The trial court correctly surcharged defendant who was trustee of the decedent Pool’s trust and held his power of attorney for funds that defendant deposited in a bank account held jointly with Pool rather than in a trust account for the benefit of the trust beneficiaries.  By depositing the funds in the joint account, defendant essentially made himself the death beneficiary of the money rather than the trust’s beneficiaries.  Also, defendant was properly surcharged for amounts he took from the joint account during Pool’s lifetime but in excess of the $14,000/year permitted under his power of attorney.