The variety and type of trusts available are numerous. While the benefits of trusts have been publicized, the inherent complexity of administering a trust has not. Questions often arise as to trustee duties and responsibilities regarding distribution to beneficiaries, payment of expenses, the prudent person investment rule, income tax consequences to the trust and beneficiaries of distributions, and the accounting to beneficiaries. These fiduciary duties and responsibilities are extremely rigorous and the consequences of breaching such duties may be severe, even to the well-intentioned trustee. Woods & Bates has effectively represented individual and corporate trustees, as well as beneficiaries of trusts, in all matters regarding this specialized area of law.