Vermont Trust Administration

Vermont trust administration is the work a successor trustee does after the settlor dies. You accept the trusteeship, take control of the trust property, send the notices 14A V.S.A. § 813 requires within 60 days, pay debts and taxes, report to the qualified beneficiaries, then distribute and close the trust. Title 14A, the Vermont Trust Code, sets the rules.

Almost none of that happens in a courtroom. 14A V.S.A. § 203(a) gives the Probate Division of the Superior Court exclusive jurisdiction over proceedings a trustee or beneficiary brings about the administration of a trust, and § 201(b) then says a trust is not subject to continuing judicial supervision unless the court orders it. So there is no petition to open a living trust, no clerk assigned to your file, and no docket number. Your clock runs on its own, and your duties run to the beneficiaries rather than to a judge.

Three Vermont details separate this job from the version described in national articles. Section 813 carries two separate 60-day clocks that start on different events. The trust contest window is three years long by default, and you can shorten it to four months by sending one packet. And Vermont hands a trustee no way to shut down the settlor's creditors, which changes how fast you can safely distribute. The sections below work through each step and cite the section that controls it.

Trustee, Executor, Administrator: Three Different Jobs

Get the vocabulary right first, because Vermont does not use the word most articles use.

Vermont calls the person who settles a probate estate the executor or administrator. Title 14's estate-administration chapters use that pair throughout for the role that requires court appointment, letters of administration, and filing with the Probate Division. That person is appointed by the Probate Division, files an inventory and accounts with it, and answers to it. The Vermont executor duties guide covers that role.

A trustee holds a different office. The trust document names you, nobody issues you letters, and no filing fee opens your matter.

Many Vermont families need both. The trust holds the house and the brokerage account, and the car, the last paycheck and the forgotten savings account sit in the decedent's own name. When that happens, one person often serves in both offices and has to keep two sets of books.

The Two Trusts the Probate Division Sees

The Vermont Judiciary's own Trusts page splits trusts into testamentary and nontestamentary, and the split decides whether you ever file anything.

A testamentary trust is created under the terms of a will. The Judiciary says most trusts used to be set up this way and had to be established through the Probate Division, that existing testamentary trusts may still fall under court supervision, and that trustees of those trusts file annual accounts unless the court waives the requirement on petition. 14A V.S.A. § 1204(a)(3) preserved that practice when the Trust Code arrived: accountings stay due from those trustees in the same manner and at the same frequency the Probate Division required before the title, unless the court orders otherwise.

A nontestamentary trust is the living or inter vivos trust most Vermont families sign today. The court becomes involved only when a dispute or an issue about trust administration brings someone through the door.

One more distinction catches people holding a pour-over will. 14 V.S.A. § 2329 says property a will pours into a trust identified in that will is not held under a testamentary trust of the testator. It becomes part of the receiving trust and is administered under the trust instrument. Write the trust terms into the will itself and the opposite happens: that property is held under a testamentary trust and follows the will. So the label depends on where the terms live, not on the fact that a will moved the money.

Step One: Accept the Trusteeship, or Decline It

14A V.S.A. § 701 gives you two ways to accept. The first, in the statute's own words, is "substantially complying with a method of acceptance provided in the terms of the trust," so the signing block inside the document controls. The second applies where the document says nothing or its method is not exclusive: you accept by taking delivery of trust property, exercising a power, performing a duty, or otherwise indicating acceptance. Reading the trust is not acceptance. Moving the bank account is.

Declining is a real option. Section 701(b) lets a designated trustee who has not accepted reject the trusteeship, and a designated trustee who does not accept within a reasonable time after learning of the designation is deemed to have rejected it. Section 701(c) lets you act to preserve trust property, and inspect it for environmental or other liability, without accepting, as long as you send a rejection within a reasonable time after acting.

If you say no, § 704 fills the seat in order: the successor named in the trust, then a person the qualified beneficiaries appoint by unanimous agreement, then a person the Probate Division appoints. Once you accept and later want out, § 705 asks for 30 days written notice to all cotrustees and to the qualified beneficiaries, or court approval, and § 705(c) keeps your liability for what you already did.

Bond is rare here. § 702 requires one only where the court finds the trust calls for it and has not dispensed with the requirement, or finds by clear and convincing evidence that a bond is needed to protect the beneficiaries. Compare that with a probate estate, where bond is standard.

The 60-Day Notice Clocks in 14A V.S.A. § 813

Section 813 is the section beneficiaries quote back at you, and it carries two 60-day clocks that start on different events.

Read the second clock closely. It starts when you acquire knowledge that the trust became irrevocable, whether by the death of the settlor or otherwise, so a trustee who learns of the death two months late still has 60 days from that knowledge. Section 813(a) sits above both clocks with a standing duty: keep the qualified beneficiaries reasonably informed about the administration and about the facts they need to protect their interests, and respond promptly to a request for information unless responding is unreasonable.

Two relief valves exist. Section 813(d) lets a beneficiary waive the right to a report or other information, and lets that beneficiary withdraw the waiver as to future reports. Section 813(e) exempts certain trusts from the 60-day notice requirements in subdivisions (b)(2) and (b)(3): a trustee who accepted before July 1, 2009, a revocable trust that became irrevocable before that date, or an irrevocable trust created before the effective date of Title 14A. The Trust Code took effect on July 1, 2009 under section 28 of 2009 Act No. 20.

Read the trust document before you treat § 813 as fixed. 14A V.S.A. § 105(a) says the title governs a trustee's duties and powers "[e]xcept as otherwise provided in the terms of the trust," and § 105(b) then lists 12 provisions the trust cannot override. The § 813 notice and reporting duties are not on that list, so a Vermont trust instrument can trim or reshape them. What the trust cannot touch includes your duty to act in good faith, the court's power over bonds under § 702 and over unreasonable compensation under § 708(b), the creditor and spendthrift rules in chapter 5, and, at § 105(b)(10), the periods of limitation for commencing a judicial proceeding. So the contest clock and the breach-of-trust clock below hold no matter what the document says.

The § 813(c) report is also the document that starts the clock on your own exposure. See the limitation rule below.

Who Counts as a Qualified Beneficiary in Vermont

Vermont writes its own definition, and it does not read like the uniform text. 14A V.S.A. § 103(13)(A) sorts beneficiaries into three tiers on the date qualification is measured:

• a first tier beneficiary, who is a distributee or permissible distributee of trust income or principal now
• a second tier beneficiary, who would become first tier if the first tier interests ended today without ending the trust
• a final beneficiary, who would take if the trust terminated today

Subdivision (13)(B) then removes a second tier or final beneficiary whose interest was created by a power of appointment that is not yet irrevocable, or whose interest may be eliminated by an amendment to the trust. Build the notice list off that definition rather than off the names in the distribution clause, because a contingent remainder beneficiary who can be written out is outside the mandatory list even though the trust still owes that person good faith.

Vermont adds people, too. § 110(a) says that whenever this title requires notice to qualified beneficiaries, the trustee also notifies any other beneficiary who has sent a request for notice, so one letter from a contingent remainder beneficiary puts that person on your list permanently. Section 110(c) gives the rights of a qualified beneficiary to the person appointed to enforce a Vermont pet trust or another noncharitable purpose trust under § 408 or § 409, and § 110(d) gives them to the Attorney General for a charitable trust administered here.

Take Control, Then Review the Portfolio

Three short sections carry most of the early work.

Section 809 is one sentence: take reasonable steps to take control of and protect the trust property. Find the assets, re-title anything the settlor left dangling, secure the house, keep the insurance current.

Section 810 says keep adequate records, keep trust property separate from your own, and cause the trust property to be designated so the trust's interest appears in records maintained by somebody other than a trustee or beneficiary. A trust account at a bank in the trust's name satisfies that. Your personal checking account never does. Section 810(d) does let you invest two or more trusts as a whole if your records clearly show each trust's interest.

Section 904 then adds a duty most new trustees miss. Within a reasonable time after accepting or receiving trust assets, review the assets and make and implement decisions about retaining or disposing of them, so the portfolio matches the purposes, terms and distribution requirements of the trust. Doing nothing with an inherited concentrated stock position is a decision the statute expects you to make on purpose.

The standard behind that review is the prudent investor rule at § 901, and Vermont makes it a default rule: § 901(b) lets a trust expand, restrict, eliminate or otherwise alter it, and protects a trustee who acted in reasonable reliance on the trust's provisions. Read the investment clause before you sell anything.

The Loyalty Rule and Vermont's Presumed-Conflict List

14A V.S.A. § 802(a) tells you to administer the trust solely in the interests of the beneficiaries, and § 802(b) makes a self-dealing transaction voidable by an affected beneficiary unless one of six things is true, including authorization by the trust terms, approval by the Probate Division, a beneficiary's consent or release under § 1009, or a settlor's written consent given while the trust was revocable.

Section 802(c) is the part worth pinning to the wall. A transaction is presumed to be affected by a conflict when the trustee deals with:

• the trustee's spouse
• the trustee's descendants, siblings, parents, or their spouses
• an agent or attorney of the trustee
• a company or enterprise in which the trustee, or someone owning a big stake in the trustee, holds an interest that might affect the trustee's judgment

Selling the family camp to your own brother lands inside that list. Section 802(h) still permits several ordinary transactions if they are fair to the beneficiaries, including reasonable compensation to you, a deposit of trust money at a regulated bank the trustee operates, and an advance of your own money to protect the trust. Get court approval or written beneficiary consent before any sale that touches the § 802(c) list, and price it against an appraisal.

The Settlor's Creditors Can Still Reach the Trust

This is the Vermont fact that changes the schedule.

14A V.S.A. § 505(a)(3) says that after the settlor dies, and subject to the settlor's right to direct which assets pay what, the property of a trust that was revocable at the settlor's death is subject to the settlor's creditors, the costs of administering the settlor's estate, funeral and disposal expenses, and statutory allowances to a surviving spouse and children, to the extent the probate estate cannot satisfy them. A revocable trust moves assets past the court. It does not move them past the bills.

Now pair that with an absence. The Vermont Trust Code gives a trustee no publication procedure that bars claims. Chapter 5 runs from § 501 to § 507 and stops at the personal obligation of a trustee, and the creditor machinery in 14 V.S.A. chapter 66 speaks to an executor or administrator, not to you. The nonclaim clock that does exist is 14 V.S.A. § 1203(a)(1), which bars claims presented more than four months after the first publication of the notice to creditors in a probate estate, and one year after death where no notice was ever published. The Vermont creditor claims guide walks that window.

The practical consequence: where the probate estate looks thin and the trust holds the money, holding a reserve until the estate's creditor window closes protects you. Distributing on day 90 does not.

One 2025 change belongs here. Section 505(c), added by 2025 Act No. 7 effective April 24, 2025, keeps property that spouses held as tenants by the entirety immune from each spouse's separate creditors after it moves into their revocable or irrevocable trusts, on five conditions, and that immunity ends when a court dissolves the marriage.

The Contest Window You Can Cut to Four Months

14A V.S.A. § 604(a) gives a challenger the earlier of two deadlines to contest a trust that was revocable immediately before the settlor's death:

1. three years after the settlor's death, or
2. four months after the trustee sent that person a copy of the trust instrument plus a notice stating that the trust exists, the trustee's name and address, and the time allowed for starting a proceeding.

You control which one applies. Send the packet, and a three-year exposure becomes a four-month one. Skip it, and the trust stays contestable into 2029 on a 2026 death.

Section 604(b) then protects the distribution itself. After the settlor's death the trustee may distribute in accordance with the trust terms and is not liable for doing so unless the trustee has actual knowledge of a pending contest, or a potential contestant gave written notice of a possible proceeding and a proceeding was in fact commenced within 60 days after that notification was sent. Section 604(c) leaves the beneficiaries on the hook: a beneficiary of a trust later held invalid must return distributions to the extent the invalidity reaches them. The Vermont will contests guide covers the parallel fight over a will.

Trust Real Estate Records with the Town Clerk

Vermont keeps land records at the municipal level. 24 V.S.A. § 1154(a) puts deeds in the land records of the town, so a Vermont trustee selling or transferring trust real estate deals with a town clerk rather than a county registry.

You usually do not have to hand a buyer the whole trust document. 14A V.S.A. § 1013 lets you sign a certificate of trust, sworn before a notary, that shows the trust name, the date of the instrument, each settlor, each original trustee, the name and address of every trustee then empowered to act, an abstract of the provisions authorizing you to act, a statement that the trust exists and those provisions have not been revoked or amended, a statement that nothing in the instrument limits the authority granted, and a statement about court supervision. Section 1013(b) lets that certificate be recorded in the municipal land records where the property sits, and once recorded it documents the trust, your identity, your powers and their limits as though the full instrument had been recorded. Section 1013(c) makes it conclusive proof for anyone relying on it without actual knowledge to the contrary.

Selling a trust property still raises the same tax and pricing questions a probate sale raises. Work the Vermont guide to selling inherited property and the Vermont step-up in basis guide before you list.

Taxes the Trustee Files

The trust becomes its own taxpayer once the settlor dies, and the Vermont Department of Taxes publishes the fiduciary set: FIT-161, Fiduciary Return of Income, with FIT-166 for Vermont income adjustments and tax computation, FIT-165 for estimated payments, FIT-168 for an extension, and FIT-K-1VT-F, Beneficiary Information for Fiduciaries, which reports each beneficiary's share. Calendar-year fiduciaries file by April 15 for the prior tax year.

Vermont also runs an estate tax, and trust assets are inside its measure because the base is federal. 32 V.S.A. § 7442a(b) charges nothing under $5,000,000.00 and 16 percent of the excess over $5,000,000.00 at or above that line, then multiplies the result by the Vermont situs fraction in the same subsection. It is not a cliff tax, and § 7442a(c) takes every value as finally determined for federal estate tax purposes. The return is EST-191. The Vermont federal estate tax guide covers the federal layer that sits on top of it.

Vermont charges no inheritance tax, so a beneficiary who receives a distribution owes the state nothing on the receipt itself.

Accounting: Who Files, Who Does Not

Most Vermont trustees never file an account with a court. Section 201(b) is the reason, and § 813(c) is the substitute: the report goes to the distributees and permissible distributees of income or principal, and to other beneficiaries who ask, at least annually and at termination. It shows trust property, liabilities, receipts and disbursements, the source and amount of your compensation, and a listing of the assets with market values where feasible. Section 813(c) also covers handoffs. On a vacancy with no cotrustee remaining, the former trustee sends the report, and a personal representative may send it for a deceased trustee or a guardian or a duly authorized agent under a power of attorney may send it for an incapacitated trustee.

Trustees who are before the court do file. The Judiciary publishes Form 700-00117Pc, Summary of Account of Trustee, in a with-schedules version, a without-schedules version and an alternate form. The form separates principal from income, running each through receipts, disbursements, distributions to beneficiaries and a closing balance, with schedules A through J for the detail and a sworn statement that the account is true, that expenses are paid, that no claims are outstanding and that taxes due have been paid. Court-supervised trustees appointed under 14 V.S.A. § 2402(a), meaning those holding a devise under a will probated elsewhere or a decree from another state, file accounts unless the court waives them.

Filing one of those accounts costs $85.00 under 32 V.S.A. § 1434(a)(11). Vermont probate fees are statewide, so the county never changes the number. The Vermont probate accounting guide covers the estate-side account, which is a different form on a different schedule.

Trustee Pay

14A V.S.A. § 708(a) entitles you to compensation that is reasonable under the circumstances when the trust document says nothing. Where the document does set a figure, § 708(b) lets the Probate Division allow more or less if your duties turned out to be substantially different from those contemplated when the trust was created, or the stated compensation is unreasonably low or high.

Section 708(c) lists 12 factors the court weighs, and it says outright that their order does not imply their importance: the size of the trust, the nature and number of the assets, the results obtained, the time and responsibility required, the expertise required, any management or sale of real property or closely held business interests, any involvement in litigation to protect the trust property, the fee customarily charged locally for similar services, the experience, reputation and ability of the person performing the services, the effect of the work on that person's other employment, time limits imposed by the trustee or the circumstances, and other relevant factors. Vermont sets no percentage anywhere, so a contemporaneous time log is what defends your number. Section 709 covers reimbursement of your expenses, and § 813(b)(4) requires advance notice to the qualified beneficiaries before you change the method or rate.

Distributing and Closing

14A V.S.A. § 817 runs the ending, and subsection (a) hands you a tool worth using. Send the beneficiaries a proposal for distribution, and a beneficiary who does not object within 30 days after it was sent loses the right to object, as long as the proposal told that beneficiary about the right to object and the time allowed. Section 817(b) then asks you to distribute expeditiously, subject to your right to hold a reasonable reserve for debts, expenses and taxes. Section 817(c) makes a release a beneficiary signed invalid to the extent your improper conduct induced it, or to the extent the beneficiary did not know their rights or the facts about the breach.

Two more sections help you close cleanly. Section 1009 says a beneficiary's informed consent, release or ratification protects you from liability for the conduct consented to, subject to the same two exceptions. And § 111 lets interested persons sign a nonjudicial settlement agreement on any matter involving the trust, including approval of your report or accounting, your resignation or appointment, your compensation, and your liability, as long as it does not violate a material purpose of the trust and contains terms the Probate Division could have approved. Section 111(e) lets anyone ask the court to bless the agreement.

Then there is your own exposure. Section 1005(a) gives a beneficiary one year to sue for breach of trust after you send a report that adequately discloses a potential claim. Section 1005(b) explains what "adequately discloses" means and adds a six-month extension where a beneficiary writes to you inside that year saying the report gave too little information to decide, with a conclusive presumption in your favor if no proceeding follows. Without a qualifying report, § 1005(c) leaves the window at three years from the first of your removal, resignation or death, the end of the beneficiary's interest, or the end of the trust. Detailed reporting is what converts three years into one.

What Court Involvement Costs

If a trust matter does reach the Probate Division, 32 V.S.A. § 1434(a)(9) prices petitions to modify or terminate a trust, to remove or substitute a trustee, or seeking remedies for breach of trust, on eight bands by trust value:

Section 1434(b) charges no fee for the documents that open a trust matter, including two certificates of appointment and the matching letters, and § 1434(c) charges $5.00 for each additional certification of a fiduciary's appointment. Venue sits in the probate district where the trust's principal place of administration is or will be, and, for a trust created by will while the estate is still open, in the district administering that estate, under § 204. The Vermont probate court directory maps each county to its Probate Division. Section 201(d) also allows an interlocutory appeal to the Superior Court on a controlling question of law when the probate judge finds one.

The Judiciary publishes the trust forms on its Trusts page: Petition to Commence a Trust Proceeding (700-00110Pc), Acceptance of Appointment as Trustee (700-00110APc), List of Persons Interested in Trustee Estate (700-00111Pc), Notice to Interested Persons of Commencement of Trust Proceeding (700-00112Pc), Trustee's Bond (Pc 113), and Petition to Remove and Replace Trustee (700-00115Pc).

Mistakes That Cost Vermont Trustees

• Counting only one 60-day clock. Section 813(b)(2) and (b)(3) start on different events. Calendar both.
• Building the notice list from the distribution clause. Section 103(13) plus § 110 decide who gets notice, and § 110 reaches a pet trust enforcer.
• Distributing while the probate estate is short. Section 505(a)(3) reaches back into a trust that was revocable at death. Hold a reserve until the estate's four-month window under 14 V.S.A. § 1203(a)(1) has closed.
• Skipping the § 604 packet. One mailing turns a three-year contest window into four months.
• Selling to family without cover. Section 802(c) presumes the conflict. Get consent, court approval, or both, plus an appraisal.
• Sending a thin annual report. Section 1005 gives you a one-year bar only when the report adequately discloses a potential claim.
• Mixing money. Section 810 requires separate property and third-party records showing the trust's interest.
• Recording at a county office. Vermont land records are municipal under 24 V.S.A. § 1154, so the deed or certificate of trust goes to the town clerk.

Frequently Asked Questions

What is Vermont trust administration?

It is the work a successor trustee does to settle a trust after the settlor dies. You accept the trusteeship, take control of the trust property, send the notices 14A V.S.A. § 813 requires, pay the settlor's debts and taxes, report to the qualified beneficiaries, then distribute what is left and close the trust. Title 14A, the Vermont Trust Code, governs the job and has since July 1, 2009.

Does a Vermont trustee open a case in the Probate Division?

Not for an ordinary living trust. 14A V.S.A. § 201(b) says a trust is not subject to continuing judicial supervision unless the Probate Division of the Superior Court orders it, so there is no petition to open a trust and no docket number. The court steps in when someone invokes it. Testamentary trusts already under supervision are the exception, and the Judiciary says those trustees file annual accounts unless the court waives them.

When do the Vermont 60-day trustee notice clocks start?

There are two, and they run from different events. 14A V.S.A. § 813(b)(2) gives you 60 days after accepting the trusteeship to tell the qualified beneficiaries that you accepted and to give them your name, address and telephone number. Subsection (b)(3) gives you 60 days after you learn a formerly revocable trust became irrevocable, which for most families is the settlor's death.

Who counts as a qualified beneficiary in Vermont?

14A V.S.A. § 103(13) sorts beneficiaries into three tiers. A first tier beneficiary is a distributee or permissible distributee of trust income or principal right now. A second tier beneficiary would move up if the first tier interests ended today without ending the trust. A final beneficiary would take if the trust terminated today. Subdivision (13)(B) drops a second tier or final beneficiary whose interest can be eliminated by an amendment or by a revocable power of appointment.

Can a Vermont trustee cut off the settlor's creditors?

No. Vermont gives a trustee no publication procedure that bars claims, and 14A V.S.A. § 505(a)(3) runs the other way: after the settlor dies, property of a trust that was revocable at death answers the settlor's creditors, the costs of administering the estate, funeral expenses and statutory allowances, to the extent the probate estate cannot cover them. A trustee who distributes early can end up funding those claims personally.

How long do Vermont beneficiaries have to sue a trustee?

One year after you send a report that adequately discloses a potential claim for breach, under 14A V.S.A. § 1005(a). A beneficiary who writes to you within that year saying the report gave too little information adds six months. Without such a report, the window is three years after the first of your removal, resignation or death, the end of the beneficiary's interest, or the end of the trust.

How much does a Vermont trustee get paid?

If the trust document sets your pay, you take that, although the Probate Division may allow more or less under 14A V.S.A. § 708(b) when the duties turn out to be different from those contemplated or the stated figure is unreasonably low or high. If the trust says nothing, you are entitled to compensation that is reasonable under the circumstances, measured against the 12 factors in § 708(c).

Related Guides

• Vermont Revocable Living Trust: how the trust was set up, and whether it earned its cost.
• Vermont Creditor Claims: the four-month window that runs from first publication.
• Vermont Executor Duties: the parallel job for assets the trust never held.
• Vermont Probate Accounting: the estate-side inventory and account, on their own clocks.
• Vermont Selling Inherited Property: recording, pricing and the town clerk.
• Vermont Probate Courts: the 14 Probate Divisions and where a trust petition goes.

Trust terms override many of these rules, and the facts of a trust change how the rest of them land. Read the trust document alongside the statute, confirm your dates with a licensed Vermont attorney, and work the rest of the series from the Vermont probate hub.

Sources:

• Title: 14A V.S.A. § 101. Short title. Publisher: Vermont General Assembly, Vermont Statutes Online. Publication Date: Current statute, added 2009, No. 20, § 1, accessed 2026-08-04. URL: https://legislature.vermont.gov/statutes/section/14A/001/00101
• Title: 14A V.S.A. § 103. Definitions. Publisher: Vermont General Assembly, Vermont Statutes Online. Publication Date: Current statute, amended 2009, No. 154 (Adj. Sess.), § 236, eff. Feb. 1, 2011, accessed 2026-08-04. URL: https://legislature.vermont.gov/statutes/section/14A/001/00103
• Title: 14A V.S.A. § 105. Default and mandatory rules. Publisher: Vermont General Assembly, Vermont Statutes Online. Publication Date: Current statute, amended 2009, No. 154 (Adj. Sess.), § 236, eff. Feb. 1, 2011, accessed 2026-08-04. URL: https://legislature.vermont.gov/statutes/section/14A/001/00105
• Title: 14A V.S.A. § 110. Others treated as qualified beneficiaries. Publisher: Vermont General Assembly, Vermont Statutes Online. Publication Date: Current statute, added 2009, No. 20, § 1, accessed 2026-08-04. URL: https://legislature.vermont.gov/statutes/section/14A/001/00110
• Title: 14A V.S.A. § 111. Nonjudicial settlement agreements. Publisher: Vermont General Assembly, Vermont Statutes Online. Publication Date: Current statute, amended 2009, No. 154 (Adj. Sess.), § 236, eff. Feb. 1, 2011, accessed 2026-08-04. URL: https://legislature.vermont.gov/statutes/section/14A/001/00111
• Title: 14A V.S.A. § 201. Role of court in administration of trust. Publisher: Vermont General Assembly, Vermont Statutes Online. Publication Date: Current statute, amended 2009, No. 154 (Adj. Sess.), § 236, eff. Feb. 1, 2011, accessed 2026-08-04. URL: https://legislature.vermont.gov/statutes/section/14A/002/00201
• Title: 14A V.S.A. § 203. Subject matter jurisdiction. Publisher: Vermont General Assembly, Vermont Statutes Online. Publication Date: Current statute, amended 2009, No. 154 (Adj. Sess.), § 236, eff. Feb. 1, 2011, accessed 2026-08-04. URL: https://legislature.vermont.gov/statutes/section/14A/002/00203
• Title: 14A V.S.A. § 204. Venue. Publisher: Vermont General Assembly, Vermont Statutes Online. Publication Date: Current statute, added 2009, No. 20, § 1, accessed 2026-08-04. URL: https://legislature.vermont.gov/statutes/section/14A/002/00204
• Title: 14A V.S.A. § 505. Creditor's claim against settlor. Publisher: Vermont General Assembly, Vermont Statutes Online. Publication Date: Current statute, amended 2025, No. 7, § 1, eff. April 24, 2025, accessed 2026-08-04. URL: https://legislature.vermont.gov/statutes/section/14A/005/00505
• Title: 14A V.S.A. § 604. Limitation on action contesting validity of revocable trust; distribution of trust property. Publisher: Vermont General Assembly, Vermont Statutes Online. Publication Date: Current statute, added 2009, No. 20, § 1, accessed 2026-08-04. URL: https://legislature.vermont.gov/statutes/section/14A/006/00604
• Title: 14A V.S.A. § 701. Accepting or declining trusteeship. Publisher: Vermont General Assembly, Vermont Statutes Online. Publication Date: Current statute, added 2009, No. 20, § 1, accessed 2026-08-04. URL: https://legislature.vermont.gov/statutes/section/14A/007/00701
• Title: 14A V.S.A. § 702. Trustee's bond. Publisher: Vermont General Assembly, Vermont Statutes Online. Publication Date: Current statute, amended 2009, No. 154 (Adj. Sess.), § 236, eff. February 1, 2011, accessed 2026-08-04. URL: https://legislature.vermont.gov/statutes/section/14A/007/00702
• Title: 14A V.S.A. § 704. Vacancy in trusteeship; appointment of successor. Publisher: Vermont General Assembly, Vermont Statutes Online. Publication Date: Current statute, amended 2009, No. 154 (Adj. Sess.), § 236, eff. February 1, 2011, accessed 2026-08-04. URL: https://legislature.vermont.gov/statutes/section/14A/007/00704
• Title: 14A V.S.A. § 705. Resignation of trustee. Publisher: Vermont General Assembly, Vermont Statutes Online. Publication Date: Current statute, amended 2009, No. 154 (Adj. Sess.), § 236, eff. Feb. 1, 2011, accessed 2026-08-04. URL: https://legislature.vermont.gov/statutes/section/14A/007/00705
• Title: 14A V.S.A. § 708. Compensation of trustee. Publisher: Vermont General Assembly, Vermont Statutes Online. Publication Date: Current statute, amended 2009, No. 154 (Adj. Sess.), § 236, eff. February 1, 2011, accessed 2026-08-04. URL: https://legislature.vermont.gov/statutes/section/14A/007/00708
• Title: 14A V.S.A. § 709. Reimbursement of expenses. Publisher: Vermont General Assembly, Vermont Statutes Online. Publication Date: Current statute, added 2009, No. 20, § 1, accessed 2026-08-04. URL: https://legislature.vermont.gov/statutes/section/14A/007/00709
• Title: 14A V.S.A. § 801. Duty to administer trust. Publisher: Vermont General Assembly, Vermont Statutes Online. Publication Date: Current statute, added 2009, No. 20, § 1, accessed 2026-08-04. URL: https://legislature.vermont.gov/statutes/section/14A/008/00801
• Title: 14A V.S.A. § 802. Duty of loyalty. Publisher: Vermont General Assembly, Vermont Statutes Online. Publication Date: Current statute, amended 2009, No. 154 (Adj. Sess.), § 236, eff. February 1, 2011, accessed 2026-08-04. URL: https://legislature.vermont.gov/statutes/section/14A/008/00802
• Title: 14A V.S.A. § 809. Control and protection of trust property. Publisher: Vermont General Assembly, Vermont Statutes Online. Publication Date: Current statute, added 2009, No. 20, § 1, accessed 2026-08-04. URL: https://legislature.vermont.gov/statutes/section/14A/008/00809
• Title: 14A V.S.A. § 810. Recordkeeping and identification of trust property. Publisher: Vermont General Assembly, Vermont Statutes Online. Publication Date: Current statute, added 2009, No. 20, § 1, accessed 2026-08-04. URL: https://legislature.vermont.gov/statutes/section/14A/008/00810
• Title: 14A V.S.A. § 813. Duty to inform and report. Publisher: Vermont General Assembly, Vermont Statutes Online. Publication Date: Current statute, added 2009, No. 20, § 1, accessed 2026-08-04. URL: https://legislature.vermont.gov/statutes/section/14A/008/00813
• Title: 14A V.S.A. § 817. Distribution upon termination. Publisher: Vermont General Assembly, Vermont Statutes Online. Publication Date: Current statute, added 2009, No. 20, § 1, accessed 2026-08-04. URL: https://legislature.vermont.gov/statutes/section/14A/008/00817
• Title: 14A V.S.A. § 901. Prudent investor rule. Publisher: Vermont General Assembly, Vermont Statutes Online. Publication Date: Current statute, added 2009, No. 20, § 1, accessed 2026-08-04. URL: https://legislature.vermont.gov/statutes/section/14A/009/00901
• Title: 14A V.S.A. § 904. Duties at inception of trusteeship. Publisher: Vermont General Assembly, Vermont Statutes Online. Publication Date: Current statute, added 2009, No. 20, § 1, accessed 2026-08-04. URL: https://legislature.vermont.gov/statutes/section/14A/009/00904
• Title: 14A V.S.A. § 1005. Limitation of action against trustee. Publisher: Vermont General Assembly, Vermont Statutes Online. Publication Date: Current statute, amended 2009, No. 154 (Adj. Sess.), § 236, eff. February 1, 2011, accessed 2026-08-04. URL: https://legislature.vermont.gov/statutes/section/14A/010/01005
• Title: 14A V.S.A. § 1009. Beneficiary's consent, release, or ratification. Publisher: Vermont General Assembly, Vermont Statutes Online. Publication Date: Current statute, added 2009, No. 20, § 1, accessed 2026-08-04. URL: https://legislature.vermont.gov/statutes/section/14A/010/01009
• Title: 14A V.S.A. § 1013. Certification of trust. Publisher: Vermont General Assembly, Vermont Statutes Online. Publication Date: Current statute, added 2009, No. 20, § 1, accessed 2026-08-04. URL: https://legislature.vermont.gov/statutes/section/14A/010/01013
• Title: 14A V.S.A. § 1204. Application to existing relationships. Publisher: Vermont General Assembly, Vermont Statutes Online. Publication Date: Current statute, amended 2009, No. 154 (Adj. Sess.), § 236, eff. February 1, 2011, accessed 2026-08-04. URL: https://legislature.vermont.gov/statutes/section/14A/012/01204
• Title: 14 V.S.A. § 2329. Testamentary additions to trusts; pour over trusts. Publisher: Vermont General Assembly, Vermont Statutes Online. Publication Date: Current statute, amended 2017, No. 195 (Adj. Sess.), § 15, accessed 2026-08-04. URL: https://legislature.vermont.gov/statutes/section/14/105/02329
• Title: 14 V.S.A. § 2402. Probate Division of the Superior Court may appoint trustees; duties. Publisher: Vermont General Assembly, Vermont Statutes Online. Publication Date: Current statute, amended 2017, No. 195 (Adj. Sess.), § 16, accessed 2026-08-04. URL: https://legislature.vermont.gov/statutes/section/14/107/02402
• Title: 14 V.S.A. § 1203. Limitations on presentation of claims. Publisher: Vermont General Assembly, Vermont Statutes Online. Publication Date: Current statute, accessed 2026-08-04. URL: https://legislature.vermont.gov/statutes/section/14/066/01203
• Title: 24 V.S.A. § 1154. Records; copies. Publisher: Vermont General Assembly, Vermont Statutes Online. Publication Date: Current statute, accessed 2026-08-04. URL: https://legislature.vermont.gov/statutes/section/24/035/01154
• Title: 32 V.S.A. § 1434. Probate cases. Publisher: Vermont General Assembly, Vermont Statutes Online. Publication Date: Current statute, amended 2021, No. 65, § 8, eff. June 7, 2021, accessed 2026-08-04. URL: https://legislature.vermont.gov/statutes/section/32/017/01434
• Title: 32 V.S.A. § 7442a. Imposition of a Vermont estate tax and rate of tax. Publisher: Vermont General Assembly, Vermont Statutes Online. Publication Date: Current statute, amended 2019, No. 71, § 6, eff. Jan. 1, 2021, accessed 2026-08-04. URL: https://legislature.vermont.gov/statutes/section/32/190/07442a
• Title: Act No. 20 of 2009, An act relating to the Vermont Trust Code, As Enacted, section 28 effective date. Publisher: Vermont General Assembly. Publication Date: 2009, accessed 2026-08-04. URL: https://legislature.vermont.gov/Documents/2010/Docs/ACTS/ACT020/ACT020%20As%20Enacted.pdf
• Title: Trusts, Probate Division self-help and forms. Publisher: Vermont Judiciary. Publication Date: Not listed, accessed 2026-08-04. URL: https://www.vtcourts.gov/probate/trusts
• Title: Form 700-00117Pc, Summary of Account of Trustee with schedules. Publisher: Vermont Judiciary. Publication Date: Revised 09/2023, accessed 2026-08-04. URL: https://www.vtcourts.gov/media/342
• Title: Form 700-00110APc, Acceptance of Appointment as Trustee. Publisher: Vermont Judiciary. Publication Date: Not listed, accessed 2026-08-04. URL: https://www.vtcourts.gov/media/333
• Title: Form 700-00110Pc, Petition to Commence a Trust Proceeding. Publisher: Vermont Judiciary. Publication Date: Not listed, accessed 2026-08-04. URL: https://www.vtcourts.gov/media/332
• Title: Form 700-00115Pc, Petition to Remove and Replace Trustee. Publisher: Vermont Judiciary. Publication Date: Not listed, accessed 2026-08-04. URL: https://www.vtcourts.gov/media/340
• Title: Court Fees, Probate Division Fees. Publisher: Vermont Judiciary. Publication Date: Not listed, accessed 2026-08-04. URL: https://www.vtcourts.gov/fees
• Title: Estate and Fiduciary Tax Forms, Tax Years 2025 and 2026. Publisher: Vermont Department of Taxes. Publication Date: 2025 and 2026 forms, accessed 2026-08-04. URL: https://tax.vermont.gov/tax-forms-and-publications/estate-and-fiduciary

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