Rule 31. Accountings and Reports

(a) A fiduciary accounting or report must contain sufficient information to put interested persons on notice as to all significant transactions affecting administration during the accounting period.

(b) An accounting or report prepared by a personal representative, conservator, guardian, trustee, or other fiduciary must show with reasonable detail:

(1) The receipts and disbursements for the period covered by the accounting or report;

(2) The assets remaining at the end of the period; and

(3) All other transactions affecting administration during the accounting or report period.

(c) Accountings and reports that substantially conform to JDF 942 for decedents' estates, JDF 885 for conservatorships, JDF 834 for minor guardianships, and JDF 850 for adult guardianships will be considered acceptable as to both content and format for purposes of this rule. All other fiduciary accountings and reports must comply with the requirements of subsection (b).

(d) The court may require the fiduciary to produce supporting evidence for any and all transactions.

Committee Notes

Source: Entire chapter amended and adopted June 28, 2018, effective September 1,