The Appointment and Removal of Trustees tab governs who has authority to appoint, remove, or replace trustees of irrevocable trusts created under the estate plan.
This tab applies whenever the plan creates one or more irrevocable trusts, including spousal trusts created at death and residuary trusts created at death (e.g., trusts for children or non-spouse, second-death beneficiaries).
This tab does not apply to:
An inidividual revocable trust during the Trustor's lifetime
A joint revocable trust during the joint lifetimes of the Trustors
The Survivor’s Trust portion of a joint revocable trust plan
Trustee succession for revocable trusts is governed separately in the terms of the revocable trust instrument.
Powers Granted to a Spouse or Partner Over Their Trusts
If an estate plan creates a trust for a surviving spouse or a surviving partner at the first death, this section determines whether the spouse or partner may influence trustee succession for that trust.
The selections on this tab determine whether the spouse or partner may:
Appoint a successor trustee if a vacancy exists
Appoint themselves as successor trustee
Remove a trustee
Note, if a spouse is not a U.S. citizen, then QDOT provisions will overrule any powers granted to a spouse under this section if such a power would disqualify QDOT treatment.
Powers Granted to a Primary Beneficiary Over Their Own Trust
If the estate plan creates a testamentary trust for a non-spousal Primary Beneficiary, this section determines the extent to which that beneficiary may influence trustee succession or assume fiduciary authority over their own trust.
Two distinct categories of authority are addressed on this tab.
Authority to Appoint or Remove Trustees
First, the Primary Beneficiary may be granted authority to participate in trustee succession. This includes the ability to:
Appoint a successor trustee if a vacancy exists
Appoint themselves as successor trustee, if permitted
Remove a trustee
If self-appointment is allowed, the tab may also require the beneficiary to attain a specified age before serving. That age is entered directly on this screen and is reflected in the governing instrument
Unilateral Election to Serve as Trustee
Separate from appointment authority, the plan may allow the Primary Beneficiary to unilaterally elect to serve as co-trustee or sole trustee of their trust after attaining a specified age. This authority does not depend on a vacancy or removal. Instead, it permits the beneficiary to assume fiduciary office by written notice to the then-serving Trustee, subject to the terms selected on this tab.