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Dr. Pat Pachciarz® Clarity · Caregiving for aging parents

The First 90 Days as Mom's Successor Trustee in Illinois

Mom is gone, or she can't manage things anymore, and suddenly it's your name on the trust. You're grieving, your siblings are watching, and nobody handed you a manual.

Oswego and Aurora, IL, and virtually in all 50 states · 815-486-0722

Written and reviewed by Dr. Pat Pachciarz® · Updated October 17, 2026 · Educational, not individual legal, tax or investment advice. Illinois law as of October 2026.

We hear this every week from daughters, sons and caregivers. So we put together the plan we wish every new trustee had: what to find, what not to touch, and what Illinois law expects of you in the first 90 days.

The short answer

Being named successor trustee is a job, not an honor, and in Illinois it comes with a clock. Within 90 days, you need to tell each qualified beneficiary that the trust exists, that they can ask for a copy of the trust, and whether they have a right to trust accountings (760 ILCS 3/813.1(b)(1)). Within 90 days of accepting the role, you also need to tell them you've accepted and give them your name, address and phone number (760 ILCS 3/813.1(d)(1)(A)).

Everything else on this page is about getting through those 90 days calmly, with good records and a family that still talks to each other.

Who counts as a "qualified beneficiary"?

Illinois defines qualified beneficiaries as the current beneficiaries plus the presumptive remainder beneficiaries (760 ILCS 3/103(30)). In plain terms, that's usually the people who can receive from the trust now, plus the people who would receive if the trust ended today. In many families, that means your siblings. Your attorney can confirm the list for your trust.

Your 90-day checklist

Week 1: Find, protect, pause

  • Take a breath. Nothing on this list has to happen today.
  • Find the trust document and every amendment. The newest signed version controls. Look in Mom's files, her safe deposit box, and with the attorney who drafted it.
  • Read who is named, and how. Are you the only successor trustee, or one of two? Does the trust say how you accept the role?
  • Order several certified death certificates. Banks, insurers and others will ask for them.
  • Secure the house and valuables. Lock up, keep insurance in force, and forward the mail.
  • Don't move money or hand anything out yet. Not even the jewelry Mom "promised" someone. Early distributions are the fastest way to start a sibling fight.

Weeks 2 to 4: Set up the trust's paperwork

  • Meet with an Illinois estate attorney. Bring the trust, the will (if there is one) and a rough list of what Mom owned.
  • Get the trust its own tax ID (EIN). The IRS says a revocable trust that changes to an irrevocable trust needs a new EIN (IRS). Under Illinois law, a revocable trust is treated as revocable only during the settlor's lifetime (760 ILCS 3/103(31)).
  • Open a separate trust bank account. Trust money never mixes with your own.
  • List every asset and debt. Write down what's titled in the trust, what's in Mom's name alone, and what has a named beneficiary. Your attorney will tell you which ones you control as trustee.
  • Start a simple log. Every dollar in, every dollar out, every receipt. You'll need it for the accountings later.

By day 90: Send the notices

  • Send the trust notice to each qualified beneficiary. It says the trust exists, that they may ask for a complete copy of the trust instrument (or only the part that applies to them, if the trust says so), and whether they have a right to receive or request trust accountings (760 ILCS 3/813.1(b)(1)).
  • Send your acceptance notice with your name, address and phone number (760 ILCS 3/813.1(d)(1)(A)). Many families send both in one letter. Ask your attorney.
  • Keep proof you sent it. Illinois presumes delivery when a trustee has procedures in place to mail or deliver notices (760 ILCS 3/813.1(h)).
  • If a sibling asks for the trust, send it. On a reasonable request from a qualified beneficiary, you must promptly furnish a complete copy (760 ILCS 3/813.1(b)(6)).

After day 90: The rhythm of the job

  • Send an accounting at least once a year to current and presumptive remainder beneficiaries (760 ILCS 3/813.1(b)(2) and (b)(3)), and a final one when the trust ends (760 ILCS 3/813.1(b)(4)).
  • Use your powers carefully. Unless the trust limits them, an Illinois trustee has broad powers, including the power to sell property (760 ILCS 3/815 and 3/816). Those powers are always subject to your duties as trustee (760 ILCS 3/815(b)).
  • Tell people before big moves, even though the law may not require it. Illinois doesn't require a trustee to tell beneficiaries in advance of trust transactions (760 ILCS 3/813.1(j)). We still suggest a written heads-up before you list the house or sell a major asset. Surprises cause most of the fights we see.

What if Mom is still alive but can't manage anymore?

Sometimes you step in because Mom can't manage, not because she passed. While the trust is still revocable but Mom can't revoke it herself, your duties are owed only to Mom and the current beneficiaries, and Mom's interests come first if she's a beneficiary (760 ILCS 3/603(c)). The 90-day acceptance notice with your contact information still applies once you accept the trusteeship (760 ILCS 3/813.1(d)(1)(A)). Your attorney can tell you how your trust defines when you take over.

The family side: keeping siblings in the loop

The law sets the minimum. Families need more than that.

  • Call before the letter arrives. A formal notice with no warning can read like a threat.
  • Share the plan, not just the paperwork. "Here's what I'm doing this month" calms people down.
  • Treat everyone the same. Same updates, same documents, same time.
  • Name the hard parts out loud. If you were Mom's caregiver and live in the house, say so and talk it through with your attorney early.
  • Bring in a neutral voice. When the conversations get stuck, a coordinated meeting with the attorney, CPA and financial coordinator in one room keeps the focus on Mom's wishes.

Related questions

Do I have to accept being successor trustee?

Not automatically. Talk with an Illinois estate attorney before you act. Once you accept, the 90-day notice clock in 760 ILCS 3/813.1(d)(1)(A) starts.

What exactly has to be in the 90-day notice?

That the trust exists, that the beneficiary may request a complete copy of the trust instrument (or the part that applies to them, if the trust allows it), and whether they have a right to receive or request trust accountings (760 ILCS 3/813.1(b)(1)). Your acceptance notice adds your name, address and phone number (760 ILCS 3/813.1(d)(1)(A)).

My brother wants a copy of the whole trust. Do I have to give it to him?

If he's a qualified beneficiary and the request is reasonable, yes. Illinois says you must promptly furnish a complete copy of the trust instrument (760 ILCS 3/813.1(b)(6)).

Can I sell Mom's house without asking everyone?

Often, yes, if the trust allows it, because a trustee's powers include selling property (760 ILCS 3/816). But you still owe fiduciary duties (760 ILCS 3/815(b)), and we strongly suggest telling the family first. We walk through it in Can a trustee sell Mom's house?

Can a beneficiary give up the right to accountings?

Yes. A qualified beneficiary may waive the right to information like trust accountings in writing delivered to the trustee, and may later withdraw that waiver in writing for future accountings (760 ILCS 3/813.1(g)).

Does the trust need its own tax ID?

When a revocable trust changes to an irrevocable trust, the IRS says it needs a new EIN (IRS). Your CPA can set it up and plan the trust's tax filings.

What if there's no trust at all, just a will?

Then nobody is a successor trustee. The will names an executor, and the path runs through the probate court. We cover it in Mom Had a Will but No Trust: What Happens Now in Illinois.

You don't have to carry this alone

If you're in the first 90 days right now, you already have a plan, and that's more than most families start with. We sit down with caregivers, trustees and their siblings to coordinate the attorney, the CPA and the money, so Mom's plan actually works the way she meant it to.

This page is educational and isn't legal advice. Every trust is different, so please talk with an Illinois estate attorney about your family's situation.

Related: Can I see Mom's trust accounting? · My sibling has Mom's POA. Can I see her records?

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Sources

Who is Dr. Pat Pachciarz®?

Dr. Pat Pachciarz® is a Private Wealth Advisor + Tax Strategist with The Pinnacle Group in Aurora, Illinois, and creator of the DAITT® Advisory Method. He is highly focused on the human connection in financial planning: how behavior and emotion shape money decisions. That focus is grounded in the Accredited Behavioral Finance Professional (ABFP®) designation he is pursuing. He is currently earning his Doctorate in Organizational Leadership at the University of St. Francis while simultaneously earning his Master's in Personal Financial Planning at the College for Financial Planning. He coordinates each client's banker, CPA, attorneys and advisors into one clear plan.

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Also see drpat.co, running your trust in Illinois and Trust & Estate Planning at The Pinnacle Group®.

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