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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 Tennessee has a fiduciary duty to manage trust assets prudently, notify beneficiaries, pay debts and taxes, and distribute assets according to the trust terms.Tenn. Code Ann. § 35-15-101 et seq.Verified May 27, 2026 Unlike probate, trust administration is private and does not require court involvement.
Tennessee 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.Tenn. Code Ann. § 35-15-101 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 Tennessee state income tax return.
Tennessee requires trustees to maintain detailed records of all trust transactions, including income, expenses, distributions, and investment decisions.Tenn. Code Ann. § 35-15-101 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 Tennessee 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 Tennessee trustee compensation guide for details.
Trust administration in Tennessee typically takes 6-12 months, compared to 9-15 months for average probate cases.T.C.A. §§ 30-4-101 (act name), 30-4-102 (definitions: $50K threshold in subsec (9); personal-property-only restriction in subsec (8); amended by HB0337/Public Ch. 297, eff. 4/28/2023), 30-4-103 (45-day waiting period, bond rules, no creditor notice), 30-2-306 (publication; 4-month bar from first publication), 30-2-307 (60-day actual-notice rule), 30-2-310 (12-month outer bar from death), 30-1-201 (bond), 30-2-301 (inventory), 30-2-601 (accounting waiver), 30-2-606/30-1-407 (compensation). Cross-verified against 2023 Public Chapter 297 (publications.tnsosfiles.com/acts/113/pub/pc0297.pdf) and Tennessee General Assembly HB0337 record.Verified May 27, 2026 Trust creditors have 4 months to file claims, compared to 4 months for probate creditor claims. Trust administration avoids court involvement, public filings, and many of the procedural delays associated with probate. See the Tennessee estate settlement guide for a complete overview.
In-depth guides covering Tennessee probate laws, trust requirements, and estate planning strategies.
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This checklist provides general guidance for trust administration. Requirements vary by state and trust document. Consult a licensed attorney for legal advice.
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