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Writer's pictureBilly Amberg

The Right to Accounting: A Beneficiary’s Window into Trust Management

Updated: Apr 12


The right to accounting is a crucial aspect of a beneficiary’s rights within a trust. It serves as a window into the management and financial health of the trust, providing beneficiaries with a transparent view of the trustee’s actions. This right ensures that the trust is administered in accordance with its terms and the beneficiaries’ best interests.


Understanding the Right to Accounting


The right to accounting allows beneficiaries to receive detailed reports of the trust’s financial activities. These reports typically include all income, distributions, liabilities, and expenses the trust has incurred over a specific period. Trustees are generally required to provide an accounting annually, but beneficiaries may also request this information at other times.


Scope of Accounting


An accounting should provide a comprehensive overview of the trust’s financial status, including:


  • A starting balance of the trust assets.

  • A summary of all income received, such as interest, dividends, or rent.

  • A list of all expenses and liabilities paid out from the trust.

  • Details of any distributions made to beneficiaries.

  • An ending balance, reflecting the current value of the trust assets.

Trustee’s Duty to Account


Trustees have a fiduciary duty to manage the trust assets prudently and to keep beneficiaries reasonably informed about the trust’s administration. Providing an accounting is part of this duty, and it must be done in a manner that is clear, accurate, and complete.


Beneficiaries’ Rights and Protections


Beneficiaries have the right to:


  • Request and receive regular accountings from the trustee.

  • Question and challenge any discrepancies or concerns arising from the accounting.

  • Seek legal recourse if the trustee fails to provide an accounting or if the accounting reveals mismanagement.

Importance of the Right to Accounting


The right to accounting is important for several reasons:


  • It deters trustees from mismanaging trust assets by creating a record of their actions.

  • It allows beneficiaries to ensure they are receiving their proper share of the trust assets.

  • It provides a basis for beneficiaries to hold trustees accountable for their actions.

Conclusion


The right to accounting is an essential tool for beneficiaries to monitor the administration of a trust. It promotes transparency and accountability, ensuring that trustees fulfill their obligations and that beneficiaries’ interests are protected. By understanding and exercising this right, beneficiaries can play an active role in the oversight of the trust’s management.




Disclosures



Bloomwood does not make any representations as to the accuracy, timeliness, suitability, or completeness of any information prepared by any unaffiliated third party, whether linked to or incorporated herein. All such information is provided solely for convenience purposes and all users thereof should be guided accordingly.



We are neither your attorneys nor your accountants and no portion of this material should be interpreted by you as legal, accounting, or tax advice. We recommend that you seek the advice of a qualified attorney and accountant.



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The information provided is for educational and informational purposes only and does not constitute investment advice and it should not be relied on as such. It should not be considered a solicitation to buy or an offer to sell a security. It does not take into account any investor's particular investment objectives, strategies, tax status or investment horizon. You should consult your attorney or tax advisor.  



The views expressed in this commentary are subject to change based on the market and other conditions. These documents may contain certain statements that may be deemed forward-looking statements. Please note that any such statements are not guarantees of any future performance and actual results or developments may differ materially from those projected. Any projections, market outlooks, or estimates are based upon certain assumptions and should not be construed as indicative of actual events that will occur.   



All information has been obtained from sources believed to be reliable, but its accuracy is not guaranteed.  There is no representation or warranty as to the current accuracy, reliability, or completeness of, nor liability for, decisions based on such information and it should not be relied on as such.



Bloomwood is a registered investment advisor. Advisory services are only offered to clients or prospective clients where Bloomwood and its representatives are properly licensed or exempt from licensure. 730 Starlight Lane, Atlanta, GA 30342.


The views expressed in this commentary are subject to change based on the market and other conditions. These documents may contain certain statements that may be deemed forward-looking statements. Please note that any such statements are not guarantees of any future performance and actual results or developments may differ materially from those projected. Any projections, market outlooks, or estimates are based upon certain assumptions and should not be construed as indicative of actual events that will occur.   



All information has been obtained from sources believed to be reliable, but its accuracy is not guaranteed.  There is no representation or warranty as to the current accuracy, reliability, or completeness of, nor liability for, decisions based on such information and it should not be relied on as such.



Bloomwood is a registered investment advisor. Advisory services are only offered to clients or prospective clients where Bloomwood and its representatives are properly licensed or exempt from licensure. 730 Starlight Lane, Atlanta, GA 30342.


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