20 Pa.C.S. § 7780 – Recordkeeping and identification of trust property - UTC 810

(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.