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Kòmanse evalyasyon wòl gratis laDispozisyon kle nan Kòd Konfyans Ohio la
Transfer made or obligation incurred fraudulent as to creditor
R.C. 1336.04 ↗Eksplikasyon klè e senp; tèks egzak lwa a poko ateste nan bibliyotèk nou an. Gade lwa ofisyèl la nan lyen ki anwo a.
Claims arising before the transfer or obligation incurred
R.C. 1336.05 ↗Eksplikasyon klè e senp; tèks egzak lwa a poko ateste nan bibliyotèk nou an. Gade lwa ofisyèl la nan lyen ki anwo a.
Dower
R.C. 2103.02 ↗Eksplikasyon klè e senp; tèks egzak lwa a poko ateste nan bibliyotèk nou an. Gade lwa ofisyèl la nan lyen ki anwo a.
Statute of descent and distribution
R.C. 2105.06 ↗Eksplikasyon klè e senp; tèks egzak lwa a poko ateste nan bibliyotèk nou an. Gade lwa ofisyèl la nan lyen ki anwo a.
Descent when all descendants of equal degree of consanguinity
R.C. 2105.12 ↗Eksplikasyon klè e senp; tèks egzak lwa a poko ateste nan bibliyotèk nou an. Gade lwa ofisyèl la nan lyen ki anwo a.
Election by surviving spouse
R.C. 2106.01 ↗Eksplikasyon klè e senp; tèks egzak lwa a poko ateste nan bibliyotèk nou an. Gade lwa ofisyèl la nan lyen ki anwo a.
Election to receive mansion house
R.C. 2106.10 ↗Eksplikasyon klè e senp; tèks egzak lwa a poko ateste nan bibliyotèk nou an. Gade lwa ofisyèl la nan lyen ki anwo a.
Allowance for support
R.C. 2106.13 ↗Eksplikasyon klè e senp; tèks egzak lwa a poko ateste nan bibliyotèk nou an. Gade lwa ofisyèl la nan lyen ki anwo a.
Will contest action - time limits
R.C. 2107.76 ↗Eksplikasyon klè e senp; tèks egzak lwa a poko ateste nan bibliyotèk nou an. Gade lwa ofisyèl la nan lyen ki anwo a.
Administrator or executor rendering account
R.C. 2109.301 ↗Eksplikasyon klè e senp; tèks egzak lwa a poko ateste nan bibliyotèk nou an. Gade lwa ofisyèl la nan lyen ki anwo a.
Testamentary trustee rendering account
R.C. 2109.303 ↗Eksplikasyon klè e senp; tèks egzak lwa a poko ateste nan bibliyotèk nou an. Gade lwa ofisyèl la nan lyen ki anwo a.
Inventory - separate schedule
R.C. 2115.02 ↗Eksplikasyon klè e senp; tèks egzak lwa a poko ateste nan bibliyotèk nou an. Gade lwa ofisyèl la nan lyen ki anwo a.
Presentation and allowance of creditor's claims - pending action against decedent
R.C. 2117.06 ↗Eksplikasyon klè e senp; tèks egzak lwa a poko ateste nan bibliyotèk nou an. Gade lwa ofisyèl la nan lyen ki anwo a.
Privileged communications
R.C. 2317.02 ↗Eksplikasyon klè e senp; tèks egzak lwa a poko ateste nan bibliyotèk nou an. Gade lwa ofisyèl la nan lyen ki anwo a.
Exempted interests and rights
R.C. 2329.66 ↗Eksplikasyon klè e senp; tèks egzak lwa a poko ateste nan bibliyotèk nou an. Gade lwa ofisyèl la nan lyen ki anwo a.
Exemption of proceeds from claims of creditors
R.C. 3911.10 ↗Eksplikasyon klè e senp; tèks egzak lwa a poko ateste nan bibliyotèk nou an. Gade lwa ofisyèl la nan lyen ki anwo a.
Medicaid estate recovery program
R.C. 5162.21 ↗Eksplikasyon klè e senp; tèks egzak lwa a poko ateste nan bibliyotèk nou an. Gade lwa ofisyèl la nan lyen ki anwo a.
Rate of tax - credit
R.C. 5731.02 ↗Eksplikasyon klè e senp; tèks egzak lwa a poko ateste nan bibliyotèk nou an. Gade lwa ofisyèl la nan lyen ki anwo a.
Notice to beneficiary by request
R.C. 5801.09 ↗Eksplikasyon klè e senp; tèks egzak lwa a poko ateste nan bibliyotèk nou an. Gade lwa ofisyèl la nan lyen ki anwo a.
Combination or division of trusts
R.C. 5804.17 ↗Eksplikasyon klè e senp; tèks egzak lwa a poko ateste nan bibliyotèk nou an. Gade lwa ofisyèl la nan lyen ki anwo a.
Validity and effect of spendthrift provisions
R.C. 5805.01 ↗Eksplikasyon klè e senp; tèks egzak lwa a poko ateste nan bibliyotèk nou an. Gade lwa ofisyèl la nan lyen ki anwo a.
Enforceability and enforcement of spendthrift provisions
R.C. 5805.02 ↗Eksplikasyon klè e senp; tèks egzak lwa a poko ateste nan bibliyotèk nou an. Gade lwa ofisyèl la nan lyen ki anwo a.
Creditors of discretionary trust beneficiary may not reach interest
R.C. 5805.03 ↗Eksplikasyon klè e senp; tèks egzak lwa a poko ateste nan bibliyotèk nou an. Gade lwa ofisyèl la nan lyen ki anwo a.
Creditor may not compel discretionary distribution - exceptions
R.C. 5805.04 ↗Eksplikasyon klè e senp; tèks egzak lwa a poko ateste nan bibliyotèk nou an. Gade lwa ofisyèl la nan lyen ki anwo a.
Attachment of mandatory distributions absent spendthrift provision
R.C. 5805.05 ↗Eksplikasyon klè e senp; tèks egzak lwa a poko ateste nan bibliyotèk nou an. Gade lwa ofisyèl la nan lyen ki anwo a.
Rights of settlor's creditors - power of withdrawal
R.C. 5805.06 ↗Eksplikasyon klè e senp; tèks egzak lwa a poko ateste nan bibliyotèk nou an. Gade lwa ofisyèl la nan lyen ki anwo a.
Trust property not subject to personal obligations of trustee
R.C. 5805.07 ↗Eksplikasyon klè e senp; tèks egzak lwa a poko ateste nan bibliyotèk nou an. Gade lwa ofisyèl la nan lyen ki anwo a.
Actions concerning certain revocable trusts
R.C. 5806.04 ↗Eksplikasyon klè e senp; tèks egzak lwa a poko ateste nan bibliyotèk nou an. Gade lwa ofisyèl la nan lyen ki anwo a.
Duties of trustee generally
R.C. 5808.01 ↗Eksplikasyon klè e senp; tèks egzak lwa a poko ateste nan bibliyotèk nou an. Gade lwa ofisyèl la nan lyen ki anwo a.
Duty of loyalty to beneficiaries - voidable transactions - conflicts of interest
R.C. 5808.02 ↗Eksplikasyon klè e senp; tèks egzak lwa a poko ateste nan bibliyotèk nou an. Gade lwa ofisyèl la nan lyen ki anwo a.
Multiple beneficiaries - duty of impartiality
R.C. 5808.03 ↗Eksplikasyon klè e senp; tèks egzak lwa a poko ateste nan bibliyotèk nou an. Gade lwa ofisyèl la nan lyen ki anwo a.
Duty to act as prudent person
R.C. 5808.04 ↗Eksplikasyon klè e senp; tèks egzak lwa a poko ateste nan bibliyotèk nou an. Gade lwa ofisyèl la nan lyen ki anwo a.
Reasonable administrative costs allowed
R.C. 5808.05 ↗Eksplikasyon klè e senp; tèks egzak lwa a poko ateste nan bibliyotèk nou an. Gade lwa ofisyèl la nan lyen ki anwo a.
Trustee to use any special skills or expertise
R.C. 5808.06 ↗Eksplikasyon klè e senp; tèks egzak lwa a poko ateste nan bibliyotèk nou an. Gade lwa ofisyèl la nan lyen ki anwo a.
Delegation of powers and duties
R.C. 5808.07 ↗Eksplikasyon klè e senp; tèks egzak lwa a poko ateste nan bibliyotèk nou an. Gade lwa ofisyèl la nan lyen ki anwo a.
Direction of settlor contrary to terms - power of modification
R.C. 5808.08 ↗Eksplikasyon klè e senp; tèks egzak lwa a poko ateste nan bibliyotèk nou an. Gade lwa ofisyèl la nan lyen ki anwo a.
Taking control and protection of property
R.C. 5808.09 ↗Eksplikasyon klè e senp; tèks egzak lwa a poko ateste nan bibliyotèk nou an. Gade lwa ofisyèl la nan lyen ki anwo a.
Adequate records of administration
R.C. 5808.10 ↗Eksplikasyon klè e senp; tèks egzak lwa a poko ateste nan bibliyotèk nou an. Gade lwa ofisyèl la nan lyen ki anwo a.
Enforcement and defense of claims
R.C. 5808.11 ↗Eksplikasyon klè e senp; tèks egzak lwa a poko ateste nan bibliyotèk nou an. Gade lwa ofisyèl la nan lyen ki anwo a.
Collection of trust property - successor trustees
R.C. 5808.12 ↗Eksplikasyon klè e senp; tèks egzak lwa a poko ateste nan bibliyotèk nou an. Gade lwa ofisyèl la nan lyen ki anwo a.
Keeping beneficiaries informed - requests - required reports
R.C. 5808.13 ↗Eksplikasyon klè e senp; tèks egzak lwa a poko ateste nan bibliyotèk nou an. Gade lwa ofisyèl la nan lyen ki anwo a.
Judicial standard of review for discretionary trusts
R.C. 5808.14 ↗Eksplikasyon klè e senp; tèks egzak lwa a poko ateste nan bibliyotèk nou an. Gade lwa ofisyèl la nan lyen ki anwo a.
General powers of trustee
R.C. 5808.15 ↗Eksplikasyon klè e senp; tèks egzak lwa a poko ateste nan bibliyotèk nou an. Gade lwa ofisyèl la nan lyen ki anwo a.
Specific powers of trustee
R.C. 5808.16 ↗Eksplikasyon klè e senp; tèks egzak lwa a poko ateste nan bibliyotèk nou an. Gade lwa ofisyèl la nan lyen ki anwo a.
Powers and duties of trustee on termination; protection from liability
R.C. 5808.17 ↗Eksplikasyon klè e senp; tèks egzak lwa a poko ateste nan bibliyotèk nou an. Gade lwa ofisyèl la nan lyen ki anwo a.
Trustee's power to make distributions in further trust
R.C. 5808.18 ↗Eksplikasyon klè e senp; tèks egzak lwa a poko ateste nan bibliyotèk nou an. Gade lwa ofisyèl la nan lyen ki anwo a.
Trustee duty to comply with act
R.C. 5809.01 ↗Eksplikasyon klè e senp; tèks egzak lwa a poko ateste nan bibliyotèk nou an. Gade lwa ofisyèl la nan lyen ki anwo a.
Standard of care - portfolio strategy - risk and return objectives
R.C. 5809.02 ↗Eksplikasyon klè e senp; tèks egzak lwa a poko ateste nan bibliyotèk nou an. Gade lwa ofisyèl la nan lyen ki anwo a.
Investment authority - diversification
R.C. 5809.03 ↗Eksplikasyon klè e senp; tèks egzak lwa a poko ateste nan bibliyotèk nou an. Gade lwa ofisyèl la nan lyen ki anwo a.
Duties of a trustee with respect to the acquisition, retention, or ownership of a life insurance policy
R.C. 5809.031 ↗Eksplikasyon klè e senp; tèks egzak lwa a poko ateste nan bibliyotèk nou an. Gade lwa ofisyèl la nan lyen ki anwo a.
Duties at inception of trusteeship
R.C. 5809.04 ↗Eksplikasyon klè e senp; tèks egzak lwa a poko ateste nan bibliyotèk nou an. Gade lwa ofisyèl la nan lyen ki anwo a.
Delegation of investment and management functions
R.C. 5809.06 ↗Eksplikasyon klè e senp; tèks egzak lwa a poko ateste nan bibliyotèk nou an. Gade lwa ofisyèl la nan lyen ki anwo a.
Limitations period for action against trustee
R.C. 5810.05 ↗Eksplikasyon klè e senp; tèks egzak lwa a poko ateste nan bibliyotèk nou an. Gade lwa ofisyèl la nan lyen ki anwo a.
Restrictions on actions, remedies, and claims
R.C. 5816.07 ↗Eksplikasyon klè e senp; tèks egzak lwa a poko ateste nan bibliyotèk nou an. Gade lwa ofisyèl la nan lyen ki anwo a.
Dat limit administratè Ohio: sa lwa yo prevwa
Verifye ak Ohio Statutes yo nan dat 2026-10-15. Enfòmasyon jeneral, pa konsèy legal; tèks ofisyèl la ki kòmande.
| Kilè | Delè | Sa lwa a prevwa | Bay kiyès | Lwa |
|---|---|---|---|---|
| You are named trustee and act on it | No day-count. Acceptance is by the instrument's method or by conduct; the acceptance notice runs from it. | Accept by substantially complying with a method the trust instrument provides or, where it provides none or the method is not expressly exclusive, by accepting delivery of the trust property, exercising powers or performing duties as trustee, or otherwise indicating acceptance; a designee who does not accept within a reasonable time after knowing of the designation is deemed to have rejected, and may preserve the property without accepting by sending a rejection within a reasonable time after acting. | — | R.C. 5807.01 ↗ |
| You accept | At once and throughout; no day-count. | Administer the trust in good faith, in accordance with its terms and purposes and the interests of the beneficiaries, and in accordance with the Ohio Trust Code — solely in the beneficiaries' interests (R.C. 5808.02), impartially (R.C. 5808.03) and as a prudent person would (R.C. 5808.04). | — | R.C. 5808.01 ↗ |
| You accept | At once and throughout; no day-count. | Take reasonable steps to take control of and protect the trust property, and to collect trust property held by third persons (R.C. 5808.12); a successor's responsibility for the prior trustee's administration is governed by R.C. 5815.24, which requires no audit of the predecessor absent a direction in the instrument or actual knowledge of a breach. | — | R.C. 5808.09 ↗ |
| You accept, or receive trust assets | Within a reasonable time after accepting the trusteeship or receiving the assets; no day-count. | Review the trust assets and make and implement decisions on their retention and disposition, to bring the portfolio into compliance with the purposes, terms, distribution requirements and other circumstances of the trust and with the Ohio Uniform Prudent Investor Act (R.C. 5809.02). | — | R.C. 5809.04 ↗ |
| You accept | At once and throughout; no day-count. | Keep adequate records of the administration, keep the trust property separate from your own, and cause the property to be designated so that the trust's interest appears in records a third party maintains, so far as feasible. | — | R.C. 5808.10 ↗ |
| You accept the trusteeship | Within 60 days after accepting — for a trustee who accepts on or after January 1, 2007. | Notify the current beneficiaries of the acceptance and of the trustee's name, address and telephone number. While the settlor of a revocable trust lives, the duty is owed to the settlor alone (R.C. 5808.13(G)). | The current beneficiaries — each distributee or permissible distributee of trust income or principal on the date of determination (R.C. 5801.01(F)) — and any beneficiary who has requested notice (R.C. 5801.09); a beneficiary surrogate the instrument designates, in a current beneficiary's place (R.C. 5801.04(C)); sent in a manner reasonably suitable under the circumstances and likely to result in receipt — first-class mail, personal delivery, delivery to the last known residence or place of business, or a properly directed electronic message (R.C. 5801.08) | R.C. 5808.13(B)(2) ↗ |
| You acquire knowledge that the trust is irrevocable — that it was created irrevocable, or that the settlor's death or another event made it so | Within 60 days after the date you acquire that knowledge — counted from the trustee's knowledge, not from the event; for an irrevocable trust created, or a revocable trust becoming irrevocable, on or after January 1, 2007. | Notify the current beneficiaries of the trust's existence, of the identity of the settlor or settlors, of the right to request a copy of the trust instrument and of the right to a trustee's report. The settlor may displace the notice for a current beneficiary only by designating a beneficiary surrogate in the instrument (R.C. 5801.04(B)(8), (C)). | The current beneficiaries — each distributee or permissible distributee of trust income or principal on the date of determination (R.C. 5801.01(F)) — and any beneficiary who has requested notice (R.C. 5801.09); a beneficiary surrogate the instrument designates, in a current beneficiary's place (R.C. 5801.04(C)); sent in a manner reasonably suitable under the circumstances and likely to result in receipt — first-class mail, personal delivery, delivery to the last known residence or place of business, or a properly directed electronic message (R.C. 5801.08) | R.C. 5808.13(B)(3) ↗ |
| A beneficiary asks for information, or for a copy of the trust instrument | Promptly, unless unreasonable under the circumstances; no day-count. | Keep the current beneficiaries reasonably informed about the administration and the material facts necessary to protect their interests; respond to a beneficiary's request for information related to the administration; on request, furnish a copy of the trust instrument — a redacted copy limited to the provisions the trustee determines relevant to the beneficiary's interest unless the beneficiary expressly asks for the whole (R.C. 5808.13(B)(1)). | The requesting beneficiary | R.C. 5808.13(A) ↗ |
| Each year of the administration | At least annually; no fixed calendar date — for a trust with a fiscal year ending on or after January 1, 2007. | Send a trustee's report of the trust property, liabilities, receipts and disbursements, including the source and amount of the trustee's compensation, a listing of the trust assets and, if feasible, their respective market values. | The current beneficiaries — each distributee or permissible distributee of trust income or principal on the date of determination (R.C. 5801.01(F)) — and any beneficiary who has requested notice (R.C. 5801.09); a beneficiary surrogate the instrument designates, in a current beneficiary's place (R.C. 5801.04(C)), and other beneficiaries who request it; not a beneficiary who waived the report and has not withdrawn the waiver (R.C. 5808.13(D)); sent in a manner reasonably suitable under the circumstances and likely to result in receipt — first-class mail, personal delivery, delivery to the last known residence or place of business, or a properly directed electronic message (R.C. 5801.08) | R.C. 5808.13(C) ↗ |
| The trust terminates | At the termination of the trust; no day-count. | Send the trustee's report for the final period — the same contents as the annual report — to the current beneficiaries and the beneficiaries who request it, and proceed expeditiously to distribute (R.C. 5808.17(B)). | — | R.C. 5808.13(C) ↗ |
| A vacancy occurs in the trusteeship — a trustee resigns, is removed, dies or becomes incapacitated | On the vacancy, unless a cotrustee remains in office; no day-count. | The former trustee sends the current beneficiaries a report for the period during which the former trustee served; a personal representative or guardian may send it for a deceased or incapacitated trustee. A departing trustee delivers the property expeditiously to the cotrustee or successor (R.C. 5807.07). | — | R.C. 5808.13(C) ↗ |
| A beneficiary waives the report, or withdraws a waiver | No day-count. A waiver stands until withdrawn; a withdrawal reaches future reports and information. | A beneficiary may waive the right to a trustee's report or other information the section requires, and may withdraw a waiver previously given as to future reports; the trustee may provide information to beneficiaries it is not required to inform (R.C. 5808.13(E)). | — | R.C. 5808.13(D) ↗ |
| You intend to change the method or rate of your compensation | In advance of the change; no day-count. | Notify the current beneficiaries in advance of any change in the method or rate of the trustee's compensation. The compensation itself is as the terms specify, else reasonable under the circumstances, and the court may allow more or less (R.C. 5807.08). | The current beneficiaries — each distributee or permissible distributee of trust income or principal on the date of determination (R.C. 5801.01(F)) — and any beneficiary who has requested notice (R.C. 5801.09); a beneficiary surrogate the instrument designates, in a current beneficiary's place (R.C. 5801.04(C)) | R.C. 5808.13(B)(4) ↗ |
| You decide to resign | At least 30 days' notice, or with the court's approval. | A trustee may resign on at least thirty days' notice to the qualified beneficiaries, the settlor if living and all cotrustees, or with the court's approval; the resignation does not discharge liability for prior acts, and the departing trustee keeps the duties and powers needed to protect the property until it is delivered (R.C. 5807.07). | The qualified beneficiaries (R.C. 5801.01(Q)), the settlor if living, and all cotrustees | R.C. 5807.05 ↗ |
| You propose to transfer the trust's principal place of administration to another state or country | Not less than 60 days before initiating the transfer. | Notify the current beneficiaries of the proposed transfer — the new jurisdiction, the address and telephone number at the new location, the reasons and the expected date — in furtherance of the continuing duty to administer the trust at a place appropriate to its purposes. | The current beneficiaries — each distributee or permissible distributee of trust income or principal on the date of determination (R.C. 5801.01(F)) — and any beneficiary who has requested notice (R.C. 5801.09); a beneficiary surrogate the instrument designates, in a current beneficiary's place (R.C. 5801.04(C)) | R.C. 5801.07(D) ↗ |
| The settlor of a revocable trust dies, making the trust irrevocable | An action is commenced by the earlier of two years after the death or six months after the trustee sends the person a copy of the instrument with a notice of the trust's existence, the trustee's name and address and the time allowed. A potential contestant's written notification holds a distribution for 90 days. | An action to contest the validity of the trust, a lifetime amendment, a lifetime revocation or a lifetime transfer to it is barred after the period. After the death the trustee may distribute without liability unless it has actual knowledge of a pending contest or a potential contestant's written notification is followed by a filing within ninety days; a beneficiary returns a distribution exceeding the entitlement if the trust is later held invalid. | — | R.C. 5806.04 ↗ |
| The trust terminates or partially terminates and you send a proposal for distribution | A beneficiary's right to object ends 30 days after the proposal was sent, where the proposal stated the right to object and the time allowed. | The trustee may send the beneficiaries a proposal for distribution; the right to object terminates if the beneficiary does not notify the trustee of an objection within thirty days after the proposal was sent, but only where the proposal informed the beneficiary of the right to object and the time allowed. | — | R.C. 5808.17(A) ↗ |
| An event terminates or partially terminates the trust | Expeditiously; no day-count. A reasonable reserve for debts, expenses and taxes may be retained. | Proceed expeditiously to distribute the trust property to the persons entitled to it, subject to the right to retain a reasonable reserve; a deceased beneficiary's share goes to the personal representative of an open estate, or, on the statute's conditions, directly to the heirs or devisees (R.C. 5808.17(D)). | — | R.C. 5808.17(B) ↗ |
| You send a beneficiary, a representative or a beneficiary surrogate a report that adequately discloses a potential claim and states the time allowed | Two years from the date the report is sent. | A beneficiary may not commence a proceeding against the trustee for breach of trust more than two years after being sent a report that adequately discloses the existence of a potential claim for breach of trust and informs the recipient of the time allowed for commencing a proceeding; a report adequately discloses a claim if it gives enough information that the beneficiary knows or should know of it (R.C. 5810.05(B)). | — | R.C. 5810.05(A) ↗ |
| No report started the two-year period | Four years after the first of: the trustee's removal, resignation or death; the termination of the beneficiary's interest; the termination of the trust; or the time the beneficiary knew or should have known of the breach. | Where the two-year rule does not apply, a beneficiary's proceeding against a trustee for breach of trust is commenced within four years after the first of those events, notwithstanding the general limitation statute; laches, estoppel, waiver and the other doctrines that can bar claims are unaffected. | — | R.C. 5810.05(C) ↗ |
| You intend to distribute trust principal to the trustee of a second trust | Written notice not later than 30 days before the distribution, unless all current beneficiaries waive the period. | Notify all current beneficiaries of the first trust in writing of the intended distribution to a second trust; the exercise is by a signed writing filed with the trust's records and is subject to the section's limits on mandatory rights, tax benefits and the trustee's compensation and standard of care. | All current beneficiaries of the first trust | R.C. 5808.18(F) ↗ |
| The trust property totals less than $100,000 and its value does not justify the cost of administration | After notice to the qualified beneficiaries; no day-count. | The trustee of an inter vivos trust may terminate it after notice to the qualified beneficiaries, distributing under any premature-termination provision or else among the beneficiaries equitably according to their interests; the court may modify or terminate it on the same finding. Combining or dividing trusts also follows notice to the qualified beneficiaries (R.C. 5804.17). | The qualified beneficiaries (R.C. 5801.01(Q)) | R.C. 5804.14 ↗ |
| You elect the optional closing process for trust-terminating distributions | The notice and trustee's reports are served within a reasonable time after the terminating event; the distributions objection period is 45 days from service. | Serve the terminating distributions necessary parties a written notice with the contents the section lists and trustee's reports for the applicable reporting period (R.C. 5801.20); with no timely written objection, distribute within a reasonable time, and each person served is barred from claims against the trustee as to the matters disclosed with the effect of a court's order settling a full account. A departing trustee may use the same process on a resignation or removal (R.C. 5801.23); service is by the methods R.C. 5801.24 lists. | — | R.C. 5801.22 ↗ |
| A bank, a custodian, a buyer or a title company asks for the trust instrument | When asked; no day-count. | Furnish, instead of the instrument, a certification of trust stating the trust's existence and the date of its instrument, the settlor's identity, the currently acting trustee's identity and address, the trustee's powers, the trust's revocability and anyone holding a power to revoke, and the cotrustees' authority to sign — signed by any trustee and stating that the trust has not been revoked, modified or amended in a way that would make it incorrect. A trustee conveying real property records a memorandum of trust (R.C. 5301.255). | — | R.C. 5810.13 ↗ |
| You are a testamentary trustee under the probate court's supervision | At least once in each two years; a final account within 30 days after completing the administration; at any other time the court orders for good cause. | Render to the probate court an account itemizing the receipts, disbursements and distributions of the period, verified by vouchers, and the funds, assets and investments at its end, principal and income separately identified, exhibiting the securities and bank statements. A fiduciary whose account is thirty days late after the court's notice may be removed and denied compensation (R.C. 2109.24); R.C. 5808.13's notices and reports apply to a testamentary trust as well (R.C. 2109.69(B)). | — | R.C. 2109.303 ↗ |
| Any of the statute's periods | Exclude the first day and include the last; a last day that is a Sunday or a legal holiday moves to the next day that is neither. | The time within which an act is required by law to be done is computed by excluding the first and including the last day; when the last day falls on a Sunday or a legal holiday, the act may be done on the next succeeding day that is not. The site counts every Ohio period this way. | — | R.C. 1.14 ↗ |
| An executor or administrator is appointed | Within three months after the date of appointment, unless the court grants an extension for good cause. | The executor or administrator files with the probate court an inventory of the decedent's Ohio real property and the personal property to be administered, at values as of the date of death. | The probate court | R.C. 2115.02 ↗Siksesyon ki gen rapò |
| The decedent dies | Six months after the death — whether or not an executor or administrator is appointed or the estate is released from administration during that period. | Every creditor presents its claim in a writing to the executor or administrator or the attorney of record, or to the probate court with the case number; a claim not presented within six months is forever barred as to everyone, including devisees and distributees, except the contingent claims the chapter's own sections govern. The fiduciary allows or rejects a claim within thirty days of presentation. The Ohio Trust Code has no clause making a revocable trust's property answer for the deceased settlor's creditors (R.C. 5805.06). | — | R.C. 2117.06 ↗Siksesyon ki gen rapò |
| The decedent, or the decedent's spouse, received Medicaid and letters are granted or a release from administration is applied for | The notice form within 30 days after the letters or the application; the program's claim within the later of 90 days after receiving the form or one year after the death. | The person responsible for the estate submits the Medicaid estate recovery notice form to the program's administrator and marks the probate form showing compliance; the administrator presents the program's claim within its own period. The program recovers from an estate that includes property passing by survivorship, life estate or living trust (R.C. 5162.21(A)(1)). | The administrator of the Medicaid estate recovery program | R.C. 2117.061 ↗Siksesyon ki gen rapò |
| An executor or administrator is first appointed and the decedent left a surviving spouse | Not later than five months from the date of the initial appointment; extendable on a motion filed before then for good cause; conclusively presumed to be under the will where no action is taken. | The probate court cites the surviving spouse to elect whether to take under the will or under R.C. 2105.06; electing against the will, the spouse takes not more than one-half of the net estate, or one-third where two or more children or their descendants survive, and is treated as having predeceased for the testator's inter vivos trust unless the instrument provides otherwise. The $40,000 allowance for support (R.C. 2106.13) and dower (R.C. 2103.02) are the spouse's other protections. | — | R.C. 2106.01 ↗Siksesyon ki gen rapò |
| An executor or administrator is appointed | A final and distributive account within six months after appointment unless one of the listed circumstances applies; otherwise an account not later than thirteen months after appointment and at least once a year thereafter; a final account within 30 days after completing the administration. | The executor or administrator renders accounts to the probate court itemizing receipts, disbursements and distributions and the assets at the period's end; partial accounts may be waived by all the legatees, devisees or heirs where none is under a disability, and a certificate of termination may replace the final account where the sole heir is the fiduciary. | The probate court | R.C. 2109.301 ↗Siksesyon ki gen rapò |
| A will is admitted to probate and the certificate of notice is filed | Three months after the filing of the certificate of notice of the admission the probate code requires; for a person under a legal disability, three months after the disability is removed. | An action to contest the validity of the will is commenced within the period; the rights saved for a person under a disability do not affect a good-faith purchaser or a fiduciary who acted in good faith. | — | R.C. 2107.76 ↗Siksesyon ki gen rapò |
| The trust's tax year ends | On or before the fifteenth day of April of each year, for a calendar-year trust. | The fiduciary files the trust's Ohio fiduciary income tax return where the trust has Ohio income or is otherwise liable for the tax, on the forms the tax commissioner prescribes, with remittance of the tax shown due (R.C. 5747.08(C), (G)). Ohio levies no estate tax on a death on or after January 1, 2013 (R.C. 5731.02). | — | Ohio IT 1041 ↗ |
| The settlor dies with a gross estate above the federal exclusion | Nine months after the death (a six-month extension is available). | File the federal estate tax return where the gross estate plus adjusted taxable gifts exceeds the exclusion, or to elect portability of a deceased spouse's unused exclusion. Ohio levies no estate tax of its own for a death on or after January 1, 2013. | — | IRS Form 706 ↗Federal |
| The trust's tax year ends | The 15th day of the fourth month after year-end (April 15 for a calendar-year trust). | File the trust's income tax return and issue a Schedule K-1 to each beneficiary who received distributable income. | — | IRS Form 1041 ↗Federal |