Ohio: Trustee Notice to Beneficiaries Requirements

Requirements one by one

Ohio uses separate acceptance and irrevocability notices

Section 5808.13(B)(2) gives a trustee 60 days after accepting the trusteeship
to notify current beneficiaries of the acceptance and the trustee's name,
address, and telephone number.

Section 5808.13(B)(3) creates a different 60-day clock. It starts when the
trustee acquires knowledge that an irrevocable trust was created or that a
formerly revocable trust became irrevocable, whether because the settlor died
or for another reason. That notice states the trust's existence, identifies the
settlor or settlors, and describes the rights to request the trust instrument
and receive a trustee's report.

“Current beneficiary” is narrower than “qualified beneficiary”

Section 5801.01(F) defines a current beneficiary as a present distributee or
permissible distributee of trust income or principal. Ohio's two initial notices
use that class, not the broader qualified-beneficiary horizon.

Section 5801.09(A) adds an important recipient. Whenever the Trust Code requires
notice to current or qualified beneficiaries, the trustee must also notify any
other beneficiary who sent a request for notice.

The mandatory floor has an age threshold and surrogate route

Trust terms generally prevail under § 5801.04. Division (B)(8), however, protects
the acceptance and irrevocability notice duties for current beneficiaries of an
irrevocable trust who have reached age 25. The statute does not make the same
mandatory-rule statement for every younger current beneficiary.

Even for a protected beneficiary, subsection (C) permits the settlor to designate
a beneficiary surrogate in the trust instrument. The trustee then sends the
notice, information, or report to the surrogate instead of the current beneficiary,
and the surrogate must act in good faith to protect that beneficiary's interests.

Delivery follows a likely-receipt standard

Section 5801.08 permits first-class mail, personal delivery, delivery to a last
known residence or business, or a properly directed electronic message, as well
as another method reasonably suitable and likely to result in receipt. The section
does not require certified mail, notarization, an acknowledgment, or publication.

Notice is excused for a person whose identity or location is unknown and not
reasonably ascertainable by the trustee. The recipient may waive notice under
subsection (C).

What trips people up

• The irrevocability clock is knowledge-based. The 60 days begin when the
  trustee acquires knowledge of creation or irrevocability, not necessarily on the
  date the trust legally becomes irrevocable.
• Other requesting beneficiaries are easy to miss. Section 5801.09(A) adds a
  beneficiary who requested notice even though § 5808.13(B) names current
  beneficiaries.
• A trust-instrument request is not a redaction election for the trustee.
  Section 5808.13(B)(1) says the trustee promptly furnishes a copy. When a formerly
  revocable trust was completely restated, the furnished instrument is the restated
  instrument and its amendments; the section does not create unilateral trustee
  discretion to substitute selected excerpts.
• Revocable-trust duties remain with the living settlor. Section 5806.03(A)
  makes beneficiary rights subject to the settlor's control and trustee duties
  exclusive to the settlor during the settlor's lifetime, whether or not the
  settlor can revoke personally.
• The initial-notice clauses are prospective. They apply to post-January 1,
  2007 acceptances and creation-or-irrevocability events, not every older trust or
  trusteeship.

Common questions

Does every Ohio beneficiary receive these notices automatically?

No. The statutory starting class is current beneficiaries. Section 5801.09(A)
also reaches another beneficiary who sent the trustee a request for notice, and
representation or a beneficiary-surrogate designation can change who receives a
particular notice.

Can a beneficiary waive the notice or later information?

Yes. Section 5801.08(C) permits waiver of notice. Section 5808.13(D) permits a
beneficiary to waive a trustee's report or other information and later withdraw
the waiver for future reports and information.

Must the trustee attach the trust instrument?

No. The irrevocability notice describes the right to request a copy. Once a
beneficiary requests it, § 5808.13(B)(1) requires the trustee to furnish the
instrument promptly.

Must the notice be notarized or sent by certified mail?

No. Section 5801.08 states a flexible likely-receipt standard and lists first-class
mail, personal or address delivery, and a properly directed electronic message.
The surveyed statutes state no notary or certified-mail requirement.

Statutes and sources

• Ohio Rev. Code § 5801.01(C)-(F) — beneficiary, beneficiary-surrogate, and
  current-beneficiary definitions. Official enacted Sub. H.B.
  416
  (accessed 2026-07-31).
• Ohio Rev. Code § 5801.04(A)-(C) — default effect of trust terms, age-25
  mandatory floor, and beneficiary-surrogate route. Official enacted Sub. H.B.
  416
  (accessed 2026-07-31).
• Ohio Rev. Code §§ 5801.08-5801.09(A) — delivery, unknown recipients,
  waiver, and other beneficiaries requesting notice. Official enacted Sub. H.B.
  416
  (accessed 2026-07-31).
• Ohio Rev. Code § 5806.03(A) — exclusive duties to the living settlor while
  a trust remains revocable. Official enacted Sub. H.B.
  416
  (accessed 2026-07-31).
• Ohio Rev. Code § 5808.13(A)-(F) — information duty, both initial notices,
  required contents, reports, waiver, and prospective application. Official
  enacted Sub. H.B.
  416
  (accessed 2026-07-31).
• Sub. H.B. 416, 126th G.A., § 3 — January 1, 2007 effective date. Official
  enrolled act
  (accessed 2026-07-31).