Certificate of Trust — West Virginia UTC Adopted
State-specific requirements for a Certificate of Trust in West Virginia.Create yours now →
Statutory Citation
W.Va. Code Chapter 44D (Uniform Trust Code), including §44D-10-1013 (Certification of Trust), §44D-1-101 et seq. (General Provisions), §44D-8A-801 et seq. (Uniform Directed Trust Act), §44D-8B-2 et seq. (Uniform Trust Decanting Act). Related: Chapter 44 (Administration of Estates and Trusts), Chapter 44B (Uniform Principal and Income Act).
Certification Requirements
W.Va. Code §44D-10-1013. Instead of furnishing a copy of the trust instrument to a person other than a beneficiary, 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 grantor; (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 the trust; (6) The authority of cotrustees to sign or otherwise authenticate and whether all or less than all are required to exercise powers of the trustee; (7) The trust's taxpayer identification number; (8) The manner of taking title to trust property. (b) May be signed or otherwise authenticated by any trustee. (c) Must state that the trust has not been revoked, modified, or amended in any manner that would cause the representations to be incorrect. (d) Need not contain the dispositive terms of a trust. (e) Recipient may require trustee to furnish copies of excerpts from the original trust instrument and amendments which designate the trustee and confer power to act in the pending transaction. (f)-(g) Person acting in reliance without knowledge of incorrectness is not liable and may enforce the transaction against trust property. (h) Person demanding the trust instrument in addition to certification is liable for damages if court determines they did not act in good faith. (i) Does not limit the right to obtain a copy of the trust instrument in a judicial proceeding. (j) Does not expand, limit, or affect provisions of §36-4A-1 pertaining to memoranda of trust.
Execution Requirements
W.Va. Code §44D-4-401 requires trusts to be created by a written instrument, and the trust instrument should be executed with the same formalities as a deed under West Virginia law. Deeds require acknowledgment before a notary public or other officer authorized to take acknowledgments. Real property transferred to a trust must be recorded in the county clerk's office. Certification of trust under §44D-10-1013 may be signed or otherwise authenticated by any trustee; no notary or witness requirement is specified for the certification itself. Memoranda of trust under §36-4A-1 have separate recording requirements.
Business Trust Treatment
West Virginia recognizes statutory trusts and business trusts under the West Virginia Uniform Statutory Trust Act, codified at W.Va. Code §47-24-1 et seq. A statutory trust is a separate legal entity that can conduct business, hold title to property, and sue and be sued. Beneficial owners have limited liability similar to shareholders of a corporation. Common law business trusts (Massachusetts trusts) are also recognized, but the statutory trust framework provides greater certainty. The Uniform Trust Code (Chapter 44D) applies to express trusts and does not directly govern business trusts formed under the statutory trust act.
Favorable Trust Laws
West Virginia has no state estate tax and no state inheritance tax, making it tax-friendly for estate planning. However, it does impose state income tax on trust income (resident trusts taxed on all income; non-resident trusts taxed only on West Virginia-source income), filed on Form IT-141. The state adopted the Uniform Trust Code with full UTC modification tools including nonjudicial settlement agreements, court modification for changed circumstances, and modification by consent. The West Virginia Uniform Directed Trust Act (§44D-8A) and Uniform Trust Decanting Act (§44D-8B) provide modern trust modification flexibility. West Virginia follows the common law Rule Against Perpetuities (traditionally life-in-being plus 21 years) unless modified by the trust instrument, and does not appear to have abolished or extended the rule significantly for personal property trusts.
Unique Factors
West Virginia's UTC adoption aligns it with neighboring states (Ohio, Kentucky, Virginia, Pennsylvania), making interstate trust administration more predictable in the Appalachian/Mid-Atlantic region. The state has enacted both the Uniform Directed Trust Act and the Uniform Trust Decanting Act, providing comprehensive modern trust law tools. The absence of state estate and inheritance taxes is a meaningful advantage, though the state income tax on trust income adds a compliance layer. The statute explicitly preserves the separate memoranda of trust provisions under §36-4A-1, creating a dual-track system for trust certification and recording.