Certificate of Trust — Idaho Non-UTC
State-specific requirements for a Certificate of Trust in Idaho.Create yours now →
Statutory Citation
Idaho Code Title 68 (Trusts and Fiduciaries), Chapter 1 (Trusts), §§ 68-101 et seq. Certification of trust: Idaho Code §§ 68-114 through 68-118. Uniform Trustees' Powers Act: Idaho Code §§ 68-104 through 68-112. Rule against perpetuities: Idaho Code § 55-111 (abolished). Uniform Probate Code: Idaho Code Title 15.
Certification Requirements
Under Idaho Code § 68-114, a trustee may present a certification of trust to any person in lieu of a copy of any trust instrument to establish the existence or terms of the trust. The certification must be in the form of an affidavit signed and acknowledged by all of the currently acting trustees of the trust (§ 68-114(2)). Under § 68-115, the certification may confirm: (a) The existence of the trust and date of execution of any trust instrument; (b) The identity of the settlor and each currently acting trustee; (c) The powers of the trustee and any restrictions imposed upon him in dealing with assets of the trust; (d) The revocability or irrevocability of the trust and the identity of any person holding a power to revoke it; (e) If there is more than one trustee, whether all of the currently acting trustees must, or less than all may, act to exercise identified powers of the trustee; (f) The identifying number of the trust and whether it is a social security number or an employer identification number; (g) The state or other jurisdiction under the laws of which the trust was established; (h) The form in which title to assets of the trust is to be taken. The certification must contain a statement that the trust has not been revoked or amended to make any representations incorrect, and that the signatures are those of all currently acting trustees (§ 68-115(2)). A certification need not contain the dispositive provisions of the trust (§ 68-116). No person is required to accept and rely solely on a certification of trust in lieu of the trust instrument itself (§ 68-114(1)).
Execution Requirements
The certification of trust must be in the form of an affidavit signed and acknowledged by ALL of the currently acting trustees (Idaho Code § 68-114(2)). This is stricter than UTC states, which require only one trustee to sign. 'Acknowledged' means notarized acknowledgment. No witnesses or recording are specifically required for the certification. Idaho's certification of trust provisions predate the UTC (added 1998, ch. 302).
Business Trust Treatment
Idaho does not have a specific Massachusetts/business trust statute. Business trusts are treated under common law principles and general trust law under Idaho Code Title 68. Idaho recognizes unincorporated business organizations under common law but does not provide a specific statutory framework for business trusts. Idaho's business entity statutes (Idaho Code Title 30) govern LLCs, corporations, and partnerships as the standard business vehicles.
Favorable Trust Laws
Idaho is extremely favorable for dynasty trusts because it has completely abolished the rule against perpetuities. Idaho Code § 55-111 provides: 'There shall be no rule against perpetuities applicable to real or personal property.' This allows trusts of unlimited duration — effectively perpetual trusts. Idaho has no state estate tax and no state inheritance tax. Idaho does not currently authorize self-settled domestic asset protection trusts (DAPTs), but the abolition of perpetuities makes it ideal for multi-generational wealth transfer. Idaho also adopted the Uniform Trustees' Powers Act giving trustees broad default powers.
Unique Factors
Idaho is one of only a handful of states (along with Alaska, South Dakota, and a few others) that has completely abolished the rule against perpetuities (Idaho Code § 55-111), allowing perpetual trusts for both real and personal property. Idaho has NOT adopted the UTC, instead relying on the older Uniform Trustees' Powers Act (Title 68, Chapter 1) and common law. Idaho's certification of trust requirement is notably stricter than UTC states — requiring an affidavit signed and acknowledged by ALL currently acting trustees, not just one. Idaho has no state estate or inheritance tax, making it attractive for trust situs.