The disclosure of information about trusts: The common law and how it has evolved and been modified by legislation in various countries

Abstract The disclosure of trust information to beneficiaries is a contentious topic. The issue of whether and what information about a trust is disclosed to beneficiaries has vexed trustees and judges for decades. The common law has evolved over centuries. Lawmakers in some jurisdictions have prescribed their own rules. This article examines the conflicting duties of confidentiality and accountability.