The trustee is not required to account to the beneficiary, provide the terms of the trust to a beneficiary, or provide requested information to the beneficiary pursuant to Section 16061, in any of the following circumstances:
(a) In the case of a beneficiary of a revocable trust, as provided in Section 15800, for the period when the trust may be revoked.
(b) If the beneficiary and the trustee are the same person.
(Added by Stats. 2010, Ch. 621, Sec. 9. (SB 202) Effective January 1, 2011.)