A summary of the paper: A trustee has broad discretion with little oversight over someone else’s assets. Practically the only time a beneficiary can review what the trustee has done is when the trustee provides an accounting to the beneficiary. This fiduciary duty is critically important to ensure that the trustee is properly discharging his or her fiduciary duties in managing the affairs of the trust. The failure to account is a breach of fiduciary duty. To avoid trust litigation, the burden of proof is on the fiduciary to show that he has fully performed his duties, and the means for such proof is by providing a sufficient and proper accounting.