Wash. Rev. Code » Title 11 · Chapter 11.106
Revised Code of Washington

Wash. Rev. Code § 11.106.030 (2026)

✓ current as of May 2026
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In addition to the statement required by RCW 11.106.020 any such trustee or trustees whenever it or they so desire, may file in the superior court of the county in which the trustees or one of the trustees resides an intermediate account under oath showing:
(1) The period covered by the account;
(2) The total principal with which the trustee is chargeable according to the last preceding account or the inventory if there is no preceding account;
(3) An itemized statement of all principal funds received and disbursed during such period;
(4) An itemized statement of all income received and disbursed during such period, unless waived;
(5) The balance of such principal and income remaining at the close of such period and how invested;
(6) The names and addresses of all living beneficiaries, including contingent beneficiaries, of the trust, and a statement as to any such beneficiary known to be under legal disability;
(7) A description of any possible unborn or unascertained beneficiary and his or her interest in the trust fund.
After the time for termination of the trust has arrived, the trustee or trustees may also file a final account in similar manner.
[ 2010 c 8 s 2092; 1985 c 30 s 97. Prior: 1984 c 149 s 130; 1955 c 33 s 30.30.030; prior: 1951 c 226 s 3. Formerly RCW 30.30.030.]

Notes:

Short title—Application—Purpose—Severability—1985 c 30: See RCW 11.02.900 through 11.02.903.
Severability—Effective dates—1984 c 149: See notes following RCW 11.02.005.
Notes of Decisions
Cited in 6 cases (1 in the last 5 years), 1996–2023 · leading case: Sources for Sustainable Communities v. Bldg. Indus. Ass'n, 293 P.3d 1206 (Wash. Ct. App. 2013).
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Sources for Sustainable Communities v. Bldg. Indus. Ass'n, 293 P.3d 1206 (Wash. Ct. App. 2013). · cites it 3× “¶23 The trial court ordered the Trustees to conduct a trust accounting consistent with the requirements of former RCW 11.106.030 (1985) and RCW 11.106.040.”
In Re Est. of Ehlers, 911 P.2d 1017 (Wash. Ct. App. 1996). · cites it 3× “Vera then revised and updated the accounting in November 1993 and filed it pursuant to RCW 11.106.030. 1 Citing the "acrimonious relationship” between Loraine and her siblings, Vera decided to make a non-pro rata distribution of the trust real property.”
Petrie v. Petrie, 19 P.3d 443 (Wash. Ct. App. 2001). “But Ehlers does not apply, because in that case, there were no court orders or trust instruments requiring the supply of information, only the statutory duty *276 to account described in RCW 11.106.030. Second, the trial court found that Petrie’s purchase of a luxury car from…”
Anderson v. Dussault, 310 P.3d 854 (Wash. Ct. App. 2013). “RCW 11.106.030. ¶20 If a trustee has filed such an intermediate accounting, the act requires the superior court to determine the validity and accuracy of the accounting: Upon the return date or at some later date fixed by the court if so requested by one or more of the parties,…”
In Re The Donna Clark Irrevocable Trust (Wash. Ct. App. 2023). “Initially, in March 2021, the trial court determined the final accounting did not comply with RCW 11.106.030 and significant disputed issues remained to preclude approval of the accounting, distribution, and termination of the Trust.”
Anderson v. Dussault (Wash. 2014). “RCW 11.106.030, .040. Whenever a trustee files an accounting, whether at its own election or the court's mandate, the court must issue a detailed notice and ask for objections to be filed before a certain date ("the return date").”
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