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Step-by-step guide for administering a trust after the grantor passes away. Answer a few questions to get a personalized checklist for your situation.
A successor trustee in Delaware has a fiduciary duty to manage trust assets prudently, notify beneficiaries, pay debts and taxes, and distribute assets according to the trust terms.12 Del. C. § 3301 et seq. (Ch. 33); 12 Del. C. § 3501 et seq. (Ch. 35)Verified Apr 14, 2026 Unlike probate, trust administration is private and does not require court involvement.
Delaware requires the successor trustee to notify qualified beneficiaries of the trust's existence and the trustee's contact information within 60 days of the grantor's death.12 Del. C. § 3301 et seq. (Ch. 33); 12 Del. C. § 3501 et seq. (Ch. 35)Verified Apr 14, 2026 The notice typically includes the trustee's name and address, and the beneficiary's right to request trust information.
When the grantor dies, the revocable trust becomes irrevocable and requires its own EIN (Employer Identification Number) from the IRS. The trustee must file Form 1041 (U.S. Income Tax Return for Estates and Trusts) for any income earned by trust assets after the date of death. The trust may also need to file a Delaware state income tax return.
Delaware requires trustees to maintain detailed records of all trust transactions, including income, expenses, distributions, and investment decisions.12 Del. C. § 3301 et seq. (Ch. 33); 12 Del. C. § 3501 et seq. (Ch. 35)Verified Apr 14, 2026 Beneficiaries have the right to request accountings. Proper documentation protects the trustee from liability claims and provides transparency for beneficiaries.
Trustee compensation in Delaware is based on reasonable compensation for the services performed. Professional trustees typically charge 0.5-1.5% of trust assets annually. Individual (non-professional) trustees often reference executor fee guidelines (2-4% of estate value) as a benchmark. See the Delaware trustee compensation guide for details.
Trust administration in Delaware typically takes 6-12 months, compared to 12-18 months for average probate cases.delcode.delaware.gov: 12 Del. C. § 2305 (commissions & attorney fees per Court of Chancery rules), § 2306 (distribution without letters / small estate), § 2308 (surviving spouse $7,500 allowance), § 2101 (creditor notice & publication), § 2102 (creditor claims 8-month bar), § 1522 (bond not required by default), § 1523 (bond amount), § 1524 (demand for bond), § 2510 (county-set filing fees). Verified 2026-04-14.Verified Apr 14, 2026 Trust creditors have 8 months to file claims, compared to 8 months for probate creditor claims. Trust administration avoids court involvement, public filings, and many of the procedural delays associated with probate. See the Delaware estate settlement guide for a complete overview.
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