Illinois Compiled Statutes
760 ILCS 3/813.2 (2026)
Duty to inform and account for pre-2020 trusts
✓ current as of May 2026
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(760 ILCS 3/813.2)
Sec. 813.2. Duty to inform and account for pre-2020 trusts. (a) This Section applies to all trusts created under a trust instrument that became irrevocable before the effective date of this Code and to a trustee of a revocable trust who accepted the trustee's trusteeship before the effective date of this Code.
(b) Every trustee at least annually shall furnish to the beneficiaries then entitled to receive or receiving the income from the trust estate, or, if none, then to those beneficiaries eligible to have the benefit of the income from the trust estate, a current account showing the receipts, disbursements, and inventory of the trust estate.
(c) Every trustee shall on termination of the trust furnish to the beneficiaries then entitled to distribution of the trust estate a final account for the period from the date of the last current account to the date of distribution showing the inventory of the trust estate, the receipts, disbursements, and distributions and shall make available to the beneficiaries copies of prior accounts not previously furnished.
(d) If a beneficiary is incapacitated, the account shall be provided to the representative of the estate of the beneficiary. If no representative for the estate of a beneficiary under legal disability has been appointed, the account shall be provided to a spouse, parent, adult child, or guardian of the person of the beneficiary.
(e) For each asset or class of assets described in the account
for which there is no readily available market value, the trustee, in the trustee's
discretion, may determine whether to estimate the value or use a nominal carrying
value for such an asset, how to estimate the value of such an asset, and whether and
how often to engage a professional appraiser to value such an asset.
(Source: P.A. 101-48, eff. 1-1-20; 102-279, eff. 1-1-22.) Notes of Decisions
Cited in 5
cases (5 in the last 5 years), 2022–2026 · leading case: Daste v. Doris, 2024 IL App (3d) 230082-U (Ill. App. Ct. 2024).
Daste v. Doris, 2024 IL App (3d) 230082-U (Ill. App. Ct. 2024). “” 760 ILCS 3/813.2 (b), (c) (West 2020). Doris does not meaningfully dispute that plaintiffs were entitled to an accounting.”
Shriners Hosp. for Child. v. Ruggiero, 2024 IL App (1st) 232316-U (Ill. App. Ct. 2024). “See 760 ILCS 3/813.2 (West 2020). As to their claim for breach of fiduciary duty, they argued that no genuine issue of material fact existed that the defendant, as successor trustee, had breached his duty of loyalty and to administer the trust in good faith.”
Stallard v. U.S. Nat'l Bank Ass'n, 2025 IL App (3d) 240585-U (Ill. App. Ct. 2025). “2 of the Trust Code (760 ILCS 3/813.2 (West 2022)), provides the statutory authority for a trustee’s duty to furnish an accounting for pre-2020 trusts, 11 and the parties both rely upon section 813.”
Lee v. Line (Bankr. C.D. Ill. 2022). “See 760 ILCS 3/813.2(b). as set forth above, an inference of recklessness is properly drawn and is sufficient to sustain a finding of defalcation.”
Good v. Walsh, 2026 IL App (1st) 242362-U (Ill. App. Ct. 2026). “1-24-2362 ¶ 32 The authorities cited by Walsh to counter this proposition (760 ILCS 3/813.2 (West 2022); Whalen v. Whalen, 217 Ill.”
760 ILCS 3/813.2(b): 4 cases
Daste v. Doris, 2024 IL App (3d) 230082-U (Ill. App. Ct. 2024). “” 760 ILCS 3/813.2 (b), (c) (West 2020). Doris does not meaningfully dispute that plaintiffs were entitled to an accounting.”
Lee v. Line (Bankr. C.D. Ill. 2022). “See 760 ILCS 3/813.2(b). as set forth above, an inference of recklessness is properly drawn and is sufficient to sustain a finding of defalcation.”
Shriners Hosp. for Child. v. Ruggiero, 2024 IL App (1st) 232316-U (Ill. App. Ct. 2024). “See 760 ILCS 3/813.2 (West 2020). As to their claim for breach of fiduciary duty, they argued that no genuine issue of material fact existed that the defendant, as successor trustee, had breached his duty of loyalty and to administer the trust in good faith.”
Stallard v. U.S. Nat'l Bank Ass'n, 2025 IL App (3d) 240585-U (Ill. App. Ct. 2025). “2 of the Trust Code (760 ILCS 3/813.2 (West 2022)), provides the statutory authority for a trustee’s duty to furnish an accounting for pre-2020 trusts, 11 and the parties both rely upon section 813.”
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