RSA 564-B:8-813 Duty to Inform and Report.

(a) Except while a trust is revocable and a settlor has capacity to revoke the trust, a trustee of a revocable trust shall provide a trustee's report comparable to that described in subsection (d) to the distributees or permissible distributees of trust income or principal.
(b) A trustee shall keep the qualified beneficiaries of an irrevocable trust who have attained 21 years of age and those having the rights of a qualified beneficiary reasonably informed about the administration of the trust and of the material facts necessary for them to protect their interests. A trustee shall be presumed to have fulfilled this duty if the trustee provides the information described in paragraphs (c) and (d). Unless unreasonable under the circumstances, a trustee of an irrevocable trust sha