The Directed Trust Act—Further Eroding the ‘Irrevocable’ Trust

Expert OpinionTrusts and Estates

The Directed Trust Act, effective Oct. 13, 2024, enhances flexibility for Pennsylvania irrevocable trusts by allowing settlors to appoint trust directors and protectors who can modify trust terms, manage investments, and handle distributions without requiring beneficiary consent or court approval. This legislation positions Pennsylvania more competitively with jurisdictions like Delaware and South Dakota by providing practitioners with additional tools to adapt trusts to changing circumstances while maintaining the benefits of a local trustee.

8 minute read October 08, 2026 at 10:54 AM

By

Larissa Whitman and Christopher McGann