Pennsylvania Code § 20-7780

Recordkeeping and identification of trust property - UTC 810.
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(a) Records.-- A trustee shall keep adequate records of the administration of the trust.
(b) Commingling trust property prohibited.-- A trustee shall keep trust property separate from the trustee's own property.
(c) Designating trust property.-- Except as otherwise provided in subsection (d) and section 3321 (relating to nominee registration; corporate fiduciary as agent; deposit of securities in a clearing corporation; book-entry securities), a trustee shall cause the trust property to be designated so that the interest of the trust, to the extent feasible, appears in records maintained by a party other than a trustee or beneficiary.
(d) Investing property of separate trusts.-- If the trustee maintains records clearly indicating the respective interests, a trustee may invest as a whole the property of two or more separate trusts.

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