For both tax and personal reasons, a property may be put into a Trust. To determine when property can be transferred out of a Trust and to whom it can be transferred, look to the language of the Trust Agreement creating the Trust.
The Trust Agreement lists the Trust's Settlor, Trustee, and Beneficiary as well as instances where it is permissible to transfer property from the Trust. The Settlor is the person that established the Trust. The Trustee is the person managing the assets in the Trust. The Beneficiary is the person intended to receive the Trust's assets. The Trustee is empowered to actually transfer property from the Trust.
If the property will be transferred for a reason compliant with the Trust's purpose, the Trustee must be the individual actually transferring the property. A deed is drafted and the Trustee signs on behalf of the trust. The deed is filed with the Philadelphia Recorder of Deeds along with a recording fee. In Pennsylvania, state property transfer taxes do not apply to property transferred out of a trust, however, Philadelphia property transfer taxes may still apply. If you're looking for help setting up a trust or transferring property into or out of a trust, contact Philly Deeds.