2011 ORS § 130.810¹
UTC 1003. Damages in absence of breach

(1) Except as provided by ORS 130.725 (UTC 816. Specific powers of trustee) (4) and (15) or 709.175 (Limitation on investment of trust funds) or other law of this state, a trustee is accountable to an affected beneficiary for any profit made by the trustee arising from the administration of the trust, without regard to whether the profit resulted from a breach of trust.

(2) Unless there is 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. [2005 c.348 §85]