1 Tex. Admin. Code § 95.405
Trusts are treated as entities. If the trust is named in its organic document(s), its full legal name, as set forth in such document(s), is used. If the trust is not so named, the name of the settlor is used followed by the word "Trustee" along with such information provided by the filer to distinguish the debtor trust from other trusts having the same settlor.
Source Note:The provisions of this §95.405 adopted to be effective November 1, 1998, 23 TexReg 9727.