Trust beneficiaries can fill vacant roles without court approval

Eligible beneficiaries can unanimously choose a replacement trustee or another person serving in a trust role without court approval. For a trust distributing its remaining property, the recipients consent. Otherwise, people currently eligible for payments and those presumed to receive the remaining property later consent. Covered roles include trustees, advisers, and people with appointment powers. An effective appointment method must be unavailable, and any conditions the trust document places on the replacement still apply. Unless the trust document says otherwise, an authorized appointing person is treated as declining after 60 days from notice without an appointment, when appointment is required or no trustee serves. Authorized representatives can consent for beneficiaries. The law took effect upon enactment on July 23, 2026, and applies to trusts regardless of when they were created.

Two people sharing authority over property managed for others must both agree to use it; three or more must act by majority. Two people sharing these powers can assign routine tasks to one of them. A majority of three or more can assign those tasks to one or more of them. The governing document can provide different decision rules. A person who delivers a written objection to the majority is protected from liability for that particular action. Unless the governing document or state law expressly says otherwise, these rules do not excuse failure to help manage the property, try to prevent a breach of trust, or seek court guidance for recurring problems. The law took effect upon enactment on July 23, 2026, and applies to trusts regardless of when they were created.

A trustee can choose either trust’s governing document when merging trusts. The choice applies when all or part of a trust merges into another trust. The merger cannot materially change anyone’s rights to receive trust property or income. Other applicable law must authorize the merger. The selected document controls the resulting trust, except as provided in section 3341(5), which is not reproduced. The law took effect upon enactment on July 23, 2026, and applies to trusts regardless of when they were created.

Trustees provide and pay for beneficiary well-being programs, with advisers directing or approving those actions when applicable. These rules cover trusts providing well-being programs for beneficiaries. Providers may include the trustee or businesses related to the trustee or adviser. The trust document sets when and how programs are provided; otherwise, the trustee or adviser decides under the referenced law. Applicable duties to protect the trust and its beneficiaries still apply. Express permission in the trust document is required for program payments while trustees or advisers keep their full regular compensation without advance notice or disclosure. The law took effect upon enactment on July 23, 2026, and applies to trusts regardless of when they were created.

A person with authority to choose who receives trust property can use specific written statements to opt out of the rule in section 504(a). The property must be held in a trust exempt from federal tax on certain transfers across generations, or with a zero inclusion ratio, meaning none of the transfer is counted for that tax. The document must expressly name section 504(a) and say it does not apply, or name section 501(a) and say it does apply. The option excludes authority created by exercising another power to choose property recipients. The law took effect upon enactment on July 23, 2026, and applies to trusts regardless of when they were created.