uniform trust code - Kansas Judicial Branch

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may incur only costs that are reasonable in relation to the trust property, the purposes of the trust,
and the skills of the trustee.
Kansas Comment
This section conforms to Kansas law. See K.S.A. 17-5004(a)(1)(F) (refers to trustee’s duty to incur
only reasonable and appropriate costs); K.S.A. 59-1717 (trustee allowed his or her “necessary
expenses”); In re Heck, 22 Kan. App. 2d 135, Syl. 8, 913 P.2d 213 (1996) (fiduciary expenses must
be reasonable).
UTC Comment
This section is similar to Section 7 of the Uniform Prudent Investor Act and is consistent
with the rules concerning costs in Restatement (Third) of Trusts: Prudent Investor Rule § 227(c)(3)
(1992). For related rules concerning compensation and reimbursement of trustees, see Sections 708
and 709. The duty not to incur unreasonable costs applies when a trustee decides whether and how
to delegate to agents, as well as to other aspects of trust administration. In deciding whether and
how to delegate, the trustee must be alert to balancing projected benefits against the likely costs.
To protect the beneficiary against excessive costs, the trustee should also be alert to adjusting
compensation for functions which the trustee has delegated to others. The obligation to incur only
necessary or appropriate costs of administration has long been part of the law of trusts. See
Restatement (Second) of Trusts § 188 (1959).
SECTION 806. TRUSTEE’S SKILLS. A trustee who has special skills or expertise, or
is named trustee in reliance upon the trustee’s representation that the trustee has special skills or
expertise, shall use those special skills or expertise.
Kansas Comment
This rule was recognized in In re Estate of Maxedon, 24 Kan. App. 2d 427, 434-36, 946 P.2d 104
(1997).
The Uniform Transfers to Minors Act contains a similar provision. See K.S.A. 38-1713(b).
UTC Comment
This section is similar to Section 7-302 of the Uniform Probate Code, Restatement (Second)
of Trusts § 174 (1959), and Section 2(f) of the Uniform Prudent Investor Act.
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