Who is your trustee now? Who is your trustee if you become incapacitated, but not dead? Who is your trustee after you “get on the bus,” and who is the trustee of any sub-trusts that may be created in your trust? This is Merrell Bailey, managing partner at Your Caring Law Firm. The trustee succession provisions article discusses whom you have named as trustee. Generally, in a revocable living trust, you are the trustee! You don’t have to be the trustee. You can name others to be your trustee with you, known as co-trustees. Or, you can name someone else to be your trustee instead of you. You can name who will take over for you if you become incapacitated. This can be the same person (or a different person) than the trustee after you die. For example, you might want your daughter to be your trustee while you were alive, but incapacitated. But a corporate trustee to take over after your death. Your child can be a trustee of a trust you create for him. If you don’t think your child is ready for the responsibility yet, you can name your child to be co-trustee of the trust you create for his benefit, upon his reaching a certain age such as… age 28 Then sole trustee at age 30, or whatever age you choose. You are in charge! Think of it as training wheels. Your child would learn how to be sole trustee at some point by acting as co-trustee along with someone who will show her the ropes. Keep in mind though, the beneficiary of a special needs trust cannot act as her own trustee. An Independent Special Trustee is a trustee specially appointed to handle certain assets for situations that your other trustee can’t or won’t handle. This is different than an Independent Trustee, which merely means the trustee is not related or subordinate to the beneficiary within the meaning of Internal Revenue Code Section 672-C. An Interested Trustee is related as defined in IRC 672-C. Think spouse, parent, child, sibling, employee. This article also discusses how a trustee may be removed, and by whom, and how a replacement trustee could be named, and by whom.