Trust Administration.

Reviewed by Elizabeth A. Tresp, JD, LL.M., trust & probate litigator · Updated July 2026

At Tresp, Day & Associates, Inc., our trust administration attorneys administer your trust efficiently and expeditiously. We represent trustees and fiduciaries of all types of trusts to ensure legal compliance and dispute-free administration. If you are serving as the successor trustee for someone else’s trust, you should seek legal advice to be sure you meet all of your fiduciary obligations and avoid personal liability.

While trust administration is much easier and less time-consuming than probate, there are still legal obligations that arise when someone who has a trust passes away. Some estates are complex because of the number of assets, their taxable status, or beneficiary circumstances. Our experienced, nationally recognized trust attorneys provide the personal care and individual attention you need when preparing or administering a trust.

Trust distributions

We assist you in determining the correct form and timing for making distributions according to the terms of a trust. For example, where the deceased has a surviving spouse, the trust might call for all income to be paid to the spouse and principal only in certain circumstances; when the surviving spouse passes, the remaining principal is distributed to children or other named beneficiaries. A trust may also require a “trust split” into an “A” trust and “B” trust. Trusts usually include instructions on how to divide assets among beneficiaries, whether each asset must be split equally, whether equalizing distributions can be made when one beneficiary wants a specific asset such as a house, and how tax considerations like property-tax reassessment exemptions apply. Experienced counsel can advise you, the successor trustee, on making distributions according to the deceased’s wishes and the trust’s terms.

Fiduciary functions

If you are named successor trustee, you owe fiduciary duties to all of the trust’s beneficiaries, for instance, you may be required to provide a tax statement to every beneficiary each year. As a fiduciary, you can be held personally responsible for interest or penalties for failing to file a tax return, or for other lapses in your responsibilities. We advise you on your exact obligations and make sure you are meeting all of them.

Principal & income

Trusts often distinguish between principal and income distributions. Many distribute income to a particular person at one time and principal to that same person, or a different person, at another specified time. Our attorneys help you determine which types of trust assets may be distributed to which beneficiaries.

Administering a trust once terminated

A trust typically terminates when a beneficiary passes, reaches a specified age, or a predetermined date is reached. In some states, a petition must be filed in court before distributions to beneficiaries begin. We strongly recommend having all beneficiaries sign and acknowledge receipt of the assets distributed to them, even where a court does not require it.

If your family needs a trust for your estate, or you have an existing trust that needs administration, our attorneys are ready to work closely with you through this complex and often stressful process. This work goes hand in hand with estate planning and, where appropriate, ongoing estate-plan maintenance.

To discuss your situation with our attorneys, call (858) 755-6672 or request a consultation.