525920 — Trusts, Estates, and Agency Accounts
Description
This industry comprises legal entities, trusts, estates, or agency accounts, administered on behalf of the beneficiaries under the terms of a trust agreement, will, or agency agreement.
Illustrative Examples
- Bankruptcy estates
- Private estates (i.e., administering on behalf of beneficiaries)
- Personal investment trusts
- Testamentary trusts
Exclusions & Cross-References
- Managing portfolios of trusts--are classified in Industry 523940, Portfolio Management and Investment
- Advice;
- Administering personal estates--are classified in U.S. Industry 523991, Trust, Fiduciary, and Custody
- Activities; and
- Operating businesses of trusts and bankruptcy estates--are classified according to the kind of business
- operated.
- FINANCE AND INSURANCE 439
Overview Facts
| NAICS Code | 525920 |
|---|---|
| Industry Title | Trusts, Estates, and Agency Accounts |
| SBA Size Standard | $40,000,000 |
| IRS PBA Code | 525920 (exact match) |
| Sectors Hierarchy | Sector 52 → 525 → 5259 |
| Source / Verified | US Census 2022 NAICS Manual / 2026-06-28 |
Legacy SIC Concordance
Trace the historical mapping chain from the 1987 Standard Industrial Classification (SIC) to the modern 2022 NAICS code format.
- SIC 6733 - Trusts, Except Educational, Religious, and Charitable (via SIC1987:6733→NAICS1997:52592→2002:525920→2007:525920→2012:525920→2017:525920→2022:525920)
Related Resources & Compliance Guides
Further regulatory reference links for NAICS code 525920:
- Sector 52 Directory Hub — List of related industries in the Finance and Insurance sector.
- SIC ↔ NAICS Crosswalk Tool — Look up mappings between legacy SIC codes and modern classifications.
- SBA Size Standards Guide — Complete rules and averaging periods for small business classifications.
- Calculating Annual Receipts Guide — Detailed worked example of revenue calculation rules.
- IRS Principal Business Activity Guide — How NAICS codes map to corporate and entity tax filings.
Related Industries in 5259
Frequently Asked Questions (FAQ)
Is 525920 a valid 2022 NAICS code?
NAICS 525920 is 'Trusts, Estates, and Agency Accounts', a 2022 U.S. national industry under Sector 52 (Finance and Insurance); the SBA small-business size standard is $40,000,000.
What is the SBA size standard for NAICS 525920?
The SBA small business size standard for NAICS 525920 is $40,000,000 (based on receipts).
What is the legacy SIC code mapping for 525920?
NAICS code 525920 maps to the legacy 1987 SIC codes: 6733 - Trusts, Except Educational, Religious, and Charitable.