Trust accounting. The books a fiduciary can stand behind.
Trust accounting is not portfolio accounting with different labels: principal and income are separate books, the governing instrument is law inside the account, and every entry may one day be read by a court. A8 Core™ models trusts that way from the schema up.
Trust structures & parties
The account model carries the full cast, with authority attached to each role.
Trust structures
Revocable and irrevocable trusts, with the structure recorded, not implied.
Grantors & trustees
Grantors, individual and corporate trustees, and successor provisions.
Protectors & advisers
Trust protectors, investment advisers, and directing parties with scoped authority.
Committees
Distribution and investment committees with membership and quorum rules.
Beneficiaries
Current, remainder, and contingent interests — see beneficiaries & interested parties.
The governing instrument, operationalized
The instrument’s rules become account rules.
Governing-instrument rules
Distribution standards, powers, and restrictions captured against the instrument.
Trustee authority
Actions checked against recorded authority before they execute.
Instrument fingerprinting
Structured extraction with human control — see trust document intelligence.
The fiduciary books
What a trust examiner or court expects to see.
Principal & income
Separate books with classification rules — see principal & income.
Trust fees
Fee schedules computed against the right base, with principal/income sourcing.
Court accountings
Accounting-format reporting for the periods and parties a proceeding requires.
Trust statements
Beneficiary- and trustee-facing statements with fiduciary detail.
Annual & Reg 9 reviews
Review workflows with findings and evidence — see fiduciary administration.
Build on the account operating system.
See how this module fits your institution’s account, custody, and operations model.