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Perceptions of Corporate Trustees

October 3, 2011

While trusts are established for a variety of reasons and take many different forms, the careful consideration of
who should serve as the trustee remains a priority for the grantor of a trust and their advisor. The question of
whether or not to engage a corporate trustee or an individual trustee is at the forefront of the various
considerations in the creation and ongoing operations of this vehicle. With the intent of taking a pulse on the
current attitudes toward corporate trustees among the legal and financial advisor communities, First Western
conducted a survey of various Colorado-based Attorneys and Certified Public Accountants.

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