The vast majority of cases filed in the probate court involve decedent estates, guardianships, and testamentary trusts. Each of those case types require the filing of fiduciary accounts by executors/administrators, guardians, and trustees. Judge Ralph “Ted” Winkler and I regularly see the importance of timely and accurate fiduciary account filings in our work on the probate court. Such accounts are public record and can be reviewed by beneficiaries, next of kin, and other interested persons at the courthouse or on the court’s website. It is the experience of court staff that filing fiduciary accounts poses a major source of problems for practitioners. During the first two quarters of this year, 744 overdue notices were issued by the Hamilton County Probate Court in decedent estate, guardianship and trust cases for accounts being overdue. Additionally, 449 citations were issued during that time frame due to the failure of having fiduciary accounts filed in a timely manner. The purpose of this article is to provide information on the citation process as well as to provide a list of common reasons why fiduciary accounts are rejected for filing. Overview of the Citation Process Numerous statutory filing deadlines are incorporated into the probate code. These deadlines include the requirement that fiduciary accounts be filed in decedent estates, guardianships, and certain trusts. In decedent’s estates, a fiduciary account is due six months after Letters of Authority are issued or 13 months thereafter if a Notice of Extension (Form 13.10) or Application to Extend Administration (Form 13.81) are filed.1 Guardian accounts are due one year after Letters of Appointment are issued to the Guardian and yearly thereafter.2 Trustee accounts are due every two years after Letters of Trustee are issued.3 Failure to meet the above deadlines will cause the case to be moved onto the citation track resulting in the issuance of Overdue Notices (Pink Cards) to the fiduciary and attorney. The fiduciary then has until the end of the month that the Overdue Notice is sent to either file the account or obtain an extension of time. Use Form 13.81 to request extensions in decedent estates and Form 245.xx to request extensions in guardianships and trusts. If nothing is filed in response to Overdue Notice, a citation will be issued at the beginning of the following month to the attorney and/or fiduciary to personally appear at a citation hearing. Citation hearings are conducted on Wednesday mornings at 9:30 a.m. in Courtroom B. Filing the account which is overdue will excuse the attorney or fiduciary from attending the citation hearing. If the account is still not filed and if the attorney or fiduciary also fail to attend the citation hearing, the court may issue a body attachment. This is an order to the Sheriff’s Department to personally serve the attorney or fiduciary with the citation which will contain a new continuation date. The filing of the account after a body attachment is issued is not sufficient to be excused from attending the body attachment citation hearing. The court must expressly excuse the attorney’s or fiduciary’s presence from that hearing. Common Reasons Accounts Are Rejected All fiduciary accounts which are presented for filing are reviewed by the court’s accounts department. Court staff will review the account and all supporting documentation. If the account is approved, it will be filed and set for hearing in approximately six weeks. If no objections are filed in the interim, the assigned Magistrate (or the Judge for final accounts) will review the account once more before the entry approving and settling the account is filed. If the account is found not to be acceptable, it will be rejected. The attorney or fiduciary (in pro se cases) will be contacted about what deficiencies exist in the proffered account and what is needed to be done to cure the defects. The following is a list of the common reasons that presented accounts may be rejected. Avoiding these common mistakes will assist practitioners in having their presented accounts approved. 1. Form 13.9 Certification of Service of Account to Heirs and Beneficiaries is not attached to a presented account. All accounts in decedent estates (both partial and final) must have this form filed with the account.4 Form 13.81 Application to Extend Administration is required with partial accounts in decedent estates. Since a final account is not being filed to close the case in this instance, it is necessary that the court provide a new deadline for the conclusion of the administration process. This new date is fact dependent and will vary from case to case. 2. Form 54.0 Trust Beneficiaries is not attached to trust accounts. The trustee must provide a list of the names and addresses of all current and residual beneficiaries of the trust estate. This is important information since many trust cases go on for many years and beneficiaries may move or pass away. Certain classes of beneficiaries may also expand as additional beneficiaries are born as well. 3. Attorney fees are included on the account as a disbursement without a corresponding entry approving the payment of such fees. All attorney fees must be approved by the Court before they are paid. Various methods exist for the approval of attorney fees and vary depending upon the type of case involved.5 4. Canceled checks, receipts, or vouchers are not presented with the account. All disbursements shown on the account must have supporting documentation showing the payee and amount disbursed. Thus, it is important that the bank account which is opened for the estate, guardianship or trust provide images of negotiated checks which are written by the fiduciary. This is why debit cards should not be used by fiduciaries.6 The account does not balance. The formula for an account is: Receipts minus Disbursements equals Assets Remaining. “Receipts” include the value of inventory assets not sold or the balance remaining from the previous account plus income and other items received during the accounting period. “Disbursements” include any and all withdrawals from the account including checks written and bank fees. If “Assets Remaining” are zero, the account is deemed to be a final account. However, if assets do remain, the account is deemed to be a partial account in decedent’s estates or a current account in guardianships and trusts. 5. Failure to attach a closing statement to the account. If real estate has been sold during the accounting period, a copy of the closing statement must be provided.7 Likewise, if a business interest is sold, a copy of the purchase agreement should be provided. 6. Lack of proof that a claim against a decedent has been released or rejected on final accounts. If creditors file claims against a decedent’s estate, the fiduciary must determine whether to allow or reject the claim. If rejected, a copy of the rejection letter sent to the creditor must be filed in the case. If the claim is allowed, a release of claim or proof that the claim has been paid in full (canceled check, paid invoice, or the like) must be filed before a final account can be approved. 7. The account lacks the original signatures of ALL fiduciaries. Accounts are one of the few types of documents which cannot be e-filed or fax filed with the court.8 An original account must be presented for filing with supporting documentation either in person or through the mail. Original signatures of all fiduciaries must be on the account. (Counterpart documents bearing an individual fiduciary’s signature are permissible).9 8. Form 2.4 Certificate of Notice of Probate of Will was not filed. In testate decedent’s estates, it is required that notice that the decedent’s will has been admitted to probate be given to the surviving spouse, next of kin and beneficiaries named in the will.10 This process can prove difficult if those individuals live overseas or in remote areas. However, a final account cannot be approved for filing until that notice has been given. Avoiding the above problems will assist counsel and fiduciaries in having their accounts successfully filed and avoid having the case placed on the citation docket. Finally, please note that appointments can be made in advance to meet with a staff member of the accounts department to review an account. Please contact the court’s information desk at (513) 946-3570 to schedule an appointment. Paul D. Rattermann has served as the Chief Magistrate of the Hamilton County Probate Court since 2003. He was engaged in private practice prior thereto.