NAICS Code 523991 – Trust, Fiduciary, and Custody Activities

The types of establishments to which NAICS code 523991 applies, as well as their specific classification, will be presented below. This analysis will provide a clearer view on the nature and functions of the entities within this category.

Description NAICS Code 523991 – Trust, Fiduciary, and Custody Activities

This U.S. industry comprises establishments primarily engaged in providing trust, fiduciary, and custody services to others, as instructed, on a fee or contract basis, such as bank trust offices and escrow agencies (except real estate).

NAICS code 523991 includes:

  • Administrators of private estates
  • Bank trust offices
  • Escrow agencies (except real estate)
  • Fiduciary agencies (except real estate)
  • Personal investments trust administration
  • Securities custodians
  • Trust administration, personal investment
  • Trust companies, nondepository

NAICS Code 523991 does not include the following references:

  • Establishments primarily engaged in managing the portfolio assets (e.g., trusts, funds) of others are classified in Industry 523940, Portfolio Management and Investment Advice;
  • Legal entities (i.e., trusts, estates, or agency accounts) administered on behalf of the beneficiaries under the terms of a trust agreement, will, or agency agreement are classified in Industry 525920, Trusts, Estates, and Agency Accounts;
  • Establishments primarily engaged in performing real estate escrow or real estate fiduciary activities are classified in Industry 531390, Other Activities Related to Real Estate; and
  • Establishments primarily engaged in awarding grants from trust funds are classified in Industry 81321, Grantmaking and Giving Services.

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