Client passed away and all assets owned by her living trust.  Only beneficiary is son who is the trustee.   No need to have son named as a Personal Representative since no assets were subject to Probate. Client did have a will.  Can file form 56 and provide trust certificate but have to answer no PR on 1310 but can apply to have PR (son) named.  Will the refund be issued to the estate and then have to be probated?