What Are My Duties as Trustee in Pennsylvania?

Pennsylvania requires the successor trustee to notify qualified beneficiaries of the trust's existence and the trustee's contact information within 30 days of the grantor's death.20 Pa.C.S. § 7701 et seq.Verified May 27, 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 Pennsylvania state income tax return.

Pennsylvania requires trustees to maintain detailed records of all trust transactions, including income, expenses, distributions, and investment decisions.20 Pa.C.S. § 7701 et seq.Verified May 27, 2026 Beneficiaries have the right to request accountings. Proper documentation protects the trustee from liability claims and provides transparency for beneficiaries.

Trustee compensation in Pennsylvania 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 (3-5% of estate value) as a benchmark. See the Pennsylvania trustee compensation guide for details.

Trust administration in Pennsylvania typically takes 6-12 months, compared to 9-14 months for average probate cases.20 Pa.C.S. § 3101 (payments without administration: $10K wages, $20K deposits, $10K patient care, $11K life insurance), § 3102 (small estate petition — gross personal property $50K), § 3121 (family exemption $3,500), § 3162 (advertisement once/week for 3 successive weeks), § 3171/§ 3174 (bond + waivers), § 3301 (inventory deadline), § 3531 (post-administration small-estate settlement on petition $50K), § 3532 (creditor claims 1 yr from first complete advertisement), § 3537 (reasonable compensation), §§ 901-908 (Register of Wills); 72 P.S. § 9116 (inheritance tax rates), 72 P.S. § 9136 (9-month return/payment deadline, 5% discount within 3 months); county Register of Wills fee schedules on pacourts.us and individual county Register of Wills sites — verified via legis.state.pa.us / palegis.us / pa.gov/agencies/revenue on 2026-05-27Verified May 27, 2026 Trust creditors have 12 months to file claims, compared to 12 months for probate creditor claims. Trust administration avoids court involvement, public filings, and many of the procedural delays associated with probate. See the Pennsylvania estate settlement guide for a complete overview.