In a postdeath trust administration, beneficiaries are often most concerned with the distribution of assets. Who gets what and when? Trustees, and attorneys counseling trustees, must recognize the importance of when, or more importantly, when not to distribute trust property. The trustee’s proper timing of final distributions to beneficiaries can make all the difference in whether a trust administration concludes smoothly or becomes unnecessarily complicated. Generally, distributions should not be made until all debts and taxes have been paid and any remaining expenses of administration are reasonably accounted for with a reserve.