New Jersey Statutes Appendix - Former Title 3A Administration of Estates Decedents and Others 3A § 10-2.4

A fiduciary acting as trustee under a will or acting as a guardian, within 60 days after the end of each tax year of the trust or guardianship, shall furnish to each beneficiary currently receiving income, and to any other beneficiary interested in the income and to any person interested in the principal of the trust who shall make a demand therefor, a statement showing any corpus commissions taken during the tax year and the basis upon which those commissions were computed, including the inventory value and value as of the date the commissions were computed.