{"data":{"id":"us-pa/20-pa.c.s.-7780.14","jurisdiction":"us-pa","citation":"20 Pa.C.S. § 7780.14","heading":"Exclusions - UDTA 5.","body":"This subchapter does not apply to:\n(1) A power of appointment.\n(2) A power held by the settlor or a beneficiary of a trust to appoint or remove a trustee or a trust director unless the terms of the trust provide that the power is exercisable by the settlor or beneficiary acting as a trust director.\n(3) A settlor's power over a trust to the extent the settlor may revoke the trust.\n(4) A power of a beneficiary over a trust to the extent the exercise or nonexercise of the power affects the beneficial interest of:\n(i) the beneficiary; or\n(ii) another beneficiary who is represented by the beneficiary under Subchapter C (relating to representation) with respect to the exercise or nonexercise of the power.\n(5) A power over a trust that must be held in a nonfiduciary capacity to achieve the settlor's tax objectives under 26 U.S.C. (relating to Internal Revenue Code), as amended, and regulations issued thereunder, as amended.","path":["Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES","CHAPTER 77 TRUSTS","SUBCHAPTER H.1 DIRECTED TRUSTS"],"source_url":"https://www.palegis.us/statutes/consolidated/view-statute?txtType=HTM\u0026ttl=20\u0026div=0\u0026chpt=77\u0026sctn=80\u0026subsctn=14","current_through":"2026-03-18 (Statute Update stamp, 20 Pa.C.S.)","vintage":"","retrieved_at":"2026-09-02T16:31:33Z","sha256":"0f1d9a46f2cfbaa96384c6d833c8be14fa1998468959233c1a08c9b5e4d1af54","source_id":"us-pa","stale":false,"prev":"us-pa/20-pa.c.s.-7780.13","next":"us-pa/20-pa.c.s.-7780.15"},"notice":"GroundRules: Original legal text. Not legal advice."}