Trust Administration Successor Trustees of Revocable Living Trusts have certain obligations at the death of the trust creator. The services of an attorney are frequently beneficial. Services of the attorney are frequently classified as "ordinary" and "extraordinary." Ordinary Services The ordinary services of the attorney in an initial trust administration include legal advice and representation concerning the trustee's duties relating to: (a)  Review of the trust instrument and each amendment for legal sufficiency and interpretation. (b)  Implementation of substitution of the successor trustee. (c)  Persons who must or should be served with required notices and the method and timing of such service. (d)  The obligation of a successor to require a former trustee to account. (e)  The trustee's duty to protect, insure, and manage trust assets and the trustee's liability relating to these duties. (f)  The trustee's duty regarding investments imposed by the prudent investor rule. (g)  Contributions due to the personal representative of settlor's estate for payment of administrative expenses or creditor claims and estate taxes. (h)  The trustee's obligation to inform and account to beneficiaries and the method of satisfaction of these obligations; the liability of the trust and trustee to the settlor's creditors; the advisability or necessity for probate proceedings to bar creditors; and the contribution requirements to the settlor's probate estate. (i)  Identifying tax returns required to be filed by the trustee, the trustee's liability for payment of taxes, and the due date of returns. (j)  Obtaining nontaxable certificate and receipt, if not done by a personal representative. (k)  Order of payment of expenses of administration of the trust and order and priority of abatement of bequests and legacies in the trust. (l)  Distribution of income or principal to beneficiaries or funding of further trusts provided in the governing instrument. (m)  Preparation of any legal documents required to effect distribution. (n)  Fiduciary duties, avoidance of self-dealing, conflicts of interest, duty of impartiality, and obligations to beneficiaries. (o)  If there is a conflict of interest between a trustee who is a beneficiary and other beneficiaries of the trust, advice to the trustee on limitations of certain authority of the trustee regarding discretionary distributions or exercise of certain powers and alternatives for appointment of an independent trustee and appropriate procedures. (p)  Procedures for trustee's discharge from liability for administration of trust upon termination or resignation. Extraordinary services Extraordinary services may include, but are not limited to: (a)  Involvement in a trust contest, trust construction, a proceeding for determination of beneficiaries, a contested claim, elective share proceedings, apportionment of estate taxes, or other adversary proceedings or litigation by or against the trust. (b)  Representation of the trustee in audit or any proceeding for adjustment, determination, or collection of any taxes. (c)  Tax advice on postmortem tax planning, including, but not limited to, disclaimer, renunciation of fiduciary commission, alternate valuation date, allocation of administrative expenses between tax returns, the QTIP or reverse QTIP election, allocation of GST exemption, qualification for Internal Revenue Code ss. 303 and 6166 privileges, deduction of last illness expenses, distribution planning, asset basis considerations, throwback rules, handling income or deductions in respect of a decedent, valuation discounts, special use and other valuation, handling employee benefit or retirement proceeds, prompt assessment request, or request for release of personal liability for payment of tax. (d)  Review of estate tax return and preparation or review of other tax returns required to be filed by the trustee. (e)  Preparation of decedent's federal estate tax return. If this return is prepared by the attorney, a fee of one-half of 1 percent up to a value of $10 million and one-fourth of 1 percent on the value in excess of $10 million, of the gross estate as finally determined for federal estate tax purposes, is presumed to be reasonable compensation for the attorney for this service. These fees shall include services for routine audit of the return, not beyond the examining agent level, if required. (f)  Purchase, sale, lease, or encumbrance of real property by the trustee or involvement in zoning, land use, environmental, or other similar matters. (g)  Legal advice regarding carrying on of decedent's business or conducting other commercial activity by the trustee. (h)  Legal advice regarding claims for damage to the environment or related procedures. (i)  Legal advice regarding homestead status of trust real property or proceedings involving the status. (j)  Involvement in fiduciary, employee, or attorney compensation disputes. (k)  Considerations of special valuation of trust assets, including discounts for blockage, minority interests, lack of marketability, and environmental liability.