Pennsylvania Code § 20-7707

Governing law - UTC 107.
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The meaning and effect of the terms of a trust shall be determined by:
(1) the law of the jurisdiction designated in the terms of the trust, but the mandatory rules of section 7705(b) (relating to trust controls; mandatory rules - UTC 105) shall govern if different from the law of the designated jurisdiction; or
(2) in the absence of an effective designation in the terms of the trust, the law of the jurisdiction in which the settlor is domiciled when the trust becomes irrevocable.

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