. | — | 20 Pa.C.S. §7754(b) ↗ |
| A written financial report disclosed a transaction — one of reports sent at least annually, each carrying the conspicuous written statement | 30 months after the report. | The section provides that a beneficiary who does not notify the trustee in writing of a challenge and its basis within that period is barred from challenging the transaction. | — | 20 Pa.C.S. §7785(a) ↗ |
| The first of: the notice of a change of trustee after a removal, resignation or death; the end of the beneficiary's interest; the trust's termination | Five years. | The section provides that a beneficiary's claim against a trustee not already barred is barred five years after the first of those events, with the exceptions it states. | — | 20 Pa.C.S. §7785(b) ↗ |
| You send the notice of a nonjudicial account settlement with its account statements | 60 days for a written objection after the notice was sent. | On the trust's termination, the trustee's departure or for an interim period, a trustee may settle its account without the court by sending the notice and statements the section lists; a recipient may object in writing within the period. | — | 20 Pa.C.S. §7785.1 ↗ |
| You propose to transfer the trust's situs without the court | At least 60 days' notice before the proposed transfer. | Notify the qualified beneficiaries with the contents the section lists and obtain all of their written consents. | — | 20 Pa.C.S. §7708 ↗ |
| You give notice of a conversion to a unitrust | 60 days for a written objection. | Unless the instrument expressly prohibits it, a trustee may convert to a unitrust by written notice to the eligible beneficiaries the section describes, where none objects in writing within the period. | — | 20 Pa.C.S. §8105 ↗ |
| You ask a designated trust director in writing to accept | 60 days after your written request. | Unless the terms provide otherwise, a designated trust director who does not accept in writing within the period is deemed to have rejected the appointment. | — | 20 Pa.C.S. §7780.27 ↗ |
| You resign or are removed | Expeditiously; no day-count. | Until the property is delivered, keep the duties of a trustee and the powers needed to protect the property, and deliver it to the successor or other person entitled to it. | — | 20 Pa.C.S. §7767 ↗ |
| An event terminates the trust, in whole or in part | Within a reasonable time; no day-count. | Distribute the property to the persons entitled to it, subject to the right to keep a reasonable reserve for debts, expenses and taxes. | — | 20 Pa.C.S. §7780.7 ↗ |
| The trust's tax year ends | April 15 for a calendar-year trust; the 15th day of the fourth month after a fiscal year ends. | File the Pennsylvania fiduciary income tax return where the trust must file. | — | Pennsylvania Form PA-41 ↗ |
| The decedent dies, or the will is probated | Six months after the death or six months after probate, whichever is later; the court may extend it. | A surviving spouse elects by a signed writing filed with the clerk of the orphans' court division; the elective share can reach property the decedent conveyed during life while keeping a power to revoke (§2203), so the trust's file records the death and any election. | — | 20 Pa.C.S. §2210(b) ↗העיזבון הקשור |
| Letters are granted to a personal representative | Immediately after the grant; once a week for three successive weeks. | The personal representative advertises the grant in a newspaper of general circulation and the legal periodical the court designates, asking claimants to make their claims known; a representative who receives the trustee's notice sends the trustee proof of the advertisement. | — | 20 Pa.C.S. §3162 ↗העיזבון הקשור |
| The personal representative receives a claim against the settlor | Within 20 days. | The personal representative notifies the trustee of the claim; the estate's own assets answer first. | — | 20 Pa.C.S. §7755(b) ↗העיזבון הקשור |
| Letters are granted, or the personal representative changes | Within three months; the certification of notice is filed within ten days after the notice is given. | The personal representative notifies the persons the rule lists of the estate administration, and certifies that the notice was given. | — | Pa. O.C. Rule 10.5 ↗העיזבון הקשור |
| The personal representative is appointed | By the earlier of the account's filing or the inheritance-tax return's due date with extensions; on a written request, the later of three months after appointment or 30 days after the request. | The personal representative files a verified inventory of the decedent's real and personal estate with the register. | — | 20 Pa.C.S. §3301 ↗העיזבון הקשור |
| The decedent dies | Tax paid within three months after the death. | To the extent the inheritance tax is paid within three months after the death, a five percent discount is allowed. | — | 72 P.S. §9142 ↗העיזבון הקשור |
| The decedent dies | Nine months after the death, when the tax becomes delinquent; the Department may extend the return's time by six months. | The personal representative files the return (REV-1500 for a resident decedent, with the register of wills); a transferee — including a trustee of property transferred in trust — files for property the representative's return does not include. The tax is due at the death. | — | 72 P.S. §§9136, 9142 ↗העיזבון הקשור |
| The trust becomes irrevocable | Before the trust receives income or files under its own number. | Obtain the trust's employer identification number; a revocable trust used the settlor's Social Security number, and that stops at death. | — | IRS Form SS-4 ↗פדרלי |
| The decedent dies | Nine months after death; a six-month extension is available. | File the federal estate tax return when the gross estate exceeds the filing threshold, or to elect portability for a surviving spouse. | — | IRS Form 706 ↗פדרלי |
| The trust's tax year ends | The 15th day of the fourth month after year-end (April 15 for a calendar-year trust). | File the trust's income tax return and issue a Schedule K-1 to each beneficiary who received distributable income. | — | IRS Form 1041 ↗פדרלי |
מידע כללי על חוק פנסילבניה, לא ייעוץ משפטי.