The overarching duty of a Trustee, or the person(s) legally responsible for administration of a Trust and its assets, is to protect the needs of the Trust’s beneficiary or beneficiaries. With this in mind, a Trustee should inform beneficiaries about the state and management of the Trust’s assets and investments. The Trustee should also ensure that all tax obligations are met and income tax returns are filed. In addition, the Trustee is responsible for paying any tax preparation or legal fees incurred by the Trust, managing all accounts, and overseeing any investments and distributions made to beneficiaries. The actions of the Trustee must comply explicitly with the Trust’s provisions.