Singapore legislation
Regulation 8A
of Trustees (Transparency and Effective Control) Regulations 2017
Regulation 8A
Obligation to retain certain documents relating to trust
Amended byS 409/2025 wef 20/06/2025
A trustee of a relevant trust who ceases to be a trustee of the relevant trust on or after 20 June 2025 must retain possession of the original or a copy of each of the following documents, for a period of at least 5 years after the date of cessation:
(a)
the trust instrument;
(b)
any letter of wishes, side letter or equivalent document from the settlor of the trust.