The trustee is not required to account to the beneficiary, provide the terms of the trust to a beneficiary, or provide requested information to the beneficiary pursuant to Section 16061, in any of the following circumstances:
(a) In the case of a beneficiary of a revocable trust, as provided in Section 15800, for the period when the trust may be revoked.
(b) If the beneficiary and the trustee are the same person.