Michigan Successor Trustee Checklist: What to Do After the Trust Maker Dies (2026 DIY Guide)

If a parent or relative named you successor trustee of their Michigan living trust, you're the person who takes over when they die. The good news: a funded trust usually means no probate court. The less-known news: the Michigan Trust Code gives you real legal duties, including a notice deadline that starts running quickly. This checklist walks through what to do, in order, in plain English. Most families with a straightforward trust can handle it themselves.

The Short Version

1. Find the original trust, amendments, and death certificates.
2. Within 63 days, send the required notice to the trust beneficiaries.
3. Use a certificate of trust to prove your authority to banks and title companies.
4. Get an EIN for the trust, open a trust account, and secure the assets.
5. Pay valid bills, final expenses, and taxes.
6. Consider sending the notice that shortens the time to contest the trust to 6 months.
7. Keep records, send a report, and distribute what's left according to the trust.

The First Two Weeks

• Find the documents. Locate the original trust agreement and every amendment. Read who the beneficiaries are and what they receive. Also find the pour-over will, if there is one.
• Order certified death certificates. Get several from the funeral home. Banks, brokerages, and the county will each want one.
• Secure the home. Lock it up, keep insurance in force, and forward the mail. Tell the insurer the owner has died.
• Don't distribute anything yet. Resist pressure to hand out money or belongings until you know what bills and taxes are owed.

The 63-Day Beneficiary Notice

This is the deadline many DIY trustees don't know about. Under MCL 700.7814(2)(c), within 63 days after you learn that a revocable trust has become irrevocable because the settlor died, you must notify the "qualified trust beneficiaries" (generally the people currently or next in line to receive from the trust) of:

• the trust's existence,
• the identity of the settlor (the person who created the trust),
• the court where the trust is registered, if it is registered, and
• their right to request a copy of the terms of the trust that describe or affect their interests.

Separately, MCL 700.7814(2)(b) requires that within 63 days after accepting the trusteeship, you notify them that you've accepted and give your name, address, and telephone number. Most trustees combine both into one letter.

DIY tip: Send the letter by first-class mail with a certificate of mailing, or certified mail, and keep a copy. A one- to two-page letter is enough.

Proving You're the Trustee: Certificate of Trust

Banks and title companies will ask for proof that you can act for the trust. You don't have to hand over the whole trust (which shows who gets what). Michigan allows a shorter document. Under MCL 700.7913, a certificate of trust must be in the form of an affidavit and include:

• the name and date of the trust, and the date of each amendment,
• the name and address of each current trustee,
• the trustee's powers relevant to the transaction,
• whether the trust is revocable or irrevocable, and who can revoke it, and
• whether co-trustees can sign alone or must act together.

It must also state that the trust hasn't been revoked or amended in a way that makes those statements wrong. It does not need to include who inherits. A bank may still ask for excerpts showing your appointment and powers. See our Michigan trust certification guide.

Gathering and Protecting Trust Assets

• Make a list. Real estate, bank and brokerage accounts titled in the trust, vehicles, and personal property. Note values as of the date of death; you'll need them for taxes and the stepped-up basis.
• Get an EIN and open a trust account. Once the settlor dies, the trust generally needs its own federal taxpayer ID number. You can apply free on the IRS website. Move trust cash into a checking account in the trust's name so you never mix it with your own money.
• Check for assets outside the trust. Some accounts may have their own payable-on-death beneficiaries, and a home may pass by Lady Bird deed. Anything left in the person's name alone may need probate or the small estate affidavit.
• Real estate. Keep paying property taxes and insurance. File a Property Transfer Affidavit when the home is deeded to a beneficiary. See property taxes on an inherited home.

Paying Bills and Debts

Trust assets don't escape the settlor's debts entirely. Under MCL 700.7605(1), property of a trust the settlor could revoke at death is subject to the estate's administration expenses, enforceable and timely presented creditor claims (including funeral and burial expenses), and homestead, family, and exempt property allowances, but "only to the extent that the settlor's property subject to probate administration is insufficient" to pay them.

In practice:

• Pay ordinary final bills (utilities, final medical bills, funeral costs) from the trust account.
• Keep receipts for everything.
• If the debts look larger than the assets, or a creditor is aggressive, stop and get advice before paying anyone. Paying the wrong creditor first can create personal problems for a trustee.

Retirement accounts are treated differently; MCL 700.7605(2) excludes IRA and qualified-plan trusts from this rule.

Shortening the Window for a Trust Contest

Worried a family member might challenge the trust? Michigan gives you a way to shorten the waiting period. Under MCL 700.7604(1), a person can contest a trust that was revocable at the settlor's death within the earlier of two years after the death or six months after the trustee sends them a notice that includes:

• the trust's existence,
• the date of the trust and any amendments you know of,
• a copy of the relevant portions of the trust that affect the person's interest,
• the settlor's name,
• the trustee's name and address, and
• the time allowed to start a contest.

Many trustees fold this into the 63-day notice so the six-month clock starts right away. If you suspect a contest is coming, hold off on large distributions until the window closes.

Taxes: EIN, Form 1041, and MI-1041

• Settlor's final personal return. File the deceased person's final Form 1040 and Michigan MI-1040 for the year of death.
• Trust income tax returns. After death, income the trust earns (interest, dividends, a home sale gain) is reported on IRS Form 1041. According to Michigan Treasury, a fiduciary for a trust that was required to file a U.S. Form 1041 must also file a Michigan MI-1041, and "if no tax is due, you must file an informational MI-1041."
• Estate tax. Michigan has no estate or inheritance tax for current deaths, and the federal estate tax only applies to very large estates (the 2026 exemption is $15 million per person).

If you've never filed a fiduciary return, a one-time visit to a tax preparer is money well spent.

Keeping Records and Sending Reports

Keep a simple spreadsheet of every dollar in and out. Under MCL 700.7814(3), a trustee must send current beneficiaries (and others who request it) a report at least annually and when the trust ends, covering trust property, liabilities, receipts, disbursements, and the source and amount of the trustee's compensation, with market values if feasible. For a trust you wrap up within a few months, one final report is often all that's needed.

Distributing and Closing the Trust

1. Hold back a reserve for final taxes and late bills.
2. Distribute according to the trust's terms. Deed real estate to beneficiaries or sell it and split the proceeds.
3. Send the final report. Many trustees ask beneficiaries to sign a simple receipt and release.
4. File the final Form 1041 and MI-1041, then close the trust bank account.

If a beneficiary is a minor or has special needs, read the trust carefully. It may require you to keep that share in trust rather than hand it over.

Frequently Asked Questions

Can I be paid as successor trustee?

Usually yes, if the trust allows it or the compensation is reasonable. Whatever you take must appear in your report to beneficiaries under MCL 700.7814(3).

Do I have to go to court?

No, for most trusts. Michigan trusts are administered without court supervision unless someone asks the court to get involved.

Can I decline to serve?

Yes. If you don't want the job, don't start acting as trustee, and tell the beneficiaries. The trust usually names a backup.

How long does it take?

A simple trust with a house and a few accounts often wraps up in 6 to 12 months, partly because of tax filings and the contest window.

Set Up the Trust That Makes This Easy

A funded revocable trust is what lets your successor trustee skip probate. The CreateMIWill Trust Kit ($197) includes an attorney-drafted Michigan revocable living trust with a certificate of trust, plus step-by-step instruction and signing guides. The Complete Bundle ($349) adds a Michigan will, durable power of attorney, and patient advocate designation.

Sources: MCL 700.7814; MCL 700.7913; MCL 700.7605; MCL 700.7604; Michigan Treasury fiduciary guidance; IRS Form 1041.