Section 5810.03 - Trustee not accountable or liable for profit or loss absent breach(A) Absent a breach of trust, a trustee is not accountable to a beneficiary for any profit made by the trustee arising from the administration of the trust.(B) Absent a breach of trust, a trustee is not liable to a beneficiary for a loss or depreciation in the value of trust property or for not having made a profit.Effective Date: 1/1/2007 .