Does a mortgage and taxes count as disbursing trust fund assets?

Full question:

If a trust fund states that no funds are to be disbursed until a specific time, would an investment which results in a mortgage and taxes be considered disbursing funds?

  • Category: Trusts
  • Date:
  • State: Texas

Answer:

The trustees of a trust fund must manage its assets according to the trust document and with the care and skill of a prudent investor. They can incur reasonable expenses for investment management, including hiring professionals like investment managers and consultants.

Whether taking out a mortgage is considered disbursing funds depends on the powers granted in the trust document. Typically, the trustee's ability to make investments and take on loans is defined there. The purpose of the investment is also important. Generally, trustees cannot incur loans for personal benefit.

For specific guidance, consult a local attorney who can review the trust documents and relevant details. An example clause in a trust document might state: “To borrow money and, if the TRUSTEE sees fit, to give security for such funds as may be borrowed in such fashion as the TRUSTEE may see fit by mortgage, pledge, or otherwise…”

This content is for informational purposes only and is not legal advice. Legal statutes mentioned reflect the law at the time the content was written and may no longer be current. Always verify the latest version of the law before relying on it.

FAQs

Undistributed income in a trust typically remains within the trust until it is distributed according to the terms set forth in the trust document. This income can be reinvested or used to pay expenses related to the trust. Depending on the trust's provisions, the income may eventually be distributed to beneficiaries or accumulate for future use.