Sheppard Law Firm - January 2024

Avoiding Pitfalls in Trust Management Know the Hidden Hazards

When someone asks you to become the trustee of their estate, it’s a gesture of trust and faith in your capabilities. While this role is an honor, it also comes with serious responsibilities. As a trustee, you must make informed investment decisions, maintain records, handle tax filings, and manage legal documentation. Every decision must be in the best interest of the beneficiaries. The role demands both integrity and astuteness. One of the more complex aspects of being a trustee is handling the differing needs of the beneficiaries. The person who chose you undoubtedly trusts you, but their beneficiaries might not know you as well. Often, these beneficiaries have conflicting interests or may not get along with each other. You might find yourself in a situation where someone is unhappy no matter your decision. This discontent can escalate to the point where beneficiaries may even consider legal action against the estate or you as the trustee. Imagine a scenario where you must choose to favor one beneficiary over another. How would you navigate these tricky waters? What criteria will you use to ensure fairness and legality in your decisions? It’s not uncommon for such disputes among beneficiaries, who may even be siblings, to become heated — sometimes distressingly so. The risk for you as a trustee is significant. If beneficiaries feel that you’ve mishandled the trust, either through negligence or misconduct, they can sue you personally. Yes, the trust can cover

your legal defense costs, but the beneficiaries don’t want you depleting their funds. Thus, their attorney will ask the court to remove you, stating that you didn’t follow some fiduciary duty. If they succeed, you’re left to cover your legal expenses out of pocket. Most legal battles drag on for years. Before you accept this role, consider these protective measures: 1. Engage a professional fiduciary to ensure no critical aspect of trust management is overlooked. 2. Suggest to the person appointing you also to name a bank or trust company as a co-trustee. While this might incur additional costs upfront, it can save significant amounts of money, not to mention stress and heartache, in the long run. 3. Most importantly, consult with your attorney. Ensure you understand every facet of what you’re getting into and that you’re adequately protected. While being a trustee is an honor, it comes with challenges and potential pitfalls. It requires a balance of empathy, legal understanding, and financial acumen. Your primary goal is to manage the trust responsibly and in the best interests of the beneficiaries, but you also need to protect yourself. Being forewarned is

being forearmed. Make sure you step into this role with your eyes wide open, equipped with the right tools and advice.

W o r l d ’ s

INGREDIENTS

TAKE A BREAK!

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2/3 cup butter

1/4 tsp baking powder

2 oz unsweetened chocolate

1 cup granulated sugar

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1/4 tsp salt

2 large eggs

1/2 cup chopped nuts (optional)

1 tsp vanilla extract

1/2 cup all-purpose flour

DIRECTIONS 1. Preheat oven to 350 F and grease an 8-inch square baking pan. 2. Melt butter and chocolate in a saucepan over low heat, stirring constantly, then remove from heat and let cool slightly. 3. In a large bowl, beat together sugar, eggs, and vanilla, then add melted chocolate mixture and blend well. 4. In a separate bowl, stir together flour, baking powder, and salt. 5. Gradually add flour mixture to chocolate mixture, stirring until blended, then stir in nuts if desired. 6. Pour batter into prepared pan and spread evenly. 7. Bake for 25–30 minutes or until a toothpick inserted in the center comes out clean.

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