FILING PROCEDURES – ACCOUNT OF FIDUCIARY

Note:  The Court is prohibited by law (Sec. 1211 of the Estates and Protected Individuals Code [EPIC]) from providing legal advice and completing forms.  This item provides general information concerning the preparation of an account form and may be useful as a guide.  If you have any questions, consider contacting an attorney for assistance.

Form Used:  PC 583 or PC 584, Account of Fiduciary

Applicable To:  Decedent Estates, Adult Conservatorships, and Minor Conservatorships

Filing Fee:  $20.00

1.    The completed form has to include the beginning and ending dates of your accounting period.  The accounting begins on the date you became a fiduciary, and ends a year later. 

Example: You become a fiduciary by filing the necessary paperwork on July 1.  Your accounting period would be from July 1 through June 30^th. 

2.     Things to keep in mind when filling out your accounting:

·     When completing the income and expenses columns, make sure you indicate where the money comes from (i.e. Interest from Credit Union Account #00000).

·      List all disbursements – i.e., any money or property used or paid out from the estate during the accounting period, including distributions to heirs, devisees and beneficiaries.  Include specific disbursements (i.e. medical, utilities, fees, etc.).  If there are attorney fees and/or fiduciary fees, attach a Statement of Services from the attorney and/or fiduciary. 

·      List and describe the current assets and their values.

·      Include any changes in the interested persons, their addresses, or their representatives that have occurred since the filing of the original petition. 

3.     If there is an attorney of record in your file, the attorney must also sign the account.

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