Certification of Trust - Idaho

CERTIFICATION OF TRUST

State of Idaho

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

AFFIDAVIT OF CERTIFICATION OF TRUST

// GUIDANCE: Idaho Code § 68-114 specifically requires this certification to be
// in the form of an AFFIDAVIT. This is a critical distinction from most other
// states, which require only a signed writing or acknowledged writing. The affidavit
// form requires a sworn statement under oath before a notary public. Additionally,
// ALL currently acting trustees must sign — Idaho does not permit a single trustee
// to sign on behalf of all co-trustees.

RECORDING INFORMATION (if applicable):

Instrument Number: [________________________________]

Return Recorded Document To:

Name: [________________________________]

Address: [________________________________]

City, State, ZIP: [________________________________]

County: [________________________________]

// GUIDANCE: For real property transactions, this document should be recorded with
// the County Recorder of the county where the real property is located. Idaho has
// 44 counties. Recording fees are established by 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: [________________________________]

// GUIDANCE: Idaho Code § 68-115(g) specifically requires identification of "the state
// or other jurisdiction under the laws of which the trust was established." This is a
// mandatory element unique to Idaho's statute.

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:

// GUIDANCE: Idaho Code § 68-114 requires ALL currently acting trustees to sign the
// certification. If a trustee is unable to sign (e.g., incapacity), the certification
// cannot be completed in this form. Consider whether a successor trustee appointment
// is necessary, or whether excerpts from the trust instrument should be provided instead.

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:

[________________________________]

// GUIDANCE: Idaho Code § 68-115(e) phrases the co-trustee requirement differently
// from the UTC, asking "whether all of the currently acting trustees must, or less
// than all may, act to exercise identified powers of the trustee." This language
// contemplates that different powers may have different co-trustee requirements.
// Specify which powers require all trustees and which may be exercised by fewer.

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:

[________________________________]

[________________________________]

// GUIDANCE: Idaho Code § 68-115(c) uniquely requires disclosure of BOTH the trustee's
// powers AND "any restrictions imposed upon him in dealing with assets of the trust."
// Most other state certification statutes do not require affirmative disclosure of
// restrictions. This is an important distinction. If there are material restrictions,
// they must be disclosed here.

// GUIDANCE: Idaho has significant natural resource, timber, mining, and water rights
// issues. If the trust holds Idaho real property, consider whether the trustee's
// powers need to address water rights (Idaho Code Title 42), mineral rights, timber
// management, or grazing permits on federal land.

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 [__/__/____].

// GUIDANCE: Idaho Code § 68-115(h) specifically requires disclosure of "the form in
// which title to assets of the trust is to be taken." Ensure the title format conforms
// to Idaho county recorder requirements and is acceptable to the title insurance company.

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

// GUIDANCE: Idaho Code § 68-115(f) requires both the identifying number AND a
// statement of whether it is a social security number or an employer identification
// number. This dual disclosure requirement is specific to Idaho.

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 [__/__/____].

// GUIDANCE: Idaho Code § 15-7-605 provides that a settlor may revoke a revocable trust
// by substantially complying with the method of revocation provided in the trust terms,
// or if no method is provided, by delivering a written revocation to the trustee.
// Confirm the trust instrument's revocability provisions.

SECTION 6: SUCCESSOR TRUSTEE INFORMATION

6.1 Successor Trustee(s):

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

6.2 Successor Trustee Certification:

Pursuant to Idaho Code § 68-118, when a successor Trustee has assumed office, the successor Trustee may issue a certification of trust that includes:

☐ 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

// GUIDANCE: Idaho Code § 68-118 provides specific rules for successor trustee
// certifications. If this certification is being issued by a successor trustee,
// additional information about the predecessor's cessation of service must be included.

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.

// GUIDANCE: This is a CRITICAL distinction from the UTC and most other state statutes.
// Idaho does NOT require third parties to accept a certification of trust. The
// certification is a convenience, not a mandate. If a third party insists on seeing
// the trust instrument or excerpts, the trustee must comply. There is no penalty
// provision in Idaho for refusing to accept a certification, unlike Iowa and other states.

7.3 Reliance Protection: Pursuant to Idaho Code § 68-117, a person who acts in reliance upon a certification of trust without actual knowledge that the representations contained therein are incorrect is not liable to any person for so acting and may assume without inquiry the existence of the facts contained in the certification.

7.4 Accuracy and Non-Amendment Statement: Pursuant to Idaho Code § 68-115, 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 Limitation of Liability: Pursuant to Idaho Code § 68-120, any person who in good faith enters into a transaction in reliance upon a certification of trust may enforce the transaction against the trust property as if the representations contained in the certification were correct.

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

// GUIDANCE: Idaho Code § 68-114 requires the certification to be "in the form of an
// affidavit signed and acknowledged by ALL of the currently acting trustees of the
// trust." This is one of the most stringent execution requirements among U.S. states.
// ALL currently acting trustees must appear before the notary and sign. A single
// trustee cannot sign on behalf of the others.

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)

// GUIDANCE: Because Idaho requires the certification in affidavit form, notarization
// is MANDATORY, not optional. The notary must verify the identity of ALL currently
// acting trustees who sign the certification. Idaho notary law is governed by
// Idaho Code § 51-101 et seq.

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 a standalone statute in Title 68 (Trusts and Fiduciaries), not part of the Uniform Trust Code. Idaho has also adopted portions of the Uniform Trust Code under Idaho Code § 15-7-101 et seq. (Trust Administration within the Uniform Probate Code). 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.

// GUIDANCE: Idaho's certification of trust statute predates the state's adoption of
// Uniform Trust Code provisions and has unique characteristics. Attorneys should be
// familiar with both Idaho Code §§ 68-114 through 68-120 (certification statute) and
// Idaho Code § 15-7-101 et seq. (trust administration). Verify all citations at
// https://legislature.idaho.gov/statutesrules/idstat/.

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