Pet Trusts: A Primer
Originally published in the American Bar Association’s GPSolo Magazine, January/February 2025: Animal Law
Each year, hundreds of thousands of pets are euthanized after their owners become unable to care for them due to incapacity or death. Frequently, this euthanization takes place after the pet has experienced a period of homelessness, neglect, or mistreatment. In recognition of the tragedies that occur when pets are left without a plan and awareness of the growing social acceptance of including pets in estate plans, all states and the District of Columbia have passed companion animal or “pet” trust legislation in recent decades. The Uniform Probate Code (Section 2-907) and Uniform Trust Code (Section 408) provide a foundation, although state variances exist, as discussed throughout this article.
Deciding If a Pet Trust Makes Sense
The world of estate planning must overcome many hurdles. The first—and perhaps hardest—is helping people feel comfortable discussing their potential incapacity and eventual death. As an increasingly settled estate planning tool, pet trusts can be a lagging or leading consideration. Most view it as lagging: When someone finally decides to get their affairs in order, they might include provisions for their pets. However, it can arguably be leading. For certain animal lovers, clarifying their wishes and ensuring care for their pets may be the primary motivation for creating their estate plan.
A settlor can provide informal instructions and even funds to a trusted friend to care for their pets after their passing. A pet trust provides greater assurance by making the settlor’s wishes legally enforceable. As with many elements of estate planning, added protection and control come with increased complexity and cost—in this instance, from creating, funding, and administering the pet trust. Consider each factor below to determine whether a pet trust is the best way to ensure a pet’s ongoing quality of life while providing peace of mind for the settlor. Throughout this article, “settlor” refers to a pet owner, whether or not they decide to establish a pet trust, and “trust” refers to a pet trust.
Caregiver availability. The settlor should name multiple capable and willing caregivers. If no funds are left to them, caregivers must also have the financial means to support the animal. A poorly drafted trust could still leave gaps, but a valid trust ensures court oversight to address shortcomings.
Care complexity. A well-drafted, funded, and administered trust can provide the formal oversight needed to ensure the long-term well-being of animals requiring special care, such as constant supervision for separation anxiety, ongoing medical treatments, or requirements that certain animals stay together.
Care cost. Pets are more likely to enter the shelter system if insufficient funds are left for their care. When significant funds are needed, a trust offers oversight, reporting, and court enforcement to reduce misuse and ensure the funds last for the pets’ natural lives. If expected care costs are minimal, trust administrative expenses could disproportionately reduce the funds available for the animals’ care.
Incapacity. A trust can better support planning for a settlor’s incapacity, especially when specialized caregivers are already involved. These professionals reasonably expect prompt and continued payment for their services—something an informal arrangement with a friend of the settlor is rarely equipped to guarantee.
Court oversight. While an informal arrangement may work for a short period, a legally enforceable trust provides long-term checks and balances. If there is any risk that the animals might not receive proper care throughout their natural lives or that funds could be misused, the settlor may prefer establishing a trust.
Designing an Enforceable Pet Trust
An inter vivos pet trust—one established during the settlor’s lifetime—functions as a revocable living trust (RLT) specifically designed to benefit pet animals. When reviewing your state’s relevant statutes, consider the pet trust elements outlined below, as constraints and requirements vary by jurisdiction.
Trust Characteristics
The following questions should be evaluated based on the settlor’s estate planning objectives, overall circumstances, and the type and number of animals involved. Note that “type” is not a legal term but is used here to refer to general categories of animals to help guide pet trust planning (e.g., dogs, birds).
Sub-trust or standalone. A pet trust can be created as a sub-trust within the settlor’s RLT, ensuring that the pet trust’s funding is integrated and prioritized within the context of the overall estate plan. Alternatively, if the settlor’s situation is understood and all legal formalities are met, a pet trust may be executed and funded as a standalone trust.
Pot or individual. For multiple pets, a common or “pot” trust supports all pets together, regardless of type, allowing shared funds for unexpected expenses such as emergency medical care not covered by insurance. Alternatively, the settlor can create pot trusts by pet type (e.g., cat pet trust) or individual trusts for each pet.
Compensation or no compensation. Decisions regarding compensation for trustees, trust protectors (if applicable), and caregivers must be carefully considered, and the choice may vary by role. The settlor should understand that institutional trustees will not serve without compensation; the same can typically be said for caregivers of certain types of animals (e.g., horses).
Inter vivos or testamentary. This article assumes an inter vivos pet trust, established during the settlor’s lifetime, ensuring pet care during incapacity and immediately upon death. In contrast, a testamentary pet trust is created through will provisions and becomes active only after the settlor’s death and subsequent probate, potentially delaying caretaker assignment and fund distribution.
Beneficiaries
Specifying the animals to benefit from the trust can be straightforward, but it does depend on the types and number of pets involved.
Pets alive in the settlor’s lifetime. All states require that the animal must have been alive during the settlor’s lifetime. A small minority of states explicitly extend this to animals “in gestation”; in all other states, the settlor’s intent regarding gestation should be specified if relevant. While a settlor will generally have a pet when executing a pet trust, they should contemplate that they might have no pets or different quantities or types of pets at their death. Establishing an estate plan maintenance program with their estate planning attorney can help ensure ongoing preparedness as the settlor’s pet family evolves over time.
Pet type. State laws differ regarding which animals can benefit from a pet trust. Some broadly refer to “animals,” while others specify “designated domestic or pet animals.” A few states refine the definition further, specifying criteria such as animals “with vertebrae.” Given the variation in pet trust statutes as well as animal-related laws and regulations, including nontraditional or “exotic” pets should be considered carefully.
Remainder beneficiaries. A frequent remainder beneficiary of a pet trust—who inherits after the last animal dies or the statutorily defined maximum period ends—is a charitable organization focused on animal welfare. Rather than reverting funds to the estate, designating such a beneficiary likely reduces the risk of challenges from other estate beneficiaries.
Trustees
Although the settlor may be confident that their first successor trustee will serve, multiple alternatives should be designated. A traditional institutional trust company could be considered if the trust meets its minimum value requirements. Alternatively, certain national and local organizations now specialize in pet care planning, offering various trust-related and trustee services, often with lower minimums available.
Trust Protector
Some states require the designation of a trust protector (or “enforcer”) to safeguard the animals’ interests. Even when not statutorily required, a well-defined trust protector can help uphold the settlor’s intent by overseeing the trustee’s and caregiver’s actions while guarding against trust mismanagement. If explicitly authorized, the trust protector may also interpret ambiguous provisions or address unforeseen circumstances not addressed in the trust.
Caregivers
The settlor may assign the same individual as both the trustee and caregiver, but it is generally advisable to name different people. The advantages and disadvantages of separating these roles should be discussed with the settlor, much like conversations about similar roles in the care of children. Multiple qualified successor caregivers should be identified.
Care Instructions
Below in this article, the section “Detailing Pet Care Wishes” explores the many topics that might be included in care instructions, whether or not the settlor decides to create a pet trust. When drafting a pet trust, the settlor must decide which care instructions require explicit, directive language within the trust document to establish a legally enforceable duty of care (e.g., clear wishes for lifestyle and end-of-life care) and which can be addressed separately in a nonlegal document (e.g., flexible guidance on training approaches).
Funding
Funding decisions can be complex, depending on pet type and quantity, standard of care, and conservatively estimated life expectancies. Additional calculations may be necessary if potential future animals are considered (e.g., “and all dogs owned at my incapacity or death”). Establishing a pet trust as a sub-trust offers the advantage of addressing funding priorities and abatement rules within the broader estate plan. Tax implications should also be evaluated, as the trust will be included in the taxable estate, and its income is subject to taxation.
Many states expressly grant courts the authority to adjust the funding amount if deemed excessive for the trust’s defined purpose, and court oversight is assumed regardless. While some states allow extrinsic evidence of the settlor’s intent, the safest approach is to include detailed assumptions, rationale, and intentions—particularly regarding the pet’s best interests as defined by the settlor—within the four corners of the trust document.
Trust Duration
Some states limit the duration of pet trusts to 21 years, while most allow them to continue until the death of the last surviving animal benefiting from the trust. Although the trust document can specify a shorter duration, it cannot exceed the statutory limit.
Detailing Pet Care Wishes
When planning for the care of beloved pets, whether or not a pet trust is warranted, the considerations outlined below—and additional guidance from organizations specializing in pet care profiles and plans—should be evaluated and documented. For pet trusts, the vital elements should be translated into specifically enumerated powers and duties:
Pet identification. Name, type, gender, reproductive status, breed, color, markings, size, weight, and age are typically sufficient to identify a pet. Additional details may include the registered name, pet license number, date of birth, place of birth, breeder, pedigree, passport, breed registry papers, current living location, and current caregivers (if different from the settlor, as in the case of boarded horses). In more complex situations or to prevent fraud, pet identification may require unique identifiers such as a microchip number, photos, tattoos, brands, or DNA samples, both initially and on an ongoing basis.
Emergency protocol. When a settlor suddenly becomes incapacitated or passes away, pets need immediate care to bridge the gap until the long-term plan is implemented. Pet owners should document each pet’s location, individuals willing to provide immediate care, and general care instructions. A practical solution is to prepare an “in case of emergency” document accessible to emergency responders—potentially via a QR code—and share it with trusted individuals and designated caregivers.
Pet disposition. The settlor must decide if they want to transfer ownership to an entity (individual, organization, or trust), have the pet stay in work or retire, have it sold or leased, or have it donated to an adequately vetted charitable organization (e.g., therapy or service program, educational program, sanctuary, type- or breed-specific group, or no-kill shelter).
Caregiver. The settlor should designate emergency, primary, and backup caregivers with clearly defined responsibilities. Vetted nonprofit organizations can serve as a fallback if no individuals are available. The goal is to prevent the pets from entering the shelter-to-euthanasia pipeline.
Lifestyle. Preferences for the pet’s geography, living environment, and daily routine should be documented. Human and animal companionship needs must be addressed, including maximum time alone and any requirements for certain animals to stay together.
Standard of care. The trust should include a summary of each pet’s health and training history, along with an emotional and behavioral assessment. It should specify care requirements such as allergies, chronic conditions, physical limitations, dietary needs and preferences, supplements, medications, required medical treatments, and training protocols. The trust should name preferred veterinarians and all other health professionals.
Personal property. Any special equipment or personal items associated with the pet, such as a dog wheelchair or custom horse saddle, should be specified to remain with the animal. Since pets are legally considered property and cannot own property themselves, these belongings must be assigned or bequeathed to the caregiver or trust.
End-of-life care. Guidelines should include quality-of-life indicators, medical limits, and decision-making authority, such as whether one or two veterinarians must agree on big decisions, similar to parameters in a living will. Instructions for post-death arrangements, including handling of the pet’s remains, should also be specified.
Financial provisions. The annual costs of caring for the pet should be outlined, along with provisions for exceptional expenses such as emergencies and chronic conditions. The settlor must also decide whether to leave funds as a direct gift with limited oversight or place them in a pet trust for greater control and accountability.
Administrators. If no pet trust is established, consider how best to leave funds if concerns exist about the caregiver’s ability to manage money. When creating a pet trust, clearly define roles and functions, including trustee, potential trust protector, oversight responsibilities, compliance, and reporting.
Evolving Morals, Ethics, and Laws of Pet Trusts
Our relationship with animals continues to evolve. For estate planners serving pet owners, the challenge is determining whether a settlor’s wishes align with widely accepted practices (e.g., a modest pet trust to care for several beloved cats) or push boundaries, such as creating a substantial pet trust to fund the care of a single nontraditional pet (e.g., a tarantula), which in some states may not qualify as an “animal” under pet trust statutes.
While standard pet trust planning suffices for widely accepted practices, nontraditional requests require additional diligence in drafting to ensure compliance with applicable laws, document the settlor’s intent, justify care costs, and meet local legal requirements, including permits and licenses.
Pet trusts must meet legal formalities and clearly articulate the settlor’s intent regarding all aspects of the pet animal’s care. Estate planners and settlors might also consider that a small minority of states already factor in the animal’s best interests in divorce custody cases. Incorporating thoughtful language about the pet’s best interests can further clarify the settlor’s intent and may become increasingly persuasive when courts must decide whether the defined standard of care and funding reasonably align with the trust’s purpose.