Requirements for Fiduciary Accountings

(a) Scope. This rule governs fiduciary accountings by guardians and trustees. (b) Required Forms. Every accounting must use the Court’s form schedules, unless the Court approves an exception. (c) Required Attachments. Every accounting must attach for the period: (1) Completed schedules on the Court’s forms identifying: (A) the starting principal balance; (B) the date, source, and amount of any additions to principal; (C) the date, source, and amount of any income received; (D) any deductions from principal, explaining when and why made; (E) the date, source, amount, recipient, and purpose of every debit; and (F) the ending principal balance. (2) Unless the accounting is for a trust under will, documents comprising: (A) all monthly statements for each account; (B) support for all income received; (C) receipts, invoices, or other documentation supporting all expenditures made; and (D) an explanation for any cash withdrawal. (3) An affidavit or affirmation verifying that the accounting and schedules are accurate and the documents true copies. History. Amended Sept. 23, 2025, effective Sept. 30, 2025.