Can a beneficiary force a Texas trustee to account?

Yes. A beneficiary's WRITTEN demand requires the trustee to deliver a written statement of accounts covering all transactions since the last accounting (or since creation) — and if the trustee fails or refuses for 90 days after receiving the demand, any beneficiary may sue to compel it (Prop. Code s. 113.151(a)). Courts can also order accountings on an interested person's petition for cause.

Can the trust waive the accounting duty?

Not for the people who matter most. For an IRREVOCABLE trust, the duty to respond to a s. 113.151 demand from a beneficiary entitled or permitted to receive distributions — or who would receive one if the trust terminated — is MANDATORY law the instrument cannot limit (s. 111.0035(b)(4)(A)). Terms can tune accounting mechanics for others; they cannot black-box the trust to its current and presumptive beneficiaries.

What must the accounting contain?

Section 113.152's list: all trust property received and disbursed (with sources and payees), each receipt and disbursement of cash, property on hand with its condition, all known liabilities, and the cash and bank accounts. In practice: an opening inventory, a transaction ledger by category, and a closing statement that reconciles.

How often should a trustee account without being asked?

Texas sets the demand-and-90-days floor, not a calendar. Prudent practice is an annual statement to current beneficiaries anyway: voluntary transparency shortens limitations exposure, defuses suspicion before it becomes litigation, and is the cheapest liability insurance a trustee can buy.

What records make the accounting possible?

Fiduciary bookkeeping from day one: keep trust assets segregated and titled to the trustee, never commingle, record every transaction when it happens with its purpose, and track principal versus income (ch. 116 — the Uniform Fiduciary Income and Principal Act — governs the allocation that distribution rights depend on).

Texas Trust Accounting: The Demand, the 90 Days, the Contents

Last updated July 18, 2026

Texas trust accounting runs on a simple mechanism: a beneficiary’s written demand, a trustee’s 90-day clock, and a statement with statutorily specified contents(Prop. Code ss. 113.151–113.152). For irrevocable trusts, the duty to answer current and presumptive-remainder beneficiaries is mandatory law no instrument can strip (s. 111.0035(b)(4)). This is general information about Texas law, not legal advice.

The mechanism

The demand (s. 113.151)

Written, from a beneficiary. It covers all transactions since the later of the last accounting or creation. Interested persons can also petition the court directly for cause.

The 90 days

Fail or refuse for 90 days after receipt (or a court-extended period) and any beneficiary may sue to compel delivery to ALL beneficiaries — with the court able to award costs where equity requires (s. 114.064).

The contents (s. 113.152)

Property received and disbursed with sources and payees; each cash receipt and disbursement; property on hand and its condition; known liabilities; the cash and depository accounts. A reconciled ledger, not a summary paragraph.

The bookkeeping that answers it

The statement is easy or impossible depending on the first month of the trusteeship: segregate and retitle assets immediately, open the trust’s own accounts, record every transaction with its purpose as it happens, and allocate principal versus income under chapter 116 — the allocation that decides what an income beneficiary is actually owed. The duty framework and the fee defense stand on the same ledger.

TrusteeClear builds the accounting-grade ledger as you go — so the 90-day letter is an export, not an emergency.

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General information about Texas law, not legal advice, and not a substitute for the advice of an attorney. EstateDraft is software, not a law firm.

Frequently asked questions

Can a beneficiary force a Texas trustee to account?: Yes. A beneficiary's WRITTEN demand requires the trustee to deliver a written statement of accounts covering all transactions since the last accounting (or since creation) — and if the trustee fails or refuses for 90 days after receiving the demand, any beneficiary may sue to compel it (Prop. Code s. 113.151(a)). Courts can also order accountings on an interested person's petition for cause.
Can the trust waive the accounting duty?: Not for the people who matter most. For an IRREVOCABLE trust, the duty to respond to a s. 113.151 demand from a beneficiary entitled or permitted to receive distributions — or who would receive one if the trust terminated — is MANDATORY law the instrument cannot limit (s. 111.0035(b)(4)(A)). Terms can tune accounting mechanics for others; they cannot black-box the trust to its current and presumptive beneficiaries.
What must the accounting contain?: Section 113.152's list: all trust property received and disbursed (with sources and payees), each receipt and disbursement of cash, property on hand with its condition, all known liabilities, and the cash and bank accounts. In practice: an opening inventory, a transaction ledger by category, and a closing statement that reconciles.
How often should a trustee account without being asked?: Texas sets the demand-and-90-days floor, not a calendar. Prudent practice is an annual statement to current beneficiaries anyway: voluntary transparency shortens limitations exposure, defuses suspicion before it becomes litigation, and is the cheapest liability insurance a trustee can buy.
What records make the accounting possible?: Fiduciary bookkeeping from day one: keep trust assets segregated and titled to the trustee, never commingle, record every transaction when it happens with its purpose, and track principal versus income (ch. 116 — the Uniform Fiduciary Income and Principal Act — governs the allocation that distribution rights depend on).

General information about Florida law, not legal advice.