CERTIFICATION OF TRUST

(Pursuant to N.C.G.S. § 36C-10-1013)

STATE OF NORTH CAROLINA
COUNTY OF [________________________________]

// GUIDANCE: North Carolina adopted the Uniform Trust Code effective January 1, 2006, codified as N.C.G.S. Chapter 36C. North Carolina's certification of trust provision at § 36C-10-1013 closely follows UTC § 1013 but includes a notable addition: the requirement to disclose the trust's taxpayer identification number (subsection (a)(7)). This is a unique North Carolina requirement not found in most other UTC jurisdictions.

I. TRUST IDENTIFICATION

The undersigned Trustee(s), being duly authorized, hereby certify the following information pursuant to North Carolina General Statutes § 36C-10-1013:

1. Trust Name:
[________________________________]

2. Date of Original Trust Instrument:
[__/__/____]

// GUIDANCE: N.C.G.S. § 36C-10-1013(a)(1) requires disclosure that the trust exists and the date the trust instrument was executed.

3. Type of Trust:
☐ Revocable Living Trust
☐ Irrevocable Trust
☐ Testamentary Trust
☐ Special Needs Trust / Supplemental Needs Trust
☐ Charitable Remainder Trust
☐ Charitable Lead Trust
☐ Qualified Personal Residence Trust
☐ Other: [________________________________]

4. Amendment History:

5. Trust Restatement:
☐ The Trust has been amended and restated on [__/__/____]
☐ The Trust has not been restated

II. SETTLOR / GRANTOR IDENTIFICATION

// GUIDANCE: N.C.G.S. § 36C-10-1013(a)(2) requires the identity of the settlor UNLESS the trust instrument provides otherwise. Verify the trust instrument before including or omitting this information.

1. Settlor Disclosure:
☐ The identity of the Settlor is disclosed below
☐ The Trust Instrument provides that the identity of the Settlor may be withheld from this Certification

// GUIDANCE: N.C.G.S. § 36C-10-1013(a)(2) states the settlor identity is required "unless withheld under a provision in the trust instrument." This opt-out provision is somewhat unique to North Carolina.

2. Settlor(s) / Grantor(s) (if disclosed):

3. Settlor Address (if living and disclosed):
[________________________________]
[________________________________]
[________________________________], North Carolina [________]

III. TRUSTEE IDENTIFICATION

// GUIDANCE: N.C.G.S. § 36C-10-1013(a)(3) requires the identity and address of the currently acting trustee.

1. Currently Acting Trustee(s):

2. Corporate Trustee (if applicable):
☐ Not applicable
☐ A corporate trustee serves as Trustee or Co-Trustee:
Entity Name: [________________________________]
Principal Office Address: [________________________________]
State of Organization: [________________________________]
North Carolina Registration (if applicable): [________________________________]

IV. CO-TRUSTEE AUTHORITY

// GUIDANCE: N.C.G.S. § 36C-10-1013(a)(6) specifically requires disclosure of the authority of cotrustees to sign or otherwise authenticate and whether all or less than all are required to exercise powers of the trustee.

1. Number of Currently Serving Co-Trustees: [____]

2. Authority of Co-Trustees:
☐ All co-trustees must act unanimously to exercise the powers of the trustee
☐ A majority of co-trustees may exercise the powers of the trustee
☐ Any single co-trustee may independently exercise the powers of the trustee
☐ Specific arrangement: [________________________________]

3. Co-Trustee Signing Authority:
☐ All co-trustees must sign or authenticate instruments and documents
☐ A majority of co-trustees must sign or authenticate instruments and documents
☐ Any individual co-trustee may sign or authenticate instruments and documents
☐ Other arrangement: [________________________________]

V. REVOCABILITY STATUS

// GUIDANCE: N.C.G.S. § 36C-10-1013(a)(5) requires disclosure of the revocability or irrevocability of the trust and the identity of any person holding a power to revoke the trust.

1. Trust Revocability:
☐ The Trust is REVOCABLE
☐ The Trust is IRREVOCABLE
☐ The Trust was revocable but became irrevocable on [__/__/____] due to:
☐ Death of the Settlor
☐ Written release of power to revoke
☐ Terms of the Trust Instrument
☐ Other: [________________________________]

2. Person(s) Holding Power to Revoke (if revocable):

3. Conditions or Restrictions on Revocation:
☐ No restrictions
☐ Revocation must be by written instrument delivered to the trustee
☐ Revocation requires the consent of: [________________________________]
☐ Other: [________________________________]

VI. TAXPAYER IDENTIFICATION NUMBER

// GUIDANCE: N.C.G.S. § 36C-10-1013(a)(7) requires the trust's taxpayer identification number. This is a UNIQUE North Carolina requirement. However, subsection (a)(7) provides an exception: the TIN need not be included if it is also the Social Security Number of a grantor. In that case, the TIN must be certified to the relying party in a manner reasonably satisfactory to that person (subsection (d1)).

IMPORTANT NORTH CAROLINA REQUIREMENT:

1. Trust Taxpayer Identification Number:

☐ The Trust has a separate Federal Employer Identification Number (EIN): [________________________________]

☐ The Trust's taxpayer identification number is the Social Security Number of the Settlor/Grantor (grantor trust). Pursuant to N.C.G.S. § 36C-10-1013(d1), the TIN is not included in this Certification but shall be certified to the person acting in reliance upon this Certification in a manner reasonably satisfactory to that person.

// GUIDANCE: The distinction matters for privacy. If the trust uses the grantor's SSN, you do NOT need to include it in this certification (which may be a public document if recorded). Instead, communicate it separately and directly to the relying party.

2. Separate Certification of TIN (if applicable):
☐ The Trust's taxpayer identification number will be provided separately to the requesting party
☐ The Trust's taxpayer identification number is included in this Certification as set forth above

VII. TRUSTEE POWERS

// GUIDANCE: N.C.G.S. § 36C-10-1013(a)(4) requires disclosure of the powers of the trustee. Include only those powers relevant to the transaction at hand.

The Trust Instrument confers upon the Trustee(s) the following powers relevant to the transaction for which this Certification is provided:

1. Real Property Powers:
☐ Power to acquire, sell, exchange, and convey real property
☐ Power to execute deeds, including general warranty deeds, special warranty deeds, and quitclaim deeds
☐ Power to execute deeds of trust and other security instruments under North Carolina law
☐ Power to lease real property
☐ Power to manage, improve, and maintain real property
☐ Power to grant and accept easements and rights-of-way

2. Financial Powers:
☐ Power to open, maintain, and close accounts at banks and financial institutions
☐ Power to borrow funds and execute promissory notes
☐ Power to invest and reinvest trust assets
☐ Power to collect income, principal, and proceeds

3. Business and Securities Powers:
☐ Power to acquire, hold, and dispose of securities and business interests
☐ Power to vote stock and exercise options
☐ Power to participate in entity governance, mergers, and reorganizations

4. General Administrative Powers:
☐ Power to employ attorneys, accountants, and other professionals
☐ Power to execute documents and instruments
☐ Power to compromise and settle claims
☐ Power to make distributions to beneficiaries
☐ Power to make tax elections and file returns

5. Additional Powers:
[________________________________]
[________________________________]

VIII. TRUST PROPERTY PROVISIONS

// GUIDANCE: N.C.G.S. § 36C-10-1013(d) provides that a certification of trust need not contain the dispositive terms of a trust.

1. Title to Trust Property:
☐ In the name of the Trust: [________________________________]
☐ In the name of the Trustee(s) as Trustee(s): [________________________________]
☐ Other: [________________________________]

2. Property Subject to This Transaction:
[________________________________]
[________________________________]

IX. SUCCESSOR TRUSTEE PROVISIONS

1. Designated Successor Trustee(s):

2. Method of Succession:
☐ Automatic succession per the Trust Instrument
☐ Appointment by the Settlor (during lifetime)
☐ Appointment by a designated person: [________________________________]
☐ Court appointment pursuant to N.C.G.S. § 36C-7-704
☐ Other: [________________________________]

X. STATUTORY CERTIFICATIONS AND REPRESENTATIONS

// GUIDANCE: N.C.G.S. § 36C-10-1013(c) requires the certification to state that the trust has not been revoked, modified, or amended in any manner that would cause the representations to be incorrect.

The undersigned Trustee(s) hereby further certify and represent:

1. The Trust described herein has not been revoked, modified, or amended in any manner that would cause the representations contained in this Certification of Trust to be incorrect, as required by N.C.G.S. § 36C-10-1013(c).

2. The Trust is currently in full force and effect under the laws of the State of North Carolina.

3. The undersigned is/are the duly appointed, qualified, and currently acting Trustee(s) of the Trust.

4. The undersigned has/have the authority under the Trust Instrument and North Carolina law to execute this Certification of Trust.

5. There are no pending proceedings in any court of the State of North Carolina or elsewhere that would affect the validity of this Trust, the authority of the Trustee(s), or the Trust property.

6. No event has occurred that would terminate the Trust or alter the powers of the Trustee(s) as set forth herein.

7. This Certification does not contain the dispositive terms of the Trust Instrument, as permitted by N.C.G.S. § 36C-10-1013(d).

XI. THIRD-PARTY RELIANCE PROVISIONS

Pursuant to N.C.G.S. § 36C-10-1013:

1. A person who acts in reliance upon this Certification of Trust without knowledge that the representations contained herein are incorrect is not liable to any person for so acting and may assume without inquiry the existence of the facts contained in this Certification. (N.C.G.S. § 36C-10-1013(f))

2. A person who in good faith enters into a transaction in reliance upon this Certification of Trust may enforce the transaction against the trust property as if the representations contained herein were correct. (N.C.G.S. § 36C-10-1013(g))

3. Knowledge of the terms of the Trust 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 this Certification. (N.C.G.S. § 36C-10-1013(f))

4. A person making a demand for the Trust Instrument in addition to this Certification of Trust or excerpts therefrom is liable for damages if the court determines that the person did not act in good faith in making such demand. (N.C.G.S. § 36C-10-1013(h))

XII. RECIPIENT'S RIGHTS

Pursuant to N.C.G.S. § 36C-10-1013(e), the recipient of this Certification of Trust may require the Trustee(s) to furnish copies of those excerpts from the original Trust Instrument and later amendments that:

1. Designate the Trustee(s); and
2. Confer upon the Trustee(s) the power to act in the pending transaction.

XIII. REAL PROPERTY TRANSACTION PROVISIONS

// GUIDANCE: N.C.G.S. § 36C-10-1013(e1) contains a specific provision for real property transactions: a person acting in reliance upon a certification of trust may require that it be executed and acknowledged in a manner permitting its registration in the office of the Register of Deeds. This is an important North Carolina-specific requirement.

NORTH CAROLINA REAL PROPERTY NOTICE:

☐ This Certification of Trust relates to a transaction involving real property located in [________________________________] County, North Carolina.

Pursuant to N.C.G.S. § 36C-10-1013(e1), in transactions involving real property, a person who acts in reliance upon this Certification of Trust may require that it be executed and acknowledged in a manner that will permit its registration in the office of the Register of Deeds in the county where the real property is located.

☐ This Certification is executed and acknowledged in recordable form for registration with the [________________________________] County Register of Deeds.
☐ This Certification is not intended for recording at this time.

Recording Information (if applicable):
☐ Book [________], Page [________], [________________________________] County Register of Deeds
☐ Not yet recorded

XIV. GOVERNING LAW AND JURISDICTION

This Trust is governed by the laws of the State of North Carolina, including the North Carolina Uniform Trust Code (N.C.G.S. Chapter 36C). The Clerk of Superior Court of [________________________________] County, North Carolina, has jurisdiction over proceedings concerning this Trust pursuant to N.C.G.S. § 36C-2-203.

// GUIDANCE: In North Carolina, the Clerk of Superior Court has original jurisdiction over trust matters, which is distinct from many states that vest jurisdiction in a Probate Court. See N.C.G.S. § 36C-2-203.

XV. EXECUTION AND ACKNOWLEDGMENT

// GUIDANCE: N.C.G.S. § 36C-10-1013(b) provides that a certification of trust may be signed or otherwise authenticated by any trustee. For real property transactions, the certification should be executed and acknowledged in recordable form pursuant to N.C.G.S. § 36C-10-1013(e1) and N.C.G.S. Chapter 47.

TRUSTEE EXECUTION:

I/We, the undersigned, being the currently acting Trustee(s) of the above-referenced Trust, do hereby certify under penalty of law that all statements and representations made in this Certification of Trust are true and correct to the best of my/our knowledge, information, and belief.

Trustee Signature:

Signature: ________________________________________
Printed Name: [________________________________]
Date: [__/__/____]

Signature: ________________________________________
Printed Name: [________________________________]
Date: [__/__/____]

Signature: ________________________________________
Printed Name: [________________________________]
Date: [__/__/____]

NOTARIZATION AND ACKNOWLEDGMENT

// GUIDANCE: Notarization is not expressly required by N.C.G.S. § 36C-10-1013 for all certifications, but it IS effectively required for real property transactions under subsection (e1) to permit registration with the Register of Deeds. North Carolina acknowledgments are governed by N.C.G.S. Chapter 10B (Notary Public Act).

STATE OF NORTH CAROLINA
COUNTY OF [________________________________]

I, [________________________________], a Notary Public of the County and State aforesaid, certify that [________________________________] personally came before me this day and acknowledged that he/she/they is/are the Trustee(s) of the [________________________________] Trust, and that by authority duly given and as the act of the Trust, the foregoing instrument was signed in its name by the said Trustee(s).

WITNESS my hand and notarial seal, this [____] day of [________________________________], 20[____].

Notary Public Signature: ________________________________________
Printed Name: [________________________________]
My Commission Expires: [__/__/____]

[NOTARIAL SEAL]

XVI. NORTH CAROLINA-SPECIFIC NOTES AND REQUIREMENTS

// GUIDANCE: Review and customize the following notes based on the specific transaction and circumstances.

1. North Carolina Uniform Trust Code: North Carolina adopted the Uniform Trust Code effective January 1, 2006, codified at N.C.G.S. Chapter 36C.

2. Taxpayer Identification Number Requirement: N.C.G.S. § 36C-10-1013(a)(7) requires the trust's TIN, which is a unique North Carolina requirement. However, if the TIN is the grantor's SSN, it need not be included in the certification itself but must be certified separately (subsection (d1)).

3. Settlor Identity Opt-Out: N.C.G.S. § 36C-10-1013(a)(2) permits the trust instrument to provide that the settlor's identity may be withheld from the certification. Verify the trust instrument for such a provision.

4. Clerk of Superior Court Jurisdiction: North Carolina vests original jurisdiction over trust proceedings in the Clerk of Superior Court, not a separate Probate Court. See N.C.G.S. § 36C-2-203.

5. Real Property Registration: For real property transactions, N.C.G.S. § 36C-10-1013(e1) requires that the certification be executed and acknowledged in a form permitting registration with the Register of Deeds. Ensure compliance with N.C.G.S. Chapter 47.

6. Deeds of Trust: North Carolina uses deeds of trust (not mortgages) for real property security interests. Ensure trustee powers reference authority to execute deeds of trust where applicable.

7. Excise Tax Stamps: North Carolina imposes an excise tax on real property transfers under N.C.G.S. § 105-228.30. Consult with counsel regarding applicability to the underlying transaction.

XVII. SOURCES AND REFERENCES

• N.C.G.S. § 36C-10-1013 - Certification of Trust
• N.C.G.S. § 36C-10-1012 - Protection of Persons Dealing with Trustee
• N.C.G.S. § 36C-7-704 - Vacancy in Trusteeship
• N.C.G.S. § 36C-2-203 - Jurisdiction Over Trust
• N.C.G.S. Chapter 10B - Notary Public Act
• N.C.G.S. Chapter 47 - Probate and Registration
• N.C.G.S. § 105-228.30 - Excise Tax on Real Property Transfers

This Certification of Trust is furnished pursuant to N.C.G.S. § 36C-10-1013 and is intended solely for the purpose of establishing the existence and terms of the Trust as set forth herein. This Certification does not contain the dispositive terms of the Trust Instrument, as permitted by N.C.G.S. § 36C-10-1013(d).

[END OF CERTIFICATION OF TRUST]