(A) The judicial standard of review for discretionary trusts is that the trustee shall exercise a discretionary power reasonably, in good faith, and in accordance with the terms and purposes of the trust and the interests of the beneficiaries, except that with respect to distribution decisions a reasonableness standard shall not be applied to the exercise of discretion by the trustee of a wholly discretionary trust. The greater the grant of discretion by the settlor to the trustee, the broader the range of permissible conduct by the trustee in exercising it.
(B) Subject to division (D) of this section, and unless the terms of the trust expressly indicate that a rule in this division does not apply:
(1) A person other than a settlor who is a beneficiary and trustee of a trust that confers on the trustee a power to make discretionary distributions to or for the trustee's personal benefit may exercise the power only in accordance with an ascertainable standard.
(2) A trustee may not exercise a power to make discretionary distributions to satisfy a legal obligation of support that the trustee personally owes another person.
(C) A power whose exercise is limited or prohibited by division (B) of this section may be exercised by a majority of the remaining trustees whose exercise of the power is not so limited or prohibited. If the power of all trustees is so limited or prohibited, the court may appoint a special fiduciary with authority to exercise the power.
(D) Division (B) of this section does not apply to any of the following:
(1) A power held by the settlor's spouse who is the trustee of a trust for which a marital deduction, as defined in section 2056(b)(5) or 2523(e) of the Internal Revenue Code, was previously allowed;
(2) Any trust during any period that the trust may be revoked or amended by its settlor;
(3) A trust if contributions to the trust qualify for the annual exclusion under section 2503(c) of the Internal Revenue Code.
(E) For purposes of division (A) of this section, a trustee who acts reasonably and in good faith in exercising the power to distribute trust income or principal to the trustee of a second trust in accordance with division (A) or (B) of section 5808.18 of the Revised Code is presumed to have acted in accordance with the terms and purposes of the trust and the interests of the beneficiaries.
Notes of Decisions
Cited in 8
cases (2 in the last 5 years), 2012–2025 · leading case: Dueck v. Clifton Club Co., 2017-Ohio-7161, 95 N.E.3d 1032.
Dueck v. Clifton Club Co., 2017-Ohio-7161, 95 N.E.3d 1032. · cites it 2ד” R.C. 5808.14(A). Tomazic v. Rapoport, 2012-Ohio-4402 , 977 N.”
Newcomer v. Natl. City Bank, 2014-Ohio-3619, 19 N.E.3d 492. · cites it 2ד22(B), now re-codified as R.C. 5808.14(B)(1) imposes an ascertainable standard “related to the health, education, support, and maintenance of the beneficiary” as a condition to be met before any distribution could be made.”
Tomazic v. Rapoport, 2012-Ohio-4402. “” R.C. 5808.14(A). {¶34} Despite David’s grant of “sole and unlimited” discretion to Rapoport, the record in this case reflects numerous instances of Rapoport’s abuse of his fiduciary duties that support the trial court’s finding that he committed a serious breach of trust.”
Cartwright v. Batner, 2014-Ohio-2995, 15 N.E.3d 401. “11-CA-16, 2012-Ohio-1029, at ¶ 21 , citing R.C. 5808.14(B)(2). In a related context, R.”
Delp v. Delp, 2017-Ohio-7774, 97 N.E.3d 1174. “" R.C. 5808.14(A). {¶ 24} In the present case, appellant argues that the trial court erred in granting appellees' motion for removal because appellant neither committed a "serious breach of trust" nor failed to effectively administer the trust and that appellant was fit to…”
In re Marjorie A. Fearn Trust, 2012-Ohio-1029. · cites it 2ד" R.C. 5808.14(A). {¶22} It is undisputed that no accounting and/or inventory by appellees were made known to appellant.”
Morris v. Mathers, 2024-Ohio-2774, 248 N.E.3d 369. · cites it 4ד01 and (2) determine the rights, duties, and obligations with regard to the trust pursuant to R.C. 5808.14. Morris filed an amended complaint in September of 2021 to add Bo’s wife Terri Mathers a defendant.”
Zimmerman v. Dillon, 2025-Ohio-3157. · cites it 4ד01 through R.C. 5808.14. Thus, Ohio law requires trustees to maintain accurate and adequate records of trust transactions and to provide detailed reports at certain times and upon request.”
Ohio Rev. Code § 5808.14(A): 5 cases
Dueck v. Clifton Club Co., 2017-Ohio-7161, 95 N.E.3d 1032. “” R.C. 5808.14(A). Tomazic v. Rapoport, 2012-Ohio-4402 , 977 N.”
Tomazic v. Rapoport, 2012-Ohio-4402. “” R.C. 5808.14(A). {¶34} Despite David’s grant of “sole and unlimited” discretion to Rapoport, the record in this case reflects numerous instances of Rapoport’s abuse of his fiduciary duties that support the trial court’s finding that he committed a serious breach of trust.”
Delp v. Delp, 2017-Ohio-7774, 97 N.E.3d 1174. “" R.C. 5808.14(A). {¶ 24} In the present case, appellant argues that the trial court erred in granting appellees' motion for removal because appellant neither committed a "serious breach of trust" nor failed to effectively administer the trust and that appellant was fit to…”
In re Marjorie A. Fearn Trust, 2012-Ohio-1029. “" R.C. 5808.14(A). {¶22} It is undisputed that no accounting and/or inventory by appellees were made known to appellant.”
Zimmerman v. Dillon, 2025-Ohio-3157. “01 through R.C. 5808.14. Thus, Ohio law requires trustees to maintain accurate and adequate records of trust transactions and to provide detailed reports at certain times and upon request.”
Ohio Rev. Code § 5808.14(B)(1): 1 case
Newcomer v. Natl. City Bank, 2014-Ohio-3619, 19 N.E.3d 492. “22(B), now re-codified as R.C. 5808.14(B)(1) imposes an ascertainable standard “related to the health, education, support, and maintenance of the beneficiary” as a condition to be met before any distribution could be made.”
Ohio Rev. Code § 5808.14(B)(2): 3 cases
Cartwright v. Batner, 2014-Ohio-2995, 15 N.E.3d 401. “11-CA-16, 2012-Ohio-1029, at ¶ 21 , citing R.C. 5808.14(B)(2). In a related context, R.”
In re Marjorie A. Fearn Trust, 2012-Ohio-1029. “" R.C. 5808.14(A). {¶22} It is undisputed that no accounting and/or inventory by appellees were made known to appellant.”
Zimmerman v. Dillon, 2025-Ohio-3157. “01 through R.C. 5808.14. Thus, Ohio law requires trustees to maintain accurate and adequate records of trust transactions and to provide detailed reports at certain times and upon request.”
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