In re Trust Established, 2022 Pa. Super. LEXIS 227 (May 23, 2022) (Murray, J.) A trustee cannot withhold from any beneficiary documents regarding the management of the trust, including opinions of counsel procured by the trustee to guide the trustee in the administration of the trust, because trust law imposes a duty to make these documents available to the beneficiaries. Consistent with the legal authority, a trustee is privileged from disclosing to beneficiaries or co-trustees’ opinions obtained from, and other communications with, counsel retained for the trustees’ personal protection in the course, or in anticipation, of litigation. See McAleer I, 194 A.3d at 597. The balancing of interests affords the greatest protection to beneficiaries, trustees and counsel. In so holding, we acknowledge the requested documents in this case pertain to the accounting period from March 22, 1994, through December 31, 2019. Our review discloses no litigation pending against trustees during the accounting period.