SUPPLEMENTAL CHECKLIST
ACCOUNTS

FULL ADMINISTRATION

A final and Distributive Account is due 6 months from date of appointment. See Rules of Superintendence Rule 77 and Fairfield County Local Rules 77.1 – 77.4 for specific information regarding Citations for late filings.

No partial accounts may be filed at 6 months, and no Waivers of Partial Account may be filed at 6 months. Either a final account must be filed, or if the estate qualifies for an extended administration (see Fairfield County Local Rule 64.2 to determine if the estate qualifies), then you may file:

• Application and Entry to Extend Administration (Form 13.8).
  • If extension of administration is granted, the final account would then be due 13 months after the date appointment.

OR

• Notice to Extend Administration (Form 13.10)
  • Has to meet one of the qualifications on the notice.
  • If this is applicable, then the final account would be due 13 months after the date appointment.

Even after an extended administration has been granted, the court will not accept a Waiver of Partial Account (Form 13.4) as a first account. An actual accounting must always be filed as a first and partial account.

IF THE ACCOUNT IS A FINAL AND DISTRIBUTIVE ACCOUNT:

• Fiduciary’s Account (Form 13.0)
  • If real estate sold: a Settlement Statement (HUD) must accompany account
• Receipts and Disbursements (Form 13.1)
• Certificate of Service of Account to Heirs or Beneficiaries (Form 13.9) If applicable
  • We require proof that all heirs or beneficiaries have either received notice of the hearing [proof by green card return] or have waived notice of the hearing (Form 13.7).

OR

• If fiduciary has all heirs and beneficiaries sign a waiver of hearing and consent to account (FC Form 13.7-A) – then no Certificate of Service is necessary.
• Entry Approving and Settling Account (Form 13.3)

Attorney Fees: If the account is a Final and Distributive Account and is filed no later than 13 months (when administration was extended) or no later than 6 months if estate was not extended, and the fiduciary and the required beneficiaries have signed consents to attorney fees (FC Forms 71.2-D and 71.2-E), then no attorney fee computation is required. If the final and distributive account is filed after the 13 months (or 6 months if administration not extended) then see below for Attorney Fee Computations. (See Local Rule 71)

IF THE ACCOUNT IS A FIRST AND PARTIAL ACCOUNT:

A Partial Account may not be filed unless the estate has been previously approved for extended administration.
Note: No Waivers of Partial Account are allowed on a first and partial account. You must file an actual account.

• Fiduciary’s Account (Form 13.0)
  • If real estate sold: a Settlement Statement (HUD) must accompany account
• Receipts and Disbursements (Form 13.1)
• Assets Remaining in Fiduciary’s Hands (Form 13.2)
• Certificate of Service of Account to Heirs or Beneficiaries (Form 13.9) If applicable
  • We require proof that all heirs or beneficiaries have either received notice of the hearing [proof by green card return] or have waived notice of the hearing (Form 13.7).

OR

• If fiduciary has all heirs and beneficiaries sign a waiver of hearing and consent to account (FC Form 13.7-A) – then no Certificate of Service is necessary.
• Entry Approving and Settling Account (Form 13.3)
• Status Report (FC Form 64.2-B)

ON ANY SUBSEQUENT PARTIAL ACCOUNTS (NOT THE FIRST AND PARTIAL):

You may file either the above paperwork (see previous checklist for first and partial accounts) OR:

• Waiver of Partial Account (Form 13.4)
  • Signed by all of the beneficiaries listed on page 2 of the Form 1.0 if there is a Will in the estate, or page 1 of the Form 1.0 if there is no Will in the estate.
• Status Report (FC Form 64.2-B)

CERTIFICATE OF TERMINATION

This may be filed in lieu of a Final Account. This only applies if the fiduciary is also the sole beneficiary to the estate. If there are co-fiduciaries, they may file this if they are the sole beneficiaries to the estate.

• Certificate of Termination (Form 13.6)

ATTORNEY FEES

See Fairfield County Local Rule 71.2 for detailed requirements on Attorney Fees in Estates

FIDUCIARY FEES

• Statutory Fee Comp (FC FORM 72.1-C)

If additional fiduciary fees are requested:

• Application (FC FORM 72.1-A)
• Entry (FC FORM 72.1-B)
• Itemized statement of services performed by the fiduciary
• Narrative in Support of additional fees
• Consents of Heirs or Beneficiaries (FC FORM 72.1-D)

EXTENSIONS

The Court will consider granting extensions on the above filings, when the extensions are filed pursuant to Fairfield County Local Rule 56.1.

• All applications for extension must be filed at least five Court Days before the actual due date. The Court will not consider or grant an application for extension that is filed after the due date, unless you can present to the Court clear evidence of exceptional circumstances that prevented filing before the due date.
• All applications must contain a clear and concise statement establishing reasonable cause for why additional time is needed. When applying for additional time, beyond an initial extension, the application must provide a clear and concise statement establishing exceptional circumstances for why additional time is needed.
• Generally the maximum extension time the Court permits on an initial application is 60 calendar days. The maximum extension time the Court permits on a second extension is 30 calendar days. The Court may make exceptions to these time limitations only upon truly unusual and complex situations.
• All requests for extensions must be on the appropriate Fairfield County Forms.

• Application for Extension of Time to File (FC Form 56.1-A)
• Entry Regarding Extension of Time to File (FC Form 56.1-B)
  • The Court will complete the blank information in the body of the entry to reflect its decision on the application.

7/10/17