[diamond373]

My Mother died March 2007. She had an irrevocable simple trust. My younger sister (only sibling) is the executor or trustee. Almost two years have now passed without any financial statement or any statement of any kind provided by my sister to myself or the other 3 charitable beneficiaries. If I call to ask her a question... she quickly reminds me that the "clock is ticking"... i.e. she is charging the trust $30/hr to speak with me. I'm not sure where that figure even came from... she only makes $14/hr at her job. So, I know virtually nothing of what goes in or out of the trust. I do know that the property (major asset) within the trust was improved and rented out. Isn't she required to provide yearly statements? I know that this trust obviously doesn't go through probate... but, the attorney my mother named was fired by my sister a year ago... and no new attorney hired.

My mother stipulated in the trust that if any of the beneficiaries disputed the trust that they and all their descendants would be unable to inherit. I don't have issue with the trust... only the way that it is being handled as far as no accounting to anyone other than herself.

[ebaines]

Offhand it sounds like your sister is acting inapproprately. You may want to consider speaking to a lawyer about this. Here's a web site that lays out what the trustee's responsibilities are:

Uniform Trust Code - Article 8: Duties and Powers of Trustee

Note in section 813 it states:

Subsection (a) requires that the trustee keep the qualified beneficiaries of the trust reasonably informed about the administration of the trust and of the material facts necessary for them to protect their interests. This may include a duty to communicate to a qualified beneficiary information about the administration of the trust that is reasonably necessary to enable the beneficiary to enforce the beneficiary's rights and to prevent or redress a breach of trust.

Also:

Subsection (a) also requires that the trustee promptly respond to the request of any beneficiary, whether qualified or not, for information related to the administration of the trust . Performance is excused only if compliance is unreasonable under the circumstances. Within the bounds of the reasonableness limit, this provision allows the beneficiary to determine what information is relevant to protect the beneficiary's interest.

[ScottGem]

My mother stipulated in the trust that if any of the beneficiaries disputed the trust that they and all their descendants would be unable to inherit. I don't have issue with the trust.... only the way that it is being handled as far as no accounting to anyone other than herself.

As ebaines showed, the trustee is required to make regular accounting to the beneficiaries of the trust. Therefore this means your sister is failing her fiduciary responsibilities as trustee.

You can, therefore challenge her fitness as trustee without violating the no challenge clause of the trust itself.

What I would do is research the law in your area. Then send sis a letter stating that according to x section of the law, you are required to provide regular accountings. If you don't, then I will be forced to challenge your fitness as trustee.