All Trusts have a Trustee. The Trustee of a Trust is the person who manages or controls the assets the Trust owns for the benefit of the beneficiaries. The Trustee must make sure all state and federal tax returns are filed and any tax liability is paid. For Trust assets, the Trustee must do all of the things you do for the assets you own like maintain them properly, repair them, insure them, register them annually, and pay any property taxes or other costs of ownership.
The Trustee also makes distributions from the Trust to or for the benefit of the beneficiaries in the manner provided in the Trust document. The Trustee communicates with the beneficiaries. The Trustee provides financial information and updates about the Trust to the beneficiaries.
If the Trust is a special needs trust, the Trustee must follow specific rules to prevent interference with the beneficiary’s public benefits. A Trustee of a special needs trust, in Georgia, must also submit the Trust for approval by, and file annual accountings with, the State of Georgia to keep the Trust in compliance with applicable laws.