|
One of the primary duties of a trustee is to keep full, accurate and orderly records concerning the status of the trust estate and all acts performed by him. He is charged with maintaining an accurate account of all the transactions relating to the trust property. Some states require a formal written accounting by the trustee on an annual basis, but Texas does not. Texas does have a provision that beneficiary or "interested person" can demand that the trustee give a written accounting of the trust. The Tex. Prop. code 113.151 defines the right to an accounting from trustees or other fiduciaries subject to the Trust Code. The trustee must make the written accounting within 90 days. If he does not, the court can order him to make an accounting and two personally pay the attorneys fees and costs for not making the requested accounting.
the written accounting by the trustee must show:
- all trust property that has come to the trustee's knowledge or into the trustee's possession and that has not been previously listed or inventoried as property of the trust;
- a complete account of receipts, disbursements, and other transactions regarding the trust property for the period covered by the account, including their source and nature, with receipts of principal and income shown separately;
- a listing of all property being administered, with an adequate description of each asset;
- the cash balance on hand in the name and location of the depository where the balance is kept; and
- all known liabilities owed by the trust.
Many times, people are beneficiaries of property that is being controlled by someone else but can't get any information about the status of the property. If you are not getting regular updates about the financial condition of your property in the hands of a fiduciary whether that fiduciary is an executor, administrator or a trustee, you probably need to contact an attorney before the estate is squandered.
|