Certificate of Trust — Oklahoma UTC Adopted
State-specific requirements for a Certificate of Trust in Oklahoma.Create yours now →
Statutory Citation
60 O.S. §§ 1601-1609.7 (Oklahoma Uniform Trust Code), enacted 2025 (Laws 2025, c. 254), effective November 1, 2025; codified in Title 60 of the Oklahoma Statutes. Oklahoma is the 36th state to adopt a UTC.
Certification Requirements
60 O.S. § 1609.7. Instead of furnishing the trust instrument to a non-beneficiary, and in lieu of or in addition to a memorandum of trust under 60 O.S. § 175.6(A), the trustee may furnish a certification of trust containing: (1) that the trust exists and the date the trust instrument was executed; (2) the identity of the settlor; (3) the identity and address of the currently acting trustee; (4) the powers of the trustee; (5) the revocability or irrevocability of the trust and the identity of any person holding a power to revoke; (6) the authority of co-trustees to sign or authenticate and whether all or less than all are required to exercise trustee powers; (7) the trust's taxpayer identification number; (8) the manner of taking title to trust property. The certification must state that the trust has not been revoked, modified, or amended in any manner that would cause the representations to be incorrect. It need not contain the dispositive terms. A recipient may require the trustee to furnish excerpts from the trust instrument designating the trustee and conferring power to act. A person acting in reliance without knowledge of incorrectness is not liable and may assume the facts. A person who in good faith enters into a transaction in reliance on the certification may enforce it against trust property. A person making a bad-faith demand for the full trust instrument is liable for damages.
Execution Requirements
Oklahoma does not require notarization or witnesses for a trust to be valid under the Oklahoma Uniform Trust Code. The trust may be signed electronically. Oklahoma permits remote online notarization (RON) under 60 O.S. § 175.6. No recording is required for the trust instrument itself, but a memorandum of trust may be recorded for real property transactions, and deeds transferring real property to the trust must be recorded. The trust must be in writing, signed by the settlor, and delivered to the trustee. Oklahoma's OUTC became effective November 1, 2025, modernizing trust law in the state. Prior to the OUTC, Oklahoma trust law was governed by scattered provisions in Title 60.
Business Trust Treatment
Oklahoma explicitly excludes 'business trusts' from the definition of 'express trust' under 60 O.S. § 175, meaning business trusts are treated separately from the trust code's provisions. Oklahoma does not have a comprehensive Massachusetts-style business trust registration statute. Business trusts in Oklahoma are governed by common law principles. The Oklahoma UTC (60 O.S. §§ 1601 et seq.) focuses on express trusts rather than business trusts. Oklahoma's trust code clarifies that business trusts are subject to separate legal treatment. Business trusts operating in Oklahoma may be subject to state corporate income tax and franchise tax. Oklahoma's treatment of business trusts follows common law principles, with the express trust provisions of the trust code not applying to them.
Favorable Trust Laws
Oklahoma offers several favorable trust law features, significantly enhanced by the 2025 OUTC adoption. (1) Dynasty Trusts: 60 O.S. § 1401 (added 2024) provides that for all trusts created under Title 60, the rules against perpetuities shall NOT apply, making trusts of perpetual duration possible if no timing provision is specified. 60 O.S. § 175.47 further provides that the common law rule against perpetuities shall not apply to trusts subject to Oklahoma trust law, and trusts may have perpetual duration. (2) Asset Protection: Oklahoma does not have a self-settled asset protection trust statute. The spendthrift trust provisions protect beneficiaries but not the settlor from the settlor's own creditors (60 O.S. § 175.25). (3) Tax Treatment: Oklahoma imposes state income tax on trust income for resident trusts. No state estate tax. Oklahoma has no inheritance tax (repealed 2010). (4) Decanting: The OUTC includes trustee power to decant. (5) Deemed Approval: Oklahoma's trust law includes deemed approval provisions for trustee accountings. (6) Electronic Records: 60 O.S. § 1610.1 provides for electronic records and signatures in trust matters.
Unique Factors
Oklahoma's unique trust law factors include: its recent adoption of the Oklahoma Uniform Trust Code (OUTC) effective November 1, 2025, making it the 36th state (plus DC) to adopt a UTC, which represents a comprehensive modernization of trust law; the complete abolition of the rule against perpetuities for trusts (60 O.S. §§ 1401, 175.47), allowing perpetual dynasty trusts; the explicit exclusion of business trusts from the express trust definition; the absence of an inheritance tax (repealed 2010); and the deemed approval rules for trustee accountings. Oklahoma's transition to the OUTC represents a significant modernization from its previous fragmented trust law framework. The state's perpetual trust provisions, combined with the absence of inheritance tax, make it increasingly attractive for dynasty trust planning. The OUTC includes severability provisions (60 O.S. § 1610.2) and specific applicability/effective date provisions (60 O.S. § 1610.3).