“Trust administration is the process of managing and operating a trust in accordance with its terms, the intentions of the trust creator, and the requirements of applicable law. It begins the moment a trust becomes irrevocable and continues until the trust is fully distributed and closed. For many trustees, administration is where the real work begins. It encompasses everything from notifying beneficiaries and inventorying assets to managing investments, paying expenses, filing tax returns, and making distributions. Carrying out these responsibilities correctly and consistently is what defines effective trust administration.

This guide provides a comprehensive overview of what trust administration involves at every stage. It covers the initial steps a trustee must take when administration begins, the ongoing duties that must be maintained throughout the life of the trust, how to communicate with beneficiaries in a way that meets legal requirements and builds trust, and how to bring the administration to a proper close when the time comes. Whether you are a new trustee who has just taken on this responsibility or someone looking to ensure that an existing trust is being administered correctly, this guide gives you the structure and understanding you need to fulfill your role with confidence and care.”