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Complete Guide to Trustee Responsibilities and Potential Liability
Navigating the responsibilities of a trustee in Castaic requires a clear grasp of legal duties under California law and careful attention to the terms of the trust instrument. Trustees must manage assets prudently, follow the distribution instructions set by the settlor, and communicate openly with beneficiaries. This introduction outlines the roles trustees typically assume, the standard of conduct expected, and common pitfalls that can lead to disputes or personal liability. Understanding these basics helps trustees act with greater confidence while protecting the interests of beneficiaries and preserving the trust’s intent throughout administration.
Whether you are considering accepting a trusteeship or are currently serving, knowing what is required will reduce the likelihood of mistakes and legal challenges. Trustees in Castaic must keep accurate records, meet tax obligations, avoid conflicts of interest, and apply the trust terms consistently. This guide provides practical insight into daily duties, communication expectations, and steps to take when disputes or unclear provisions arise. Learning these responsibilities up front helps trustees perform their role responsibly and supports smoother administration of the trust for all parties involved.
Why Understanding Trustee Duties Makes a Difference in Castaic
Knowing trustee duties and potential liabilities offers meaningful benefits to both trustees and beneficiaries in Castaic. For trustees, clarity about legal obligations reduces the risk of unintentional breaches, personal exposure, and costly litigation. For beneficiaries, it increases confidence that assets will be managed and distributed according to the settlor’s intent. This knowledge promotes transparent administration, helps prevent misunderstandings, and supports the resolution of disputes before they escalate. A proactive approach to duties also ensures accurate tax reporting and recordkeeping, which protects the trust’s value and preserves family relationships over the administration period.
About LA Estate Plans and Our Approach to Trustee Matters
LA Estate Plans focuses on wills, trusts, and probate matters serving clients across Los Angeles County, including Castaic. Our team guides trustees through trust administration, helping them interpret trust provisions, meet fiduciary responsibilities, and address conflicts that may arise. We emphasize clear communication, practical advice on recordkeeping and distributions, and support during tax and reporting obligations. Our approach centers on preventing mistakes that can lead to personal liability while helping trustees carry out the settlor’s wishes consistently and transparently for the benefit of beneficiaries and the integrity of the trust.
Understanding Trustee Duties Under California Law
Trustee duties encompass a set of legal obligations imposed by the trust instrument and California fiduciary law. These duties include acting with care and honesty, avoiding conflicts of interest, investing and managing trust property prudently, and maintaining impartiality among beneficiaries. Trustees must also provide required accountings and notice to beneficiaries, preserve trust assets, and ensure tax and reporting obligations are met. A clear awareness of these responsibilities helps trustees follow the trust terms while meeting statutory standards that protect beneficiary interests and minimize the risk of claims against the trustee.
Beyond statutory duties, trustees must interpret the trust document accurately, follow any special instructions, and balance competing interests when beneficiaries have differing priorities. Good practice includes detailed recordkeeping, timely communications, and seeking guidance when provisions are ambiguous. Trustees should also review investment strategies and tax implications to avoid unintended consequences. Thoughtful administration supports efficient trust closure and distribution while reducing the likelihood of disputes that could require court intervention or lead to personal liability for the trustee.
Defining Trustee Duties and Potential Liabilities
A trustee is the person or entity charged with managing trust property for the benefit of named beneficiaries according to the trust document. Duties include loyalty, care, impartiality, and disclosure. Liability can arise if a trustee breaches these duties through mismanagement, self-dealing, failure to follow trust terms, or neglect of recordkeeping and tax obligations. When beneficiaries suffer loss due to a breach, California law permits remedies that may include financial restitution or removal of the trustee. Understanding these definitions helps trustees anticipate responsibilities and take steps to fulfill their role responsibly.
Key Elements and Processes in Trust Administration
Trust administration involves several recurring tasks: identifying and securing trust assets, assessing liabilities, maintaining accurate records of transactions, preparing accountings, making distributions according to the trust, and handling tax filings. Trustees must also communicate material developments to beneficiaries and address claims or disputes that may arise. Proper processes include inventorying assets, valuing property when required, documenting decisions, and following any notice or accounting schedules set by the trust or by law. Consistent processes reduce uncertainty and support defensible administration in case of later scrutiny.
Glossary of Important Trustee Terms for Castaic Trustees
Familiarity with common trust administration terms helps trustees carry out duties effectively. This glossary defines terms like fiduciary duty, trust document, beneficiary, breach of trust, accounting, and trustee removal so trustees and beneficiaries can communicate clearly and make informed decisions. Understanding these concepts supports compliance with California law and helps prevent missteps that can lead to disputes or liability. Clear definitions also assist trustees in following required procedures and explaining actions to beneficiaries in plain language.
Fiduciary Duty
Fiduciary duty describes the responsibility to act for the benefit of beneficiaries with loyalty, care, and honesty. For trustees, this duty requires avoiding conflicts that benefit the trustee at the expense of beneficiaries and managing assets prudently. Trustees must place beneficiary interests ahead of their own and follow the trust’s terms. Failure to meet fiduciary obligations can expose a trustee to legal claims and possible financial consequences. Clear documentation and transparent decision-making help demonstrate compliance with fiduciary responsibilities.
Trust Document
The trust document is the written instrument that creates the trust and sets forth the powers, duties, and limitations of the trustee. It outlines how trust assets are to be managed, invested, and distributed, and may contain special instructions or conditions. Trustees rely on this document as their primary guide; when language is ambiguous or silent on an issue, trustees must interpret provisions in a manner consistent with the settlor’s intent and applicable law. Careful reading and, when necessary, legal interpretation ensure that trustees act within the authority granted by the trust.
Beneficiary
A beneficiary is an individual or entity entitled to receive benefits or trust property according to the trust document. Beneficiaries may have rights to information about the trust, including accountings and notices of trust administration events. Trustees must consider beneficiary interests when making decisions and must act impartially if there are multiple beneficiaries with differing needs. Maintaining respectful and timely communication with beneficiaries helps manage expectations and reduces the potential for disputes during administration.
Breach of Trust
A breach of trust occurs when a trustee fails to fulfill duties set by the trust or required by law, resulting in harm to the trust or beneficiaries. Examples include misappropriating assets, self-dealing, negligent investment decisions, or failure to provide required accountings. Remedies for breach can include monetary reimbursement to the trust, removal of the trustee, and other court-ordered relief. Preventive measures such as careful recordkeeping, adherence to trust terms, and timely communication reduce the likelihood of breaches and related legal exposure.
Comparing Limited and Comprehensive Legal Support for Trustees
Trustees in Castaic can choose between limited legal consultations for specific questions and comprehensive legal services that cover all aspects of trust administration. Limited help may be appropriate for straightforward matters like document review or single issues, while comprehensive support can include continuous guidance, dispute resolution, and representation in court if needed. Choosing the right approach depends on the trust’s complexity, the asset types involved, beneficiary relationships, and potential tax or litigation risks. Evaluating these factors helps trustees decide how much ongoing legal involvement is appropriate.
When Limited Legal Assistance Is an Appropriate Choice:
Simple Trust Structures with Clear Terms
Limited legal guidance can suit trusts that have straightforward terms, limited assets, and cooperative beneficiaries. In these situations, trustees may only need occasional document reviews, advice on specific distribution decisions, or assistance preparing routine accountings. Periodic consultations can help trustees confirm their interpretations of the trust document and avoid common errors. When administration remains routine and disputes are unlikely, targeted legal input can be a cost-effective way to manage responsibilities while maintaining compliance with California law.
When Beneficiaries Are in Agreement
If beneficiaries are cooperative and the trust’s terms are clear, trustees may rely on limited legal advice for occasional questions or to validate decisions. Agreement among beneficiaries reduces the need for contested proceedings and simplifies distributions and accountings. Trustees should still keep thorough records and verify compliance with tax and reporting requirements, but when disputes are unlikely, targeted consultations help ensure key actions are handled correctly without the cost of full-service representation.
When Comprehensive Legal Support Becomes Necessary:
Complex Trust Provisions and Asset Portfolios
Trusts with complicated provisions, multiple classes of beneficiaries, or significant and varied assets often require ongoing legal guidance. Complex investment strategies, closely held business interests, or conditions for distributions may raise legal and practical questions that trustees must resolve carefully. Comprehensive legal help assists with interpreting provisions, developing administration plans, and coordinating tax reporting. This support helps trustees avoid missteps that could lead to liability or diminish trust value for beneficiaries.
Disputes, Challenges, or Potential Litigation
When beneficiaries disagree, when allegations of mismanagement arise, or when third-party claims threaten trust assets, trustees benefit from a full legal strategy. Comprehensive services include representation in court, formal mediation, defense against breach claims, and strategic planning to minimize exposure. Legal counsel can also help structure settlements, prepare defenses, and guide trustees through removal proceedings or accountings ordered by the court, ensuring the trustee’s actions are documented and justified under California law.
Benefits of a Comprehensive Legal Approach for Trustees
A full legal approach offers trustees a proactive framework to manage obligations, reduce risk, and address complex issues promptly. Regular legal oversight helps identify potential breaches before they occur, supports accurate tax filings, and ensures distributions follow the settlor’s intent. This continuity of support fosters consistency in decision-making and preserves trust assets for the beneficiaries. Trustees who adopt a comprehensive approach often find administration smoother and are better prepared if disputes or legal challenges develop during the trust’s lifespan.
Comprehensive services also provide practical tools for documentation, dispute prevention, and responsive action when problems arise. Trustees gain access to guidance on negotiation, mediation, and litigation avoidance, which can limit expenses and family conflict. For trusts with significant assets or complex terms, full-service legal involvement helps trustees meet fiduciary duties confidently and ensures that the administration process aligns with California law and the settlor’s wishes, reducing uncertainty for beneficiaries and trustees alike.
Risk Mitigation and Liability Protection
Comprehensive legal support focuses on identifying legal risks early and recommending measures to mitigate exposure. This includes reviewing investment decisions, documenting distributions, and advising on potential conflicts of interest. Clear procedures and legal oversight decrease the chance of actions that could be challenged as breaches of duty. By taking preventive steps and maintaining detailed records, trustees can demonstrate they acted reasonably and in accordance with the trust and applicable law, which can be a key defense if claims arise.
Confidence and Clarity in Decision-Making
With comprehensive guidance, trustees gain clearer direction for complex decisions such as investments, distributions, and tax reporting. This support reduces uncertainty and helps trustees explain their actions to beneficiaries in plain language. When decisions are documented and supported by legal reasoning, trustees can manage expectations and reduce friction among beneficiaries. The resulting clarity fosters smoother administration and helps protect the trustee from allegations of mismanagement or inappropriate conduct.
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Practical Tips for Trustees in Castaic
Maintain Thorough Records
Consistent and detailed recordkeeping is one of the best defenses against later disputes or claims. Trustees should preserve documentation of asset valuations, receipts, disbursements, investment decisions, and communications with beneficiaries. Accurate records support required accountings and tax filings, and they provide evidence to justify decisions if questions arise. Establishing a simple, organized system for files—whether digital or physical—reduces mistakes and saves time during administration and when preparing final distributions.
Communicate Frequently and Transparently
Follow the Trust Document Closely
The trust document is the trustee’s roadmap. Trustees should carefully review and adhere to its terms before making decisions about investments, distributions, or discretionary actions. When language is ambiguous, trustees should proceed cautiously and consider seeking clarification or guidance. Acting in accordance with the trust document reduces the risk of challenges and helps ensure the settlor’s intent is carried out faithfully. Clear documentation of reasoning also supports trust administration if questions later arise.
Why Trustees Should Consider Legal Guidance
Trustees may benefit from legal guidance to reduce the likelihood of breaches and to handle complicated issues such as taxation, investment decisions, or contested distributions. Legal support can provide clarity on statutory duties, help interpret complex trust provisions, and offer strategies to manage beneficiary disagreements. For trustees who want to limit personal exposure and ensure consistent administration, periodic or ongoing legal assistance gives practical direction and helps maintain accurate records and required accountings under California law.
Even in seemingly straightforward matters, legal input can prevent misunderstandings that lead to disputes. Attorneys can advise on best practices for communications, documentation, and tax filings, and can represent trustees when conflicts escalate. For trustees handling larger estates, multiple beneficiaries, or unique assets, professional guidance helps implement policies that protect trust assets and support equitable distributions. Planning ahead with appropriate advice can save time, expense, and emotional strain for trustees and beneficiaries alike.
Common Situations That Call for Trustee Legal Support
Trustees often need legal assistance when trust provisions are ambiguous, when beneficiaries disagree, when complex assets require specialized handling, or when tax liabilities become uncertain. Other common triggers include allegations of mismanagement, potential conflicts of interest, and requests for removal or accounting. In these situations, timely legal counsel helps trustees evaluate options, document actions, and take steps to protect trust assets and comply with legal obligations, reducing the chance of costly litigation and preserving family relationships where possible.
Interpreting Ambiguous Trust Language
Ambiguous provisions in a trust document can leave trustees uncertain about how to proceed, increasing the risk of disputes or errors. Legal advice helps clarify reasonable interpretations based on the settlor’s likely intent and applicable California law. Counsel can suggest conservative approaches that protect beneficiary interests while seeking court guidance if necessary. Taking careful steps early reduces the chance of contested proceedings and ensures that trustee actions are defensible and aligned with the trust’s purpose.
Managing Beneficiary Disputes
Disagreements among beneficiaries can stall administration and expose trustees to difficult choices. Legal counsel offers strategies for mediation, negotiation, and, if required, court resolution. Trustees benefit from advice on how to document communications, propose compromise solutions, and implement distributions in ways that reflect the trust’s terms and legal obligations. Proper handling of disputes reduces the likelihood of protracted litigation and supports a fair outcome for all parties.
Handling Complex or Illiquid Assets
Trusts that include business interests, real estate, or other illiquid assets present valuation and management challenges. Legal guidance assists trustees in arranging appraisals, structuring sales or buyouts, and coordinating tax and reporting obligations tied to those assets. Advisors can recommend processes to preserve value and document decisions for beneficiaries and courts. Thoughtful planning for illiquid assets reduces delays in distribution and lowers the risk of disputes over valuation or management decisions.
We Are Here to Support Trustees in Castaic
Why Trustees Choose LA Estate Plans for Trust Matters
Trustees select LA Estate Plans for focused attention on wills, trusts, and probate issues in Los Angeles County, including Castaic. Our approach emphasizes clear communication and actionable guidance so trustees can meet their obligations responsibly. We assist with trust interpretation, recordkeeping practices, accountings, and coordinating tax filings, helping trustees avoid common errors that lead to liability. Our goal is to provide trustees with practical tools and legal perspective to manage trust affairs effectively and transparently.
We work to tailor recommendations to each trust’s specific provisions and the needs of beneficiaries. When disputes occur or when more complex asset management is required, we provide representation and dispute resolution strategies designed to achieve fair results. Trustees benefit from advice on mitigating conflicts, documenting decisions, and following procedures that align with the settlor’s intent and state law. This measured support helps trustees fulfill duties while minimizing the risk of later claims.
Our client-centered approach includes clear explanations of trustee duties, step-by-step planning for administration, and support through the final distribution and trust closure. Trustees receive assistance preparing accountings, handling tax matters, and communicating with beneficiaries in a way that builds trust and reduces misunderstandings. With local knowledge of Los Angeles County practice and attention to California fiduciary rules, we help trustees carry out their responsibilities with care and clarity.
Contact LA Estate Plans to Discuss Trustee Duties in Castaic
How We Handle Trustee Matters at LA Estate Plans
Our process begins with understanding the trust and the trustee’s role, then creating a practical plan for administration. We conduct a thorough review of trust documents, identify immediate obligations such as asset protection and notice requirements, and outline necessary tax and reporting steps. Throughout the engagement we provide guidance on investments, recordkeeping, communications with beneficiaries, and dispute resolution. This structured approach helps trustees meet duties while preserving the value of trust assets and minimizing the risk of later disputes.
Step One: Initial Consultation and Case Assessment
The initial meeting focuses on gathering key information about the trust, assets, beneficiaries, and any pressing concerns. We listen to the trustee’s questions, review the trust document, and identify immediate tasks such as securing assets or providing required notices. This assessment produces a clear plan for next steps and identifies whether limited advice or ongoing legal support is the more appropriate path for efficient administration and risk management under California law.
Gathering Trust Documents and Asset Information
Collecting all relevant documents, bank statements, deeds, and account records is essential to begin administration. We assist trustees in creating an inventory of trust assets, identifying title issues, and determining any debts or liabilities. Proper documentation at the outset supports accurate valuations and prepares trustees for required accountings and tax filings. A comprehensive inventory also reduces the chance of overlooked assets or unanticipated obligations that can complicate administration.
Identifying Immediate Duties and Notices
Certain duties are time-sensitive, such as providing notice to beneficiaries, securing assets, and preserving records to prevent loss or decline. We help trustees understand notice requirements, evaluate whether immediate distributions are necessary, and prioritize actions that safeguard trust property. Timely attention to these responsibilities reduces legal risks and supports orderly administration while beneficiaries remain informed of progress.
Step Two: Ongoing Administration and Recordkeeping
After initial steps, trustees must manage day-to-day administration including investments, bill payments, tax reporting, and communications. We advise on prudent investment practices consistent with trust terms and California standards, recommend recordkeeping systems, and assist in preparing periodic accountings. Regular review of financial activity and transparent reporting to beneficiaries helps prevent misunderstandings and provides documentation should questions or disputes arise during the administration process.
Managing Investments and Cashflow
Trustees must ensure assets are invested and managed prudently in line with the trust’s objectives and any stated investment standards. We offer guidance on balancing income needs, preserving principal, and documenting the rationale for investment decisions. Monitoring cashflow to meet expenses, taxes, and distributions helps trustees avoid liquidity problems and ensures obligations are met without unnecessary sales of assets that could harm beneficiary interests.
Preparing Accountings and Tax Filings
Accurate accountings and timely tax filings are central to trustee duties. We assist trustees in compiling required financial records, preparing account statements for beneficiaries, and coordinating with tax professionals to meet state and federal obligations. Properly prepared accountings demonstrate transparency and support compliance, reducing the likelihood of disputes and providing a clear record of how trust assets were managed and distributed.
Step Three: Final Distributions and Closing the Trust
As administration nears completion, trustees must ensure distributions occur according to the trust’s terms and that final accountings and tax returns are filed. We guide trustees through valuation, coordinated transfers, and documentation needed to close accounts and satisfy remaining obligations. Finalizing distributions carefully and documenting the process helps avoid later claims and confirms that the trustee fulfilled duties during the entire administration period.
Executing Distributions and Transfer of Assets
Executing final distributions requires attention to detail, including confirming beneficiary identities, obtaining necessary releases, and ensuring asset transfers are legally effective. Trustees should document each distribution and retain records to show compliance with the trust’s directives. Coordinating with banks, title companies, and other institutions helps ensure transfers are processed correctly and that the trust can be closed without lingering liabilities.
Closing Accounts and Completing Final Reports
Closing out the trust involves finalizing accountings, filing any remaining tax returns, and preparing documentation to show that the trustee has completed duties. Trustees should archive records and provide beneficiaries with final statements where required. Proper completion of these steps protects the trustee from future claims and provides beneficiaries with a clear record of how the trust was administered and settled in accordance with the trust terms and applicable law.
The Proof is in Our Performance
Frequently Asked Questions About Trustee Duties and Liabilities in Castaic
What are the primary duties of a trustee in California?
Trustees owe duties of loyalty, prudence, impartiality, and full disclosure to beneficiaries. These responsibilities require managing trust assets according to the trust document and applicable California law, avoiding conflicts of interest, and acting in a manner that advances the interests of the beneficiaries. Trustees must also preserve trust property, make required accountings, and follow any special distribution instructions set by the settlor. In practice this means keeping accurate records, providing timely notices when required, and making informed decisions about investments and distributions. Trustees should balance income and principal needs when multiple beneficiaries are involved and document the reasoning behind major decisions to show compliance with their obligations.
Can a trustee be held personally liable for mistakes?
Yes, trustees can be held personally responsible if they breach their duties through negligence, self-dealing, failure to follow trust terms, or poor recordkeeping that causes loss to beneficiaries. California law allows beneficiaries to seek remedies such as restitution to the trust, removal of the trustee, and other court-ordered relief when a breach has caused harm. To reduce exposure, trustees should act prudently, keep detailed records, avoid conflicts of interest, and seek clarification or advice when trust provisions are unclear. Demonstrating careful documentation and transparent decision-making can be a strong defense against allegations of mismanagement or improper conduct.
How should a trustee communicate with beneficiaries?
Effective communication means providing beneficiaries with meaningful information about trust administration, including required notices, accountings, and updates about distributions or significant decisions. Trustees should respond promptly to reasonable beneficiary inquiries and explain actions in clear, nontechnical language. Regular updates reduce uncertainty and help maintain cooperative relationships among parties. Documentation of communications is also important. Keep records of notices, emails, and meetings to show what was disclosed and when. This record both supports transparency and provides evidence that the trustee acted in good faith when decisions are questioned later.
What constitutes a breach of trust?
A breach of trust occurs when a trustee fails to meet duties imposed by the trust document or by law, resulting in harm to the trust or beneficiaries. Examples include misappropriation of trust funds, negligent investment decisions, engaging in transactions that benefit the trustee personally, or failing to provide required accountings. When a breach occurs, beneficiaries may seek court remedies to obtain compensation or remove the trustee. Preventive practices such as careful recordkeeping, strict adherence to the trust’s terms, and avoiding conflicts of interest help minimize the chance of a breach. If a trustee suspects a potential breach, seeking timely guidance and documenting corrective steps can help address the issue before it escalates into litigation.
When is legal counsel recommended for a trustee?
Legal counsel is advisable when trusts involve complex provisions, significant or unusual assets, potential disputes among beneficiaries, or questions about tax obligations. Counsel helps interpret ambiguous language, advises on prudent investment and distribution actions, and offers representation if controversies arise. Seeking guidance early can prevent mistakes that lead to costly court proceedings. Even in straightforward administrations, periodic advice for accountings and tax matters can be beneficial. Trustees who want to limit personal exposure or who face decisions that could be contested should consider at least a consultative relationship with legal counsel during the administration process.
What records must a trustee keep?
Trustees should maintain comprehensive records of all trust-related transactions, including inventories of assets, account statements, receipts for expenses, records of distributions, and any communications with beneficiaries. Detailed documentation supports required accountings and is essential if beneficiaries later contest decisions or request information. Organized records also facilitate tax filings and final trust closure. Good recordkeeping includes preserving valuations, appraisals, and documentation of how investment and distribution decisions were made. A consistent filing system—digital or paper—reduces the chance of overlooked obligations and demonstrates that the trustee acted with care and transparency.
How are trust assets valued and distributed?
Valuing trust assets typically requires current market appraisals for real estate, valuations for closely held business interests, and account statements for financial assets. Trustees should obtain professional appraisals when necessary and record the methods and sources used for valuations. Accurate valuation is essential for fair distributions and tax reporting. Distribution requires following the trust’s instructions regarding timing, form, and conditions. Trustees should verify beneficiary identities and obtain any required releases. Documenting each transfer and coordinating with financial institutions or title companies ensures transfers are effective and reduces the risk of later disputes over the distribution process.
What steps should a trustee take if beneficiaries disagree?
When beneficiaries disagree, trustees should first attempt to address concerns through clear communication and explanation of the trust’s terms and the rationale behind decisions. Trustees may propose mediation or settlement discussions to resolve conflicts without court intervention. Keeping thorough documentation of decisions and communications can facilitate resolution and demonstrate good faith actions. If disputes persist, trustees should consult legal counsel to evaluate options, protect trust assets, and ensure continued compliance with fiduciary duties. Counsel can assist with negotiations, mediation, or representation in court if necessary, and can recommend interim actions to safeguard the trust while disputes are resolved.
How do tax obligations factor into trust administration?
Tax obligations are an important facet of trust administration and include filing federal and state returns, reporting income generated by trust assets, and addressing potential estate or gift tax issues. Trustees must keep records to support deductions, income allocations, and distributions and may need to coordinate with tax professionals to ensure accurate filings and avoid penalties. Proper tax planning and timely filings reduce exposure to liability and minimize tax-related disputes with beneficiaries. Trustees should document tax-related decisions and consult professionals when complex tax issues arise to ensure the trust meets reporting obligations and to preserve tax benefits where applicable.
How can a trustee limit the risk of litigation?
To limit the risk of litigation, trustees should act with transparency, maintain detailed records, follow the trust document, and avoid actions that create conflicts of interest. Communicating proactively with beneficiaries about plans and decisions can reduce misunderstandings that lead to disputes. Trustees should also secure professional valuations and document the factual and legal basis for major decisions. When uncertainty exists, consult legal counsel for guidance and consider mediation when disagreements arise. Taking preventive steps such as obtaining written beneficiary agreements for distributions and documenting independent advice can provide strong evidence of reasoned decision-making if litigation later occurs.