TRTRUST LINE · LAW STATION

TRUST

A trust is a fiduciary relationship with respect to property, arising from a manifestation of intention to create that relationship and subjecting the person who holds title to the property to duties to deal with it for the benefit of another. A valid express trust requires: a settlor with capacity, a present transfer of property (the res), a trustee, an ascertainable beneficiary, and a lawful purpose. The trustee holds legal title; the beneficiary holds equitable title.

WILLCONTRACTGIFTLEGAL TITLEEQUITABLE TITLE
WHAT IS THE THING INSIDE THE TRUST?
ALSO ONEQPR
LEVEL 1 — STREET LEVEL
STREET LEVEL

A trust is a legal arrangement in which one person holds property for the benefit of another. The person who holds it — the trustee — has legal title. The person who benefits — the beneficiary — has the equitable interest. The person who created it — the settlor — set the terms.

SUBWAY VERSION

Someone put property in a box, gave the box to a manager, and told the manager: this is not yours — run it for someone else.

WHO PUT IT THERE?
WHAT IS THE THING?
WHO HOLDS OR CONTROLS WHAT?
WHO CAN DO WHAT?
WHO BENEFITS?
WHAT MADE ANY OF THAT LEGALLY EFFECTIVE?
LEVEL 2 — MAP THE RELATIONSHIP

CONNECTED DOES NOT MEAN IDENTICAL.

DON'T MERGE THESE
TRUSTWILL

A will transfers property at death through probate. A trust can operate during life and at death, and typically avoids probate. A testamentary trust is created by a will — so a will can contain a trust, but they are not the same thing.

TRUSTCONTRACT

A contract creates mutual obligations between parties who both agree. A trust is a unilateral arrangement — the settlor imposes duties on the trustee. The beneficiary need not agree to, or even know about, the trust at creation.

TRUSTGIFT

A gift transfers ownership outright and immediately. A trust transfers legal title to the trustee while retaining equitable title in the beneficiary. After a gift, the donor has no further control. After a trust, the trustee has ongoing duties.

LEGAL TITLEEQUITABLE TITLE

The trustee holds legal title — the formal ownership recognized by courts of law. The beneficiary holds equitable title — the beneficial interest recognized by courts of equity. Both are real property interests. Neither is superior in the abstract; they serve different functions.

SCI-FINANCE INTERCHANGE
LEVEL 3 — INSPECT THE THING

Sci-Finance analytical terminology. Not statutory or conventional legal terminology.

REAL PIPS
P — PARTIES
Who are the legally relevant people or entities?

Settlor (creator), Trustee (legal title holder and manager), Beneficiary (equitable interest holder). A fourth party — the trust protector — may exist in modern drafting.

I — INTENTIONS
What relationship did they intend to establish?

The settlor must manifest a present intention to create a trust, not merely a future intention or a moral obligation. Precatory language ('I hope you will use this for...') does not create a trust.

P — PURPOSE
What is the arrangement supposed to accomplish?

The trust must have a lawful purpose. A trust created to defraud creditors, to accomplish an illegal act, or against public policy is void or voidable.

S — SUBJECT MATTER
What property, right, interest, or obligation is actually involved?

The trust res — the property subject to the trust — must be identifiable and transferred to the trustee. A trust of future property or an unidentified res fails for want of subject matter.

THINGS INSIDE THIS THING
trust res (the property)legal title (trustee's)equitable title (beneficiary's)trustee's dutiestrust instrumenttrust purposepower of appointmentspendthrift provision
LAW OF PROXIMITY

Things placed near one another may have a meaningful relationship without becoming the same Thing.

A beneficiary near property is not necessarily its titleholder.

A trustee near a beneficiary is not necessarily acting in the beneficiary's capacity.

A document near an asset does not itself prove conveyance of that asset.

A person appearing beside an institution does not thereby acquire that institution's authority.

FIRST ESTABLISH THE RELATIONSHIP. THEN DETERMINE ITS CONSEQUENCES.
CAPACITY & AUTHORITY
PERSON
CAPACITY
SOURCE OF AUTHORITY
AUTHORIZED ACT
RECORD
CONSEQUENCE

The same natural person may occupy more than one capacity. Authority must be traced to the capacity relevant to the particular act.

Settlor
CAPACITY

Property owner with legal capacity to transfer

SOURCE OF AUTHORITY

Ownership of the res; legal capacity (age, mental competence)

AUTHORIZED ACT

Create the trust by transferring the res to the trustee with intent to create a trust relationship

Trustee
CAPACITY

Fiduciary — legal title holder

SOURCE OF AUTHORITY

Trust instrument; acceptance of trusteeship

AUTHORIZED ACT

Manage, invest, and distribute trust property according to the trust terms and applicable law; must act in the interest of the beneficiary

Beneficiary
CAPACITY

Equitable interest holder

SOURCE OF AUTHORITY

Trust instrument; designation by settlor

AUTHORIZED ACT

Receive distributions; enforce the trust; in some trusts, consent to modification or termination

WHAT CHANGED?

Do not stop because a document exists. Ask what legally or economically changed.

?Did title change?
?Did possession change?
?Did authority change?
?Did a beneficial interest arise or change?
?Did an obligation arise?
?Was anything actually conveyed?

Before the trust: the settlor owns the property outright. After the trust is created: legal title passes to the trustee, equitable title vests in the beneficiary, and the settlor (unless also a beneficiary) no longer has a beneficial interest. The property is now subject to fiduciary duty. The trustee cannot use it for personal benefit. The beneficiary can enforce the trust in court. The property may be shielded from the trustee's personal creditors (it is not the trustee's property). If the trust is irrevocable, it may also be shielded from the settlor's creditors.

EXAMPLE
NEW YORK HYPOTHETICAL

Grandma Rosa owns a brownstone in Brooklyn. She creates a revocable living trust, transfers the brownstone into it, names herself as trustee during her lifetime, and names her two grandchildren as remainder beneficiaries. While Rosa is alive and competent, she manages the property as trustee. When she dies, the successor trustee — her attorney — distributes the brownstone to the grandchildren according to the trust terms. The brownstone never goes through probate. The grandchildren receive it directly. Rosa's creditors cannot reach it after her death because it passed outside her estate.

This hypothetical illustrates the questions a reader should investigate. It does not provide individualized legal advice or jurisdiction-specific legal conclusions.

LAW LEVEL

A trust is a fiduciary relationship with respect to property, arising from a manifestation of intention to create that relationship and subjecting the person who holds title to the property to duties to deal with it for the benefit of another. A valid express trust requires: a settlor with capacity, a present transfer of property (the res), a trustee, an ascertainable beneficiary, and a lawful purpose. The trustee holds legal title; the beneficiary holds equitable title.

JURISDICTION & SCOPEGeneral U.S. common law and Uniform Trust Code jurisdictions. Tax treatment varies; consult IRC §§ 671–679 and applicable state law.
PRIMARY SOURCES

Citations are provided for reference only. The Institute does not fabricate citations, cases, statutes, quotations, or URLs. If verified primary-source material has not been supplied, the entry shows SOURCE REVIEW PENDING.

restatement
Restatement (Third) of Trusts §§ 2, 13, 44–48 (2003)
Core definitions: trust, trust creation, trustee duties, beneficiary rights
uniform-act
Uniform Trust Code (UTC) §§ 401–409 (2000, as amended)
Requirements for trust creation; adopted in whole or part by most U.S. states
uniform-act
Uniform Trust Code § 105 (default and mandatory rules)
Identifies which trust rules can be modified by the trust instrument and which cannot
treatise
Scott & Ascher on Trusts (5th ed.) §§ 1.1–2.7
Leading treatise on trust law; covers creation, administration, and modification
statute
Internal Revenue Code §§ 671–679 (grantor trust rules)
Federal tax treatment of trusts where the settlor retains certain powers
LAST REVIEWED
2026-09
PRIMARY SOURCE
Restatement (Third) of Trusts §§ 2, 13 (2003); Uniform Trust Code § 401 (2000)
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