A Framework for Efficient Estate and Trust Administration

This PPT will empower you with effective tools to navigate from initial estate openings to final distributions, ensuring a streamlined process that minimizes hurdles and enhances client satisfaction.

1. A Framework for Efficient Estate and Trust Administration Presented By Leah Del Percio, Esq.

2. 02 Settled hundreds of estates, nationwide. Administered over $50B via estate administrations. 12+ years experience as estate attorney (JD & LLM) with multi-jurisdictional estate admin practice. Leah Del Percio, Esq. FOUNDER AND CEO, TRUSTATE

3. 03 Today, we'll discuss... A Framework for Efficient Estate and Trust Administration How to handle an estate/trust administration from start to finish with speed, accuracy and care, even when all of the third parties you are dealing with are slow and problematic. Ways to implement cost and time savings into the process, while continuing to provide the highest level of service possible to a fiduciary client (i.e. the executor, administrator, personal representative or trustee). A framework for an attorney to confidently work from to enhance their practice and reduce errors. 1 2 3

4. 04 Today, we'll discuss... PRECURSOR The part of a “trust administration" that we will discuss often generates the most frustration for attorneys and their clients. When we refer to “TRUST ADMINISTRATION” in this presentation, we are referring to the activity that happens in a trust when the Grantor or another important party to the trust (i.e. a beneficiary or someone with powers of appointment) dies. We are NOT referring to the ongoing management of the investments and assets/liabilities of trust, including when a trustee makes decisions to distribute assets and income on a discretionary basis. A Framework for Efficient Estate and Trust Administration

5. Some Definitions: Fiduciaries Executor Personal Representative Administrator Trustee Someone appointed by a court to carry out the instructions of a will and manage the estate of a deceased person. A person appointed by a court to manage the estate of a deceased person when there is no will or the will is deemed invalid. In this case, the court will appoint an individual to act as the administrator of the estate and make sure that the assets of the deceased are distributed according to the state's laws of intestate succession. This individual is often a close relative of the deceased, but it could also be any interested party that the court deems fit for the role. An individual or organization that holds and manages assets or property for the benefit of another person or group, such as beneficiaries of a trust. NOTE: The terms "personal representative" and "executor" are used interchangeably in many states, and the specific term used may depend on the jurisdiction or the specific legal document. However, some states use one term more commonly than the other. For example, some states such as Florida, California, and Texas typically use the term "personal representative", while states like New York and New Jersey use the term "executor" more frequently. It is best to check the specific state laws or consult with an attorney to determine the term used in a particular state. NOTE: The administrator has the same responsibilities as an executor, but the main difference is that an administrator is appointed by the court while an executor is appointed by the deceased in their will. Another term for an executor. 05 A Framework for Efficient Estate and Trust Administration

6. Some Definitions: Continued Beneficiary Testate Interested Person(s) Heirs & Next of Kin Legatees Legatees A beneficiary is a person or entity that is entitled to receive assets, benefits, or proceeds from a trust, will, retirement account, or insurance policy. Refers to the condition of having made a valid will before death, meaning that the deceased person's assets will be distributed according to their written instructions. "Interested person(s)" or "Interested parties" in the context of an estate administration refer to individuals or entities who have a legal or financial interest in the outcome of the administration, such as heirs, creditors, and beneficiaries. The individuals, determined by law or by a will, who are entitled to inherit a deceased person's property, assets and debts. "Next of kin" refers to the closest living relative(s) of a deceased person, as determined by law or custom, who may be entitled to inherit their property or assets in the absence of a will. A legatee is a person or entity that is named in a will to receive a specific gift or bequest from the deceased person's estate. Refers to the condition of dying without a valid will, meaning that the deceased person's assets will be distributed according to the state laws of intestate succession. 06 A Framework for Efficient Estate and Trust Administration

7. Fact: Just assume it’s going to be messy even if it seems straightforward. It may sound cynical, but you are dealing with people at their WORST. Estate administrations can be messy because people are messy, even when they are deceased. Myth Estate Administration is difficult because you don't know who you're dealing with. 07 A Framework for Efficient Estate and Trust Administration

8. Myth It is impossible to know what to expect in an estate administration. Fact: The work is phasic. You can divide every estate administration, no matter how simple or complex, into 6 phases: Onboarding and Estate Opening Estate Asset and Liability Discovery (the most annoying) Estate Asset and Liability Management Payments and Taxes Distributions Estate Closure, Settlement, and Final Distributions 08 A Framework for Efficient Estate and Trust Administration

9. Fact: All estate and trust administrations are “different” from one another, but the differences are predictable, and you CAN create standardized processes for this work. Automate Streamline There are tools you can use! Myth There is no “True North” for estate/trust administration because they are all different. 09 A Framework for Efficient Estate and Trust Administration

10. Myth Estate Administration is the exact same thing as Probate. Fact: Probate is an element of Estate Administration. Probate is the legal process where a court validates a will in order for it to become a directive that dictates “who gets what.” Estate administration and probate are related but distinct concepts: TL,DR: Estate administration is the general process of managing and distributing the assets of a deceased person, while probate is the specific legal process of proving the validity of a will and administering the assets according to the terms of the will or state laws. Estate administration refers to the overall process of managing and distributing the assets of a deceased person. This process includes identifying and collecting the assets, paying debts and taxes, and distributing the remaining assets to the beneficiaries. Probate, on the other hand, is a specific legal process that is often a part of estate administration. Probate is the court-supervised process of proving the validity of a will and administering the assets of the deceased person according to the terms of the will or state laws if there is no will. This process can include identifying and inventorying assets, paying debts and taxes, and distributing assets to beneficiaries. 10 A Framework for Efficient Estate and Trust Administration

11. 11 The 6 Phases of Estate Administration 1 Estate Opening 2 Asset & Liability Discovery 3 Asset & Liability Management 4 Payments & Taxes 5 Distributions 6 Estate Closure, Settlement, & Final Distributions Trustate's six-phase model for estate administration is a comprehensive approach to managing the process, helping to ensure that all relevant aspects of the process are taken care of in an efficient and timely manner. Includes the "probate part" of the process, which is the legal process of proving the validity of a will and appointing an executor to manage the estate. This phase also includes obtaining death certificates, notifying relevant parties, and opening an estate account. Identifying and locating all assets and liabilities belonging to the deceased person. This includes real estate, bank accounts, investments, personal property, and any outstanding debts. Managing and preserving the assets and paying off any debts or liabilities. This may include transferring, retitling or closing accounts, selling real estate, collecting rent, or liquidating investments. Paying any outstanding taxes or debts, including income taxes and estate taxes. Distributing the assets to the beneficiaries according to the terms of the will or state laws if there is no will. Closing the estate, settling any disputes or claims, and making final distributions to the beneficiaries. This phase also includes filing the final tax returns and obtaining a release from the executor's responsibilities A Framework for Efficient Estate and Trust Administration

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13. PHASE ONE Estate Opening Trustate's 6 Phases of Estate Administration 13

14. 14 Estate Opening What happens in Phase 1? Includes the "probate part" of the process, which is the legal process of proving the validity of a will and appointing an executor to manage the estate. Also includes obtaining death certificates, notifying relevant parties, and opening an estate account. The presumed executor, PR, or administrator will apply for the grant of probate or letters of administration (if there is no will) in order to have the legal authority to deal with the assets of the deceased. The executor is responsible to find and file the will with the court and to notify the beneficiaries, heirs and creditors that the probate process has begun. Their lawyer will guide them through this process typically and help get them appointed. Trustate's 6 Phases of Estate Administration: Phase 1

15. Client Onboarding Have client conduct reasonable search for latest copy of Will. Up to 3 years of decedent’s last tax return(s). Get information from the client. Initially get: Documents: Photo ID of client; Death Certificate(s)/Divorce Decree(s); Estate Planning documents. Names and birth dates of all children of decedent - living and deceased, if any. (If none, inquire about parents / siblings). Initial ballpark info of where bank accounts are and where assets might be located/if there is a named beneficiary. Ballpark estate value if possible and check estate tax thresholds for state of residence of deceased & federal. Initial info of real property possibly owned by decedent. Set tax and court filing deadlines. This is one of the most overlooked but most important parts of the administration. Trustate's 6 Phases of Estate Administration: Phase 1 15

16. 16 PRO TIPS Trustate's 6 Phases of Estate Administration: Phase 1 Find out what part of this is the most stressful for them. Prioritize that work once the fire alarm deadlines are met and dealt with. This will pay dividends. There are tools to help w/this, too. You will find out over time and here are tools to help w/this. You can order them FOR the client to make their life easier. Do not grill client on this if they do not have this information. Notify employer (present and former) and inquire as to presence of unpaid benefits. Find out what is keeping your client awake at night. Order 6-10 death certificates. Know that general ideas of what the assets are is okay for now. Review resume or LinkedIn.

17. 17 This is the initial "probate" part. Trustate's 6 Phases of Estate Administration: Phase 1 It goes one of three ways Client has a Will The client has a Will with issues Client does not have a Will Individual nominated as Executor* by the decedent testator applies to the court to act in this role and submits the Will to the court for them to “rubber stamp” its validity. This could be an improperly signed will, a contested will, a will contest, a will with no self-proving affidavit, etc. Next of kin applies to serve as the Administrator (i.e. like an executor but without a will) of the estate, and has to prove his/her relationship and identify the heirs under the laws of the state where the decedent resided. *Called a Personal Representative or PR in many states. Different term, same meaning

18. 18 PROBATE FACTS Trustate's 6 Phases of Estate Administration: Phase 1 Though its avoidable, it’s not always that bad. If real property is located across more than one state - an ancillary probate is needed if a probate asset. 1 2

19. 19 Know the difference Trustate's 6 Phases of Estate Administration: Phase 1 Assets pass directly to named beneficiaries / surviving owners Named Beneficiary / co-owner Court filing required to gain control A Will directs where these assets end up Estate PROBATE ASSETS NON-PROBATE ASSETS Payment & checks Jointly held assets Assets held in sole name Trusts Assets held as "tenants in common" Accounts with named beneficiaries EXAMPLES EXAMPLES

20. 20 Non-Probate Assets Trustate's 6 Phases of Estate Administration: Phase 1 The thing about non-probate assets... Cannot be transferred into an estate account. The ONLY assets that can go into an estate account are probate assets. Can only be transferred directly to the named beneficiary or surviving account holder. Offer more protection from creditors of the estate. Expenses of the estate are typically paid from the probate assets. There is sometimes a way for a creditor to attach a non-probate asset (i.e., a TOD account). For instance, in CA, a creditor must prove that (1) the creditor’s claim arose before death, (2) the transfer was made by the decedent without receiving reasonably equivalent value, and (3) the transfer made the decedent insolvent, such that the assets in the probate estate are insufficient to satisfy the decedent’s debts. Even assuming the petition to recover the TOD accounts is successful, the creditor must still prove the validity and enforceability of the debt.

21. 21 Other items needed: Trustate's 6 Phases of Estate Administration: Phase 1 Obtain estate EIN. Run notice in newspaper depending on probate jurisdiction. Open an estate account. 1 2 3

22. 22 Trustate's 6 Phases of Estate Administration PHASE TWO Asset & Liability Discovery

23. 23 Asset & Liability Discovery Trustate's 6 Phases of Estate Administration: Phase 2 What happens in Phase 2? Identifying and locating all assets and liabilities belonging to the deceased person. Real estate, bank accounts, investments, personal property, and any outstanding debts. Appraisals of assets may be needed, as the assets need to be valued for tax and distribution purposes. The executor must uncover what assets and liabilities are there in order to know what tasks need to be done to marshal the assets to the estate account (to ultimately distribute to beneficiaries) or the named beneficiaries. IN ORDER TO KNOW WHAT WORK THE EXECUTOR HAS TO  DO OWNS + OWES DECEDENT

24. 24 Asset & Liability Discovery Trustate's 6 Phases of Estate Administration: Phase 2 Use for over a dozen search options

25. 25 PRO TIP Trustate's 6 Phases of Estate Administration: Phase 2 When it comes to appraisers- make sure executor hires good people and obtains qualified appraisals. What is a qualified appraisal? Technology can help! Require a qualified appraiser who specializes in “hard to value” assets is a must for an estate with non-traditional assets. The appraiser must conduct a qualified appraisal that meets the criteria outlined by the IRS. Multiple appraisers with different specialties may be needed for an estate with a variety of assets. With respect to certain types of artwork and assets, there are now appraisers who can work with you remotely, even on tangible assets. Tools like EVP or Yahoo Finance can be used for stocks.

26. 26 Trustate's 6 Phases of Estate Administration PHASE THREE Asset & Liability Management

27. 27 Asset & Liability Management Trustate's 6 Phases of Estate Administration: Phase 3 What happens in Phase 3? Transferring, retitling, managing, and preserving the assets, as well as paying off any debts or liabilities. This may include transferring, retitling, or closing accounts, selling real estate, collecting rent, or liquidating investments. May also include settling any disputes over the assets and liabilities of the estate, and negotiating with creditors and other parties to resolve outstanding debts.

28. 28 Asset & Liability Management Trustate's 6 Phases of Estate Administration: Phase 3 What is the difference between transferring an asset and retitling an asset? TRANSFERRING RETITLING The process of moving the ownership of an account from one person (or entity) to another. YOU CAN AVOID THIS PHASE ENTIRELY WITH TRUST FUNDING The process of changing the names of the account holders without changing the actual ownership.

29. 29 Trustate's 6 Phases of Estate Administration: Phase 3 helps with admin and funding

30. 30 Asset & Liability Management Trustate's 6 Phases of Estate Administration: Phase 3 What is the difference between transferring an asset & retitling an asset? The difference between transferring a bank account and retitling a bank account is in the ownership of the account and the process that is followed to change that ownership. In summary: Transferring a bank account is the process of moving the ownership of an account from one person to another, while retitling a bank account is the process of changing the names of the account holders without changing the actual ownership. Transferring a bank account refers to the process of moving the ownership of an account from one person to another. This is typically done when one account holder dies and the account is transferred to the surviving account holder(s) or to the beneficiaries of the deceased's estate. In order for the account to be transferred, the bank may require a death certificate or a court order, depending on the circumstances. Once the account is transferred, the new account holder(s) will have complete control over the account, including the ability to make deposits and withdrawals, and to close the account if they choose. Retitling a bank account, on the other hand, refers to the process of changing the ownership of an account by changing the names of the account holders, but not changing the actual ownership. This is typically done when an account holder marries or divorces and wants to change their name on the account, or when they want to add or remove a joint account holder. In order to retitle an account, the bank will typically require documentation such as a marriage certificate or divorce decree. Once the account is retitled, the account holders will continue to have the same rights and responsibilities as before, but with their new names on the account.

31. 31 Asset & Liability Management Trustate's 6 Phases of Estate Administration: Phase 3 Note on: Trust Funding When an account holder wants to rename their account to a grantor trust, they will typically retitle the account rather than transfer it. Tip: You can also just change the beneficiary to the trust to bypass the probate process and keep the account owner the same. A grantor trust is a type of trust where the person who creates the trust (the grantor) also acts as the trustee and retains a certain degree of control over the assets in the trust. Renaming an account to a grantor trust typically involves changing the name of the account holder to the name of the trust and updating the account documentation to reflect the change. To retitle an account to a grantor trust, the account holder will need to provide the bank with the necessary documentation, such as the trust agreement. The bank will then update the account's title to reflect the new name of the trust and update the account documentation to reflect the change. Once the account is retitled, the grantor (the person who created the trust) will continue to have control over the account, but it will be held in the name of the trust, rather than in their individual name. It is important to mention that a grantor trust is not a separate entity from the grantor for tax purposes. As such, it does not need to be registered or filed with any government agency and does not have a taxpayer identification number.

32. 32 Trustate's 6 Phases of Estate Administration: Phase 4 PHASE FOUR Payments, Taxes, & Accountings

33. 33 Payments, Taxes, & Accountings Trustate's 6 Phases of Estate Administration: Phase 4 What happens in Phase 4? Paying any outstanding taxes or debts, including income taxes and estate taxes. The executor will also have to file the final income tax returns of the deceased, as well as prepare and file an estate tax return if necessary. IRS Form 1041 FOR ESTATES FOR DECEDENTS IRS Form 1040 645 Election IF THERE IS A REVOCABLE TRUST OR POUR OVER WILL

34. 34 Trustate's 6 Phases of Estate Administration: Phase 4 Generate Instant Accountings with

35. 35 Income Taxes Trustate's 6 Phases of Estate Administration: Phase 4 IRS Form 1040 IRS Form 1041 645 Election For decedents For estates If there is a Revocable Trust/ Pour Over Will Final for year of death - may be needed even if decedent died on Jan 1 -- look at filing thresholds. Good idea to file anyway to have “final.” If income came in for decedent after the date of death- this needs to be reported on estate tax return. Possibly needed & legal decision. Merits of 645 Election include: fiscal year selections charitable permanent set aside additional allowable losses increased personal exemption extended payment deadlines extended S Corp stock holding periods If you don’t have prior returns and aren’t sure if decedent was up to date in filing taxes, order IRS Transcripts manually using IRS Form 4506-T or automatically using other tech products.

36. A Note on Capital Gains Tax & Step Up in Basis Rules at Death Trustate's 6 Phases of Estate Administration: Phase 4 When an asset is transferred upon death, the step-up in basis kicks in and adjusts the value of the asset from when it was originally acquired to its current value. The value is “stepped-up” to the asset’s value at the time the decedent died. Essentially, a step-up in basis functions as a reset for the value of the inherited asset to its current value at the date of death. Home Sale with Step Up Testator Tom Testator Tom passes away Home Basis "Stepped Up" to Tom's Date of Death Buys home  valued at  $100K $100K $500K $500K Beneficiary Betty inherits the home now valued at $500K Beneficiary Betty sells home for $500K  Betty owes $0.00 in Capital Gains because the value reset 36

37. Estate and Inheritance Taxes Trustate's 6 Phases of Estate Administration: Phase 4 Estate Tax Paid for by Federal Taxes State Taxes Inheritance Tax A tax on your right to transfer property worth over a certain amount at your death. The executor pays. State Estate Tax - Some states have it, some don’t. State Inheritance Tax - Some states have it, some done. Federal Estate Tax - Levied on any assets in an estate over $12.06mm for people dying in 2022 ($24.12mm for first-to die married spouse). The beneficiary pays. None. A tax on your relationships with the beneficiaries of your estate. *Note on Portability - If you are working on a higher net worth estate that is “below the threshold” where the decedent left a surviving spouse, you may want to file an estate tax return to transfer the decedent’s remaining estate tax exemption to the survivor. 37

38. 38 Trustate's 6 Phases of Estate Administration: Phase 5 PHASE FIVE Preliminary Distributions

39. 39 Distributions Trustate's 6 Phases of Estate Administration: Phase 5 What happens in Phase 5? Distributing the assets to the beneficiaries according to the terms of the will or state laws if there is no will. This phase may also include preparing and executing any necessary deeds or documents to transfer assets to the beneficiaries. In the context of estate administration, preliminary distributions and final distributions refer to the distribution of assets to the beneficiaries of the estate at different stages of the process. The distribution of assets to the beneficiaries before the estate is fully settled and closed. These distributions may be made for the purpose of paying off debts or taxes, or to provide funds for the beneficiaries to cover living expenses while the estate administration is ongoing. These distributions are generally made after the probate process and the asset discovery phase. The executor will have to get the court's approval before making preliminary distributions. These distributions are typically made after all taxes and debts have been paid and all necessary documents have been filed. The final distributions are made according to the terms of the will or state laws if there is no will. Final distributions are usually made after the completion of the estate closure and settlement phase, which means that the estate administration process is complete and the executor can be released from his/her responsibilities. The distribution of assets to the beneficiaries after the estate has been fully settled and closed. PRELIMINARY DISTRIBUTIONS & ADVANCES FINAL DISTRIBUTIONS In summary, preliminary distributions are made before the estate is fully settled and closed, usually to pay off debts or taxes, or to provide funds for the beneficiaries, while final distributions are made after the estate is fully settled and closed, according to the terms of the will or state laws, and the process of estate administration is completed.

40. 40 PRO TIP Trustate's 6 Phases of Estate Administration: Phase 6 Releases, Waivers of Accounting, Indemnification Agreement Make each distributee sign an *informed* waiver, release, and indemnification agreement to minimize the future liability of the executor (and you), even where not required by state law. Virtual Representation Make sure they sign on behalf of heirs, assigns, minor, and unborn (!) children What does informed mean? Distributes need to have enough information about your client’s activities as executor and the estate itself for such a release to be valid. Inform them of their right to counsel.

41. 41 Trustate's 6 Phases of Estate Administration: Phase 6 Draft with Releases, Waivers, and Indemnification Agreements

42. 42 Trustate's 6 Phases of Estate Administration: Phase 6 PHASE SIX Estate Closure, Settlement, & Final Distributions

43. 43 The Final 3 Steps Trustate's 6 Phases of Estate Administration: Phase 6 1 2 3 Holdbacks Distributions Executor/PR's Commission Be sure to hold back a certain amount of money for latent unanticipated expenses or estimated tax liability. DO NOT FORGET TO INFORM THEM THAT THEY CAN TAKE THIS & EXPLAIN YOUR STATE'S PROCESS FOR DOING SO. Calculate commission amount for your client, allow them to make a decision on whether to take or not. Once releases signed, make distributions.

44. 44 Estate Closure, Settlement, & Final Distributions Trustate's 6 Phases of Estate Administration: Phase 6 What happens in Phase 3? Closing the estate, settling any disputes or claims, and making final distributions to the beneficiaries. Also includes filing the final tax returns and obtaining a release from the executor's responsibilities from all beneficiaries. The executor may also have to prepare and file a final accounting of the estate with the court, and obtain court approval for the distribution of the assets. After the court approves the final accounting, the estate will be closed and the executor can be released from his/her duties.

45. 45 Estate Closure, Settlement, & Final Distributions Trustate's 6 Phases of Estate Administration: Phase 6 What is a “Holdback”? In estate administration, a holdback amount refers to a portion of the assets that are being held back from distribution to the beneficiaries until certain conditions are met or certain events occur. The purpose of a holdback amount is to ensure that there are sufficient funds available to pay for any outstanding debts, taxes, or other expenses that may arise after the preliminary distributions have been made. For example, if there are taxes that will be due at a later date, the executor may hold back a portion of the assets to pay those taxes when they become due. The holdback amount is usually a percentage of the assets or a specific dollar amount, and it is determined by the executor in consultation with the beneficiaries. The executor is responsible for managing the holdback amount and ensuring that it is used for the intended purpose. Once the conditions for releasing the holdback amount have been met, the assets will be distributed to the beneficiaries. It is important to note that the holdback amount is not a permanent withholding of assets from the beneficiaries, but a temporary measure until certain conditions are met, and the executor should release the holdback amount as soon as possible to avoid any delays in the distribution of the assets.

46. 46 Estate Closure, Settlement, & Final Distributions Trustate's 6 Phases of Estate Administration: Phase 6 How to determine a "Holdback" amount The amount that is typically advised to be held back in a normal estate administration to pay for potential taxes due at a later date can vary depending on the specific circumstances of the estate. However, a common practice is to hold back a certain percentage of the assets, usually between 10-20%. This percentage is intended to provide a cushion for any potential taxes that may be due at a later date, such as estate taxes or income taxes. The exact percentage will depend on factors such as the size of the estate, the likelihood of taxes being due, and the executor's discretion. However, this percentage holdback may not be sufficient to cover all taxes that may be due, and the executor will have to keep in mind the potential for additional taxes or other expenses that may come up. The executor should also consult with a tax professional to ensure that the holdback amount is adequate and to understand the specific tax implications of the estate. The holdback amount should be released as soon as the taxes are paid and it should not be kept for a longer period than necessary. This can be done by obtaining a tax clearance certificate from the tax authorities, which confirms that all taxes have been paid and the estate is cleared from any tax liability.

47. 47 Common Delays & Legal Hurdles The biggest challenge for law firms: Managing Expectations It’s okay to say “I don’t know.” A Framework for Efficient Estate and Trust Administration

48. 48 Common Delays & Legal Hurdles Managing Expectations Common Delays Successor trustees may find that it’s tough to please everyone. Probates must remain open for three months to allow creditors to present claims against the estate. Probates lasting five to six months are not uncommon. The probate process may last anywhere from 6 months to up to a year. There may be delays in gathering the paperwork, inventorying the assets and tracking down the beneficiaries. Personal representatives often have to sell off real estate, resolve disputes with creditors or file federal estate tax returns. They must sometimes contend with legal challenges to a will. The trustee may transfer assets out of the trust in order to protect them. Beneficiaries might question such a decision later on when the settlor dies. Trustees must identify and pay estate expenses. If an expense is not trust-related, paying it from the trust may raise questions. For sensitive issues like those, documentation is critical. Trust mismanagement, even if it’s unintentional, could result in liability. A Framework for Efficient Estate and Trust Administration

49. 49 Resources Call or email and I'd be happy to speak with you more in-depth or answer any questions. Follow Trustate on LinkedIn for tips and updates. Email [email protected] with questions. Visit Trustate's website to see what subscription works for you so you can start streamlining and automating trust and estate administration for all your estates today.

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