Skip to main content

SCPA 2306 · Article 23. Costs, Allowances and Commissions

Annual statements to be furnished to beneficiaries

Verbatim from the official edition

Text — Law content up to date as of September 18, 2026, as published by the New York State Senate (Open Legislation)

§ 2306. Annual statements to be furnished to beneficiaries

Any trustee, donee of a power during minority or donee of a power in trust who is not required to furnish annual statements under either 2308 or 2309 because he or she has not retained annual commissions shall nevertheless be required to furnish the annual statements referred to in those sections to any beneficiary receiving income or any person interested in the principal of the trust who shall request such statements, or in the case of a power during minority or of a power in trust, to the beneficiary of the power in trust, or to a person to whom a payment not exceeding $10,000 could be made under subdivision 1 of section 2220 of this chapter.

Source of truth

Edition
Law content up to date as of September 18, 2026, as published by the New York State Senate (Open Legislation)
Official file
https://legislation.nysenate.gov/pdf/laws/SCP2306
Text hash
sha256 79e6fae8201ae206e200d1861a8bf95fc7b26ec0a2b560d12d9477af0f498e60
Composed by
gen_ny_statutes.py 2026-11-10: the Senate's Open Legislation law tree (GET /api/3/laws/<ID>?full=true) read in document order; the Senate's PDF of the whole law (GET /pdf/laws/<ID>?full=true), read with PDFium, prints the same words in the same order

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.