Silence from a trustee feels alarming, especially when you are waiting for answers about money that affects your life. If you are not getting an accounting, you are left guessing about assets, bills, and whether anything is going wrong.
At Casey Lundregan Burns, P.C., we have advised Massachusetts families for more than 90 years, and we know how stressful this can get.
This article explains a beneficiary’s options in Massachusetts when a trustee will not provide an accounting.
The Trustee’s Duty to Account
A trustee owes fiduciary duties, which means faithful management of trust property for the benefit of the beneficiaries. That duty includes sharing information about administration and providing reports that let you see what is happening with the trust.
Trustees must keep qualified beneficiaries reasonably informed and provide reports at reasonable times, often annually, and at trust termination or change of trustee.
Good accounting gives you a clear roadmap of activity. You should be able to tell what the trust started with, what came in, what went out, and what is left for distribution.
A well-prepared accounting lists assets, income, expenses, gains or losses, and distributions, along with any trustee compensation and professional fees paid from the trust. If the trustee does not have the skill to prepare it, they can hire a CPA or attorney using trust funds.
What Should a Trust Accounting Include?
Trust accountings should present a complete picture of all trust transactions for a set period. The goal is transparency that allows beneficiaries to review management decisions and ask informed questions.
Essential Elements of a Trust Accounting
The following items generally belong in a formal trust accounting in Massachusetts:
- The property on hand at the start of the accounting period, with values.
- The valuation of any assets received during the period.
- Receipts of income or principal, with certain exceptions based on court rules.
- Net income and losses from business activities, including gains and losses on sales.
- Disbursements, excluding those tied to business operations or distributions.
- Distributions paid to beneficiaries.
- Property on hand at the end of the period, with carry values.
Many trustees track these items in schedules that line up with court-friendly formats. Beneficiaries often review backup documents, like bank statements and brokerage statements, to confirm entries.
Beneficiary Rights: Requesting a Trust Accounting
Beneficiaries have the right to be reasonably informed about trust assets and administration. If you are not receiving regular reports, start with a direct written request.
A written request creates a record. It also tells the trustee exactly what you want and why it matters to you.
- Send a polite letter or email asking for a full accounting for a defined period, along with relevant statements.
- Be clear about the information you are looking for, such as asset lists, receipts, disbursements, and distributions.
- Set a fair response window, for example, 30 to 60 days, and keep a copy of your request.
- If helpful, propose a meeting to review drafts or answer questions.
Trustees are allowed to use trust resources to retain accountants or attorneys to prepare a formal accounting. That is often the quickest path to a clean, reviewable report.
Legal Options When a Trustee Refuses to Provide an Accounting
If a trustee ignores requests or provides vague updates, the Probate and Family Court can step in. Massachusetts law gives beneficiaries several tools to get answers and protect the trust.
Filing a Petition to Compel an Accounting
Beneficiaries can file a petition asking the Probate and Family Court to order the trustee to produce a formal accounting. Courts expect a trustee to respond within a reasonable time once a beneficiary has made a clear written request.
Courts can require the trustee to cover fees if their refusal caused unnecessary expense. Each case turns on the facts and the trust language.
Seeking Trustee Removal
Refusing to account is often a warning sign of deeper problems. If the record suggests a breach of fiduciary duty, removal becomes a realistic task.
In Massachusetts, a judge can remove a trustee for a serious breach, lack of cooperation with co-trustees, persistent failure to administer effectively, or other grounds in the statute and common law. The court looks at whether the trustee’s conduct harmed the trust or put beneficiaries at risk.
Removal actions usually include a request for a qualified successor and an order to turn over records. Courts can also issue instructions that stabilize administration during the transition.
Surcharge Actions for Breach of Trust
A surcharge is a monetary award against a trustee who caused losses through breach of duty. The idea is to restore the trust to the position it should have held.
Beneficiaries bring surcharge claims to recover lost principal, lost growth, improper fees, or costs tied to misconduct. Failure to account can be part of the proof, especially where missing records hide harmful transactions.
Courts can also award interest and, in some cases, the costs of bringing the action. Solid documentation helps a lot in these cases.
Why Trustees Might Delay or Refuse Accountings
Not every delay equals wrongdoing, but repeated silence raises concern. Understanding the possible reasons helps you pick the right response.
Potential Reasons for Delay or Refusal
- Poor record-keeping systems that make it hard to assemble a proper report.
- Attempts to hide mismanagement, self-dealing, or misuse of trust funds.
- The trustee does not fully understand their duties or the required format.
Even inexperienced trustees are still responsible for accurate records and timely reporting. If skill is the issue, hiring a CPA is the right fix, not going quiet.
Statute of Limitations for Trust Claims in Massachusetts
Deadlines apply to trust claims in Massachusetts. The clock can start when a beneficiary receives an adequate report that discloses potential issues and alerts them to time limits.
Other timing rules also apply, including outside limits tied to events like trustee resignation, removal, death, or trust termination. Waiting too long can cut off your claims even when serious harm occurred.
If you suspect a breach, speak with counsel promptly to protect your rights and keep options open. Early action also helps lock down records before they go missing.
Facing a Trustee Who Will Not Provide an Accounting? Contact Casey Lundregan Burns, P.C.
For three generations, our firm has stood up for Massachusetts families in trust and estate matters. We take beneficiary rights seriously and push for clarity, fairness, and timely compliance. If you need help with a trustee who will not account, feel free to call us at 978-878-3519 or reach us through our website to set up a consultation. We welcome your questions and work hard to secure strong outcomes in trust and estate litigation across the Commonwealth.
The information in this post is not intended as legal advice or as a substitute for the particularized advice of counsel. For more information, please consult an attorney.