Section 813
(a)
A trustee shall keep the qualified beneficiaries of the trust reasonably informed about the administration of the trust. Unless unreasonable under the circumstances, a trustee shall promptly respond to a qualified beneficiary's request for information related to the administration of the trust.
(b)
Within 30 days after acceptance of the trust or the trust becomes irrevocable, whichever is later, the trustee shall inform, in writing, the qualified beneficiaries of the trustee's name and address. The information shall be delivered or sent by ordinary first class mail.
(c)
A trustee shall send an account to the distributees and permissible distributees of trust income or principal and to other qualified beneficiaries who request it, at least annually and at the termination of the trust. The account of trust income and principal may be formal or informal, but shall include information relating to the trust property, liabilities, receipts and disbursements, including the amount of the trustee's compensation, a listing of the trust assets and, if feasible, their respective market values.
(d)
A beneficiary may waive the right to a trustee's account of trust income or principal or other information otherwise required to be furnished under this section. A beneficiary, with respect to future accounts and other information, may withdraw a waiver previously given. A waiver of a trustee's account or other information shall not relieve the trustee from accountability and potential liability for matters that the account or other information would have disclosed.
Procedural advisory commentary (2013)
Under § 813, trustees must now keep qualified beneficiaries reasonably informed about administration of the trust. Within 30 days of accepting a trusteeship or the date the trust became irrevocable, whichever is later, a trustee must inform qualified beneficiaries in writing of the trustee’s name and address. A trustee is required to provide information about the trust to the qualified beneficiaries upon request. Unless the trust provides otherwise, a trustee must send annual accounts to current qualified beneficiaries and to other qualified beneficiaries who request it and at the termination of the trust. A beneficiary may waive the right to a trustee’s account or to any information required by section 813. A waiver may also be withdrawn.
Allowance of an account
A trustee appointed on a bond with the statutory conditions required by the MUPC is not required by law to render annual accounts with the court. See MUPC at § 3-606, see also MUTC at § 702. A trustee appointed on a bond with the statutory conditions required by G. L. c. 206, § 1 (repealed) continues to have the obligations of their pre-MUPC bond, including an obligation to render an annual account to the court, unless modified by petition. See § 702, part B, above (“Modifying a bond after approval of the Court”).
Form update
Any trustee who seeks the allowance of his or her account may do so by filing both a Trust Account (MPC 859), with the appropriate filing fee for the account based on Schedule A, and either a Petition for Allowance of Account (MPC 857) or a complaint pursuant to G. L. c 215, § 6, if applicable. A copy of the trust must accompany the petition or complaint, unless otherwise on file with the court. The fee to file a Petition for Allowance of Account (MPC 857) is an additional $75.00. The fee to file a complaint, if applicable, is an additional $240. Unless assented to, an additional $15.00 citation or $5.00 summons fee shall also be required. A Petition for the Allowance of an Account (MPC 857) or a complaint may be used for both an interim and final account. Note: If the petition or complaint is the first or initial action filed in the court (e.g., an action to approve the account of a trustee of a non-testamentary trust) a surcharge of $15.00 shall also be assessed.
Practice note
The Supplemental Rules of the Probate and Family Court shall apply to actions commenced by petition. See Rule 72 and Rule 72A of the Supplemental Rules of the Probate and Family Court and Uniform Probate Practice XVIA and XVII. The Massachusetts Rules of Civil Procedure shall apply to actions brought by complaint. See G. L. c. 215, § 6; see also Uniform Probate Practice XVIA and XVII. Rule 72 and Rule 72A of the Supplemental Rules of the Probate and Family Court are not applicable to complaints brought under G. L. c. 215, § 6.