The Number of Trustees
When a Trust is included in a Will, clients will often wish for their surviving spouse to act as the sole Trustee. Whilst this is not an issue in most Trusts it can cause complications where the Trust includes land (such as a PPT).
A sole Trustee is unable to give a valid receipt any capital money arising from land. This means that a sole Trustee of land is unable to deal with any income from a property or sell the property (for example if they wished to downsize under the terms of a PPT).
The Trustee is able to appoint further Trustees themselves, however it should be noted that Testator does not get a say on who this Trustee is and it could indeed be someone who the Testator would not wish to act.
This restriction does not apply to Trust Corporations; they are able to act solely without any issues.
Where a Trust includes power to advance capital (such as a FLIT, Flexible IPDI or a Discretionary Trust), it is advisable to appoint either a Trust Corporation or multiple Trustees as a precaution to prevent a survivor potentially advancing large amounts of the Trust capital to themselves.