Q Before she died, she named me as her executor and part of my job is to set up trusts for an aunt and uncle. When they die, whatever is left comes to my brother and me. Problem is that my uncle has a drug problem and any money he gets is used to buy drugs. Also, the bank my mother named to run these trusts was bought and now bigger bank, is running their trust department. They don’t return my calls, and I have trouble dealing with them when they do. Help!

A Responsible adults accept the fact that we must make plans for what happens to our estate after we are gone. Very few enjoy the process, so we often adopt a mindset of “set it and forget it” when it comes to our estates. You, as executor of your mom’s estate, are tasked with stepping into her shoes and assuring that her intentions are carried out. That may mean that you must go against what is actually written in her documents.

Your mom’s will or trust may give money to her brother, your uncle, but would she have wanted him to use the money to buy drugs? Unless she hated her brother, the answer is clearly no. The circumstances have changed since the time she wrote out her trust.

Similarly, when one bank buys another’s trust department, things change. The new bank has different policies for client service and trust administration, may charge different rates, handle investments differently and, most likely, the personnel of the trust department have changed, as well. Your mom named Bank A because she loved the people and knew they would treat you, your aunt and your uncle well. Unfortunately, when Bank B took over, it sounds like they also bought the right to take over the trusteeship of your mom’s trust. Again, the situation has changed.

So, you are standing in your mother’s shoes, what should you do? Good news and bad news — good news is that you can fix both problems with a court hearing. The bad news is that I have to throw some legal jargon at you: California Probate Code section 15409 permits a trust to be changed if “owing to circumstances not known to the settlor (person creating the trust) and not anticipated by the settlor, the continuation of the trust under its terms would defeat or substantially limit the accomplishment of the purposes of the trust.”

Most likely, your mom would not have known that your uncle would become an addict and the bank she loved would sell out. Had she known either, she would have written her documents differently. It is, however, your responsibility to make sure her intentions are carried out. Ask your lawyer to petition the court under “changed circumstances” to allow the trusts to pay for your uncle’s treatment, if he is agreeable, but to prohibit any cash from going directly to him. And change that trustee! Because you and your brother are the ultimate beneficiaries of any remaining funds, you will deal with the trustee for a long time. This gives you the right to be comfortable with the bank or trust professional handling the trusts and how they are distributing the trust. Ask yourself, WWMD (what would mom do)? Then, have the court help you accomplish her wishes.

Q I am the trustee of my aunt’s estate and, as such, am entitled to fees for my work. My tax advisor tells me that I must declare this as income and pay taxes on it. Is this true?

A The short answer? Yes, absolutely. If the amount is over $600, you will need to prepare a 1099 form for yourself at the end of the year that you take fees and you are required to declare those fees as income.

Some trust makers will give an extra cash gift, a “bequest,” to the person they have named as trustee and a gift like this from a trust is not normally taxable.

Liza Horvath has over 30 years of experience in the estate planning and trust fields and is the president of Monterey Trust Management, a financial and trust management company. This is not intended to be legal or tax advice. If you have a question call (831) 646-5262 or email liza@montereytrust.com