Certification of Trust - Idaho

CERTIFICATION OF TRUST

State of Idaho

Pursuant to Idaho Code §§ 68-114 through 68-120

AFFIDAVIT OF CERTIFICATION OF TRUST

RECORDING INFORMATION (if applicable):

Instrument Number: [________________________________]

Return Recorded Document To:

Name: [________________________________]

Address: [________________________________]

City, State, ZIP: [________________________________]

County: [________________________________]

SECTION 1: TRUST IDENTIFICATION

STATE OF IDAHO

COUNTY OF [________________________________]

The undersigned, being ALL of the currently acting Trustees of the trust identified herein, being first duly sworn upon oath, do hereby present this Certification of Trust pursuant to Idaho Code § 68-114, in lieu of a copy of the trust instrument, to establish the existence and terms of the trust, and do depose and certify as follows:

1.1 Trust Existence and Date of Execution:

Pursuant to Idaho Code § 68-115(a), the trust identified herein exists and the trust instrument was executed on [__/__/____].

1.2 Trust Name:

The name of the trust is: [________________________________]

(hereinafter referred to as the "Trust").

1.3 Amendments and Restatements:

☐ The Trust has not been amended or restated since its original execution.

☐ The Trust has been amended and/or restated on the following dates:

1.4 Trust Type:

☐ Inter Vivos (Living) Trust

☐ Testamentary Trust

☐ Other: [________________________________]

1.5 Jurisdiction of Establishment:

Pursuant to Idaho Code § 68-115(g), the Trust was established under the laws of the State/jurisdiction of: [________________________________]

SECTION 2: SETTLOR IDENTIFICATION

2.1 Identity of Settlor:

Pursuant to Idaho Code § 68-115(b), the identity of the Settlor is:

2.2 Settlor Status:

☐ The Settlor(s) is/are currently living.

☐ The Settlor(s) is/are deceased. Date of death: [__/__/____]

SECTION 3: TRUSTEE IDENTIFICATION AND POWERS

3.1 Identity of Each Currently Acting Trustee:

Pursuant to Idaho Code § 68-115(b), the following are ALL of the currently acting Trustees of the Trust:

3.2 Authority of Co-Trustees:

Pursuant to Idaho Code § 68-115(e), if there is more than one Trustee, the co-trustee authority is as follows:

☐ All currently acting Trustees must act jointly to exercise identified powers of the Trustee.

☐ Less than all currently acting Trustees may act to exercise identified powers of the Trustee, specifically:

[________________________________]

3.3 Trustee Powers and Restrictions:

Pursuant to Idaho Code § 68-115(c), the powers of the Trustee and any restrictions imposed upon the Trustee in dealing with assets of the Trust are as follows:

☐ Power to acquire, sell, exchange, lease, and convey real and personal property

☐ Power to borrow money, execute promissory notes, and encumber trust assets

☐ Power to open and maintain bank accounts, brokerage accounts, and investment accounts

☐ Power to collect, receive, hold, manage, invest, and reinvest trust assets

☐ Power to execute and deliver deeds, mortgages, contracts, and other instruments

☐ Power to retain, employ, and compensate agents, attorneys, accountants, and advisors

☐ Power to make distributions to beneficiaries as provided in the trust instrument

☐ Power to manage real property, including agricultural, timber, and mineral interests

☐ Power to deal with retirement accounts, IRAs, and qualified plan assets

☐ Power to compromise, settle, or abandon claims on behalf of the Trust

☐ Power to deal with water rights appurtenant to trust real property

☐ Other powers: [________________________________]

Restrictions on Trustee Powers:

☐ No restrictions apply beyond those imposed by Idaho law.

☐ The following restrictions are imposed by the Trust instrument:

[________________________________]

[________________________________]

SECTION 4: TRUST PROPERTY AND TITLE PROVISIONS

4.1 Form of Title:

Pursuant to Idaho Code § 68-115(h), title to assets of the Trust is to be taken in the following form:

[________________________________], as Trustee(s) of the [________________________________], dated [__/__/____].

4.2 Real Property in Idaho:

☐ This certification relates to real property in Idaho.

County: [________________________________]

Parcel Number: [________________________________]

Legal Description: [________________________________]

4.3 Identifying Number of the Trust:

Pursuant to Idaho Code § 68-115(f):

☐ Social Security Number (SSN): XXX-XX-[________________________________]

☐ Employer Identification Number (EIN): [________________________________]

The above is a: ☐ Social Security Number ☐ Employer Identification Number

SECTION 5: REVOCABILITY STATUS

5.1 Revocability or Irrevocability:

Pursuant to Idaho Code § 68-115(d):

☐ The Trust is REVOCABLE. The following person(s) hold(s) the power to revoke the Trust:

Name: [________________________________]

Relationship to Trust: [________________________________]

☐ The Trust is IRREVOCABLE.

☐ The Trust became irrevocable upon the occurrence of the following event:

[________________________________] on [__/__/____].

SECTION 6: SUCCESSOR TRUSTEE INFORMATION

6.1 Successor Trustee(s):

The Trust instrument designates the following successor Trustee(s):

6.2 Successor Trustee Information (if applicable):

If this Certification is being presented by a successor Trustee who has assumed office, the following information regarding the predecessor Trustee's cessation of service may be included for the recipient's reference:

☐ A statement that the predecessor Trustee has ceased to serve

☐ The reason the predecessor Trustee ceased to serve (e.g., death, resignation, incapacity, removal)

☐ The date and manner of succession

6.3 Method of Successor Appointment:

☐ As specified in the trust instrument

☐ By the Settlor during the Settlor's lifetime

☐ By the outgoing Trustee upon resignation

☐ By court appointment under Idaho Code § 15-7-201 et seq.

☐ Other: [________________________________]

SECTION 7: IDAHO STATUTORY DISCLOSURES AND REPRESENTATIONS

7.1 Non-Disclosure of Dispositive Provisions: Pursuant to Idaho Code § 68-116, this Certification of Trust need not contain the dispositive provisions of the Trust. However, the person to whom this Certification is presented may require copies of excerpts from any trust instrument which designate the Trustee or confer upon the Trustee the power to act in the pending transaction.

7.2 No Obligation to Accept: Pursuant to Idaho Code § 68-114, no person is required to accept and rely solely on a certification of trust in lieu of a copy of, or excerpts from, the trust instrument itself. The recipient may request the trust instrument or relevant excerpts.

7.3 Reliance Protection: Pursuant to Idaho Code § 68-117(1), a person who acts in reliance upon a certification of trust without knowledge that the representations contained therein are incorrect is not liable to any person for so acting, and a person who does not know that the facts contained in the certification are incorrect may assume without inquiry the existence of the facts contained in the certification. Knowledge may not be inferred solely from the fact that a copy of all or part of the trust instrument is held by the person relying upon the certification.

7.4 Accuracy and Non-Amendment Statement: Pursuant to Idaho Code § 68-115(2), the undersigned certify that the Trust has not been revoked or amended in any manner that would cause any representation contained in this Certification to be incorrect, and that the signatures below are those of ALL the currently acting Trustees of the Trust.

7.5 Enforceability of Transaction: Pursuant to Idaho Code § 68-117(2), a transaction, and any lien created thereby, entered into by a Trustee and a person acting in reliance upon this certification of trust is fully enforceable against the assets of the Trust unless the person knows that the Trustee is acting outside the scope of the trust.

7.6 Applicability: Pursuant to Idaho Code § 68-119, the provisions of Idaho Code §§ 68-114 through 68-120 apply to all trusts, whether established pursuant to Idaho law or established pursuant to the law of another state or jurisdiction.

7.7 Purpose of Certification:

This Certification is presented in connection with the following transaction or purpose:

[________________________________]

SECTION 8: AFFIDAVIT EXECUTION

The undersigned, being ALL of the currently acting Trustees of the Trust, do solemnly swear (or affirm) that the statements contained in this Certification of Trust are true and correct to the best of our knowledge and belief.

TRUSTEE SIGNATURES:

Trustee 1:

Signature: ___________________________________________

Printed Name: [________________________________]

Date: [__/__/____]

Trustee 2 (if applicable):

Signature: ___________________________________________

Printed Name: [________________________________]

Date: [__/__/____]

Trustee 3 (if applicable):

Signature: ___________________________________________

Printed Name: [________________________________]

Date: [__/__/____]

SECTION 9: NOTARIZATION (REQUIRED - AFFIDAVIT ACKNOWLEDGMENT)

STATE OF IDAHO

COUNTY OF [________________________________]

On this ______ day of __________________, 20______, before me, the undersigned Notary Public in and for said State, personally appeared:

[________________________________]

[________________________________]

[________________________________]

known or identified to me (or proved to me on the basis of satisfactory evidence) to be the person(s) whose name(s) is/are subscribed to the within instrument, and being by me first duly sworn, each declared that the statements therein are true and correct, and acknowledged to me that he/she/they executed the same.

IN WITNESS WHEREOF, I have hereunto set my hand and affixed my official seal the day and year first above written.

Signature of Notary Public: ___________________________________________

Printed Name of Notary: [________________________________]

Residing at: [________________________________]

My Commission Expires: [__/__/____]

[NOTARIAL SEAL]

SECTION 10: IDAHO-SPECIFIC NOTES AND PRACTICE CONSIDERATIONS

10.1 Standalone Statute: Idaho's certification of trust provisions (Idaho Code §§ 68-114 through 68-120) are found in Title 68 (Trusts and Fiduciaries), Chapter 1. Idaho has not adopted the Uniform Trust Code; separate trust administration provisions (registration, court jurisdiction, trustee duties and powers, trust protectors, purpose trusts, and dry trusts) appear in Idaho Code § 15-7-101 et seq. (Title 15, Uniform Probate Code, Chapter 7 — Trust Administration). Practitioners should be aware of both sets of provisions.

10.2 Affidavit Requirement: Idaho is one of the few states that requires the certification of trust to be in the form of an affidavit. This means the certification must be sworn to under oath before a notary public. A simple acknowledged writing or unsworn declaration is NOT sufficient under Idaho law.

10.3 All Trustees Must Sign: Idaho Code § 68-114 requires the certification to be "signed and acknowledged by ALL of the currently acting trustees." This is more restrictive than most states, which allow any single trustee to sign. If a co-trustee is unable to sign, the certification cannot be properly executed in this form.

10.4 No Mandatory Acceptance: Unlike the UTC and many other state statutes, Idaho Code § 68-114 expressly states that "no person is required to accept and rely solely on a certification of trust in lieu of a copy of, or excerpts from, the trust instrument itself." There is no penalty for refusing to accept a certification. This is a significant practical consideration.

10.5 Restriction Disclosure Required: Idaho Code § 68-115(c) requires disclosure of "the powers of the trustee and any restrictions imposed upon him in dealing with assets of the trust." This affirmative obligation to disclose restrictions is broader than most state statutes, which focus only on powers granted.

10.6 Jurisdiction Identification Required: Idaho Code § 68-115(g) requires identification of "the state or other jurisdiction under the laws of which the trust was established." This is particularly relevant for trusts created under another state's laws but administered in Idaho.

10.7 Community Property State: Idaho is a community property state (Idaho Code § 32-906). When a married settlor transfers community property to a trust, the character of the property as community or separate property should be addressed. The certification should clarify whether trust assets include community property subject to the spouse's interest.

10.8 Water Rights: Idaho has a complex system of water rights administered under the prior appropriation doctrine (Idaho Code Title 42). If the trust holds real property with appurtenant water rights, the trustee's authority to deal with such rights should be specifically addressed in this certification.

10.9 Homestead Exemption: Idaho provides a homestead exemption under Idaho Code § 55-1001 et seq. If the trust holds the settlor's homestead, the interaction between the trust and the homestead exemption should be considered.

10.10 Applicability to All Trusts: Idaho Code § 68-119 provides that the certification of trust statute applies to ALL trusts, whether established under Idaho law or under the law of another state or jurisdiction. Out-of-state trusts acting in Idaho must comply with Idaho's certification requirements.

This Certification of Trust is prepared in affidavit form pursuant to Idaho Code §§ 68-114 through 68-120 and is intended to establish the existence and terms of the Trust without disclosing the dispositive provisions of the Trust instrument. This Certification has been signed and acknowledged by ALL currently acting Trustees as required by Idaho law.

DOCUMENT CONTROL:

Template Version: 1.0

Jurisdiction: State of Idaho

Governing Statutes: Idaho Code §§ 68-114 through 68-120

Last Updated: 2026-03-31