Trust Accountings When the Settlor Lacks Capacity


CLE credits earned: 2 GENERAL (or 2 LAW & LEGAL for WA state)

This program covers when and how a trustee must account to trust beneficiaries, other than the settlor(s) of the trust. The presentation will cover the different scenarios under which a beneficiary is entitled to a trust accounting, which is based upon several factors, including the revocability of the trust instrument, the person serving as trustee, and most importantly, the capacity of the settlor. This presentation will also cover the required format of the accounting and tips for obtaining court approval thereof.

Key topics to be discussed:

•   When is a trust beneficiary, other than the settlor, entitled to a trust accounting
•   The distinction between a Trustee’s duty to provide an accounting versus a report
•   Scenarios under which a non-settlor beneficiary could successfully seek an accounting
•   The proper format for a formal trust account

Date / Time: July 15, 2019

•   4:00 pm – 6:00 pm Eastern
•   3:00 pm – 5:00 pm Central
•   2:00 pm – 4:00 pm Mountain
•   1:00 pm – 3:00 pm Pacific

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•   Live Video Broadcast/Re-Broadcast: Watch Program “live” in real-time, must sign-in and watch program on date and time set above. May ask questions during presentation via chat box. Qualifies for “live” CLE credit.
•   On-Demand Video: Access CLE 24/7 via on-demand library and watch program anytime. Qualifies for self-study CLE credit. On-demand versions are made available 7 business days after the original recording date and are view-able for up to one year.

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Original Broadcast Date: July 15, 2019

Sarah S. Broomer, Esq. is a partner with Ruttenberg Cutler, LLP. Her practice includes all aspects of complex trust, conservatorship, fiduciary, and estate litigation. Ms. Broomer also handles all aspects of estate planning, family succession planning, charitable giving, and insurance trusts. Ms. Broomer has been recognized as a “Southern California Rising Star” in the area of Trust and Estates Litigation by Super Lawyers™ from 2017-2018, as well as one of the “Top Women Attorneys in Southern California” in Los Angeles magazine from 2017-2018. Ms. Broomer has served on the Executive Community of the Trust & Estates sections of both the Beverly Hills Bar Association and the Los Angeles County Bar Association. Ms. Broomer regularly speaks on a variety of topics in the field of Trusts & Estates. Ms. Broomer received her B.A. degree from University of California, Berkeley, and her J.D. degree from Southwestern University School of Law. During law school, she served as law clerk to the Hon. Aviva K. Bobb, the Presiding Judge of the Probate Court, where she reviewed accountings and prepared probate notes.

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Section I. Who is entitled to an accounting?

Section II. Distinction Between Duty of Trustee to Report versus Account

Section III. Basics of Trust Accountings
a) Duty to Account
b) Proper Format of the Accounting

Section IV. Scenarios Under Which a Non-Settlor Beneficiary Could Successful Seek an Accounting

Section V. Court’s Discretion to Order a Trust Accounting Sua Sponte

Section VI. Types of Disclosures Required