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If the trust requires that it be closed upon passing of your mother. The trustee has to make a final accounting of the trust, pay any taxes or bills due and then make a distribution to the beneficiaries in accordance with terms of the trust. If the beneficiaries agree, a new irrevocable trust can be formed for the beneficiaries with a new trustee put in place for the trust to continue. If you do not want to form a new trust, you cannot just withdraw and spend the money, you need to have the trustee wind up the trust as I said and provide each beneficiary a copy of the final accounting and make them sign a waiver of liability of the trustee and acceptance of the accounting before distribution is made to them.