By nature a trustee is a professional that is caring for the needs and desires of a person or persons. His duty is to fulfill these needs and desires as spelled out in the trust agreements. But looking over his shoulder is the Probate Code, Business and Professions Code, local property laws, the IRS, the Franchise Tax board and other rules and regulations. Fortunately, we are not alone in dealing with the “monkey on our backs.” These rule setters have classes, materials, and publish guidance as to their interpretation of the actions to be taken and the consequences. Our trustees are experienced enough to know when to ask questions and where to get answers to see that we comply with the needs of the person(s) and the law.