Certificate of Trust — Nevada Non-UTC
State-specific requirements for a Certificate of Trust in Nevada.Create yours now →
Statutory Citation
Nev. Rev. Stat. chs. 163, 164, 165, 166 (Trust law spread across multiple chapters — NOT a UTC adoption); Certificate of Trust at NRS § 164.410; Business Trusts at NRS ch. 88A
Certification Requirements
Under NRS § 164.410, a certification of trust may confirm the following facts or contain: (a) existence of trust and date of execution; (b) identity of settlor and each currently acting trustee; (c) powers of trustee and any restrictions on dealing with trust assets; (d) revocability or irrevocability and identity of person holding power to revoke; (e) if multiple trustees, whether all or less than all must act for identified powers; (f) declaration regarding situs/domicile of trust and governing law; (g) form in which title to trust assets is taken; (h) declaration regarding incapacity of former trustee and succession. Must contain statement that trust has not been revoked or amended to make representations incorrect and that signatures are those of all currently acting trustees.
Execution Requirements
Must be signed by all currently acting trustees (NRS § 164.410(2)). No specific notary or witness requirement in the statute. No recording requirement in NRS 164.410. Reliance protection under NRS § 164.430: person dealing in good faith with trustee may rely on certification; enforceable against trust property. NRS § 164.420: dispositive provisions not required; person may request excerpts designating trustee. For BUSINESS TRUSTS under NRS ch. 88A, a certificate of trust must be filed with the Secretary of State (NRS 88A.210) — this is a statutory filing requirement unique to business trusts.
Business Trust Treatment
Nevada has a comprehensive STATUTORY business trust framework under NRS Chapter 88A (Business Trusts). A 'business trust' is defined as an unincorporated association that: (1) is created by a governing instrument under which property is held or managed, or business or professional activities conducted, by trustees for the benefit of beneficial owners; (2) files a certificate of trust pursuant to NRS 88A.210. This is a formal statutory registration system — business trusts must file with the Secretary of State. Nevada also recognizes common law business trusts/Massachusetts trusts, but the statutory framework provides additional certainty and limited liability features. NRS 88A includes provisions for series trusts, foreign business trusts, and detailed governance provisions.
Favorable Trust Laws
Nevada is one of the top trust jurisdictions in the US. Key favorable features: (1) 365-year dynasty trust period (NRS § 111.1031 — one of the longest); (2) self-settled spendthrift trusts / DAPTs allowed under NRS ch. 166 with only a 2-year seasoning period (one of the shortest in the nation); (3) no state income tax; (4) no state estate or inheritance tax; (5) strong asset protection laws; (6) directed trust statutes; (7) decanting provisions; (8) charging lock protection for DAPTs. Nevada requires at least one Nevada trustee and some Nevada administration for DAPTs. Nevada also offers series LLCs which can be combined with trust planning.
Unique Factors
Nevada is uniquely positioned as a top-tier trust jurisdiction. It has NOT adopted the UTC but has comprehensive trust law across NRS Chapters 163-166. Nevada's certificate of trust (NRS 164.410) uniquely includes: declaration regarding situs/domicile and governing law (not found in most UTC cert of trust statutes), and a declaration regarding trustee incapacity and succession (NRS 163.605) — reflecting Nevada's detailed trustee succession framework. Nevada's NRS Chapter 88A provides one of the most comprehensive statutory business trust frameworks in the country, with filing requirements, series provisions, and foreign business trust registration — comparable to Delaware's statutory trust framework. The 365-year perpetuity period, 2-year DAPT seasoning period, and no state income tax combine to make Nevada one of the most favorable trust jurisdictions. Nevada's certification of trust requires signatures of ALL currently acting trustees (like Missouri).