- Analyze provisions of governing document to ensure guidelines are being met.
- Record, summarize and classify receipts and disbursements for tax and accounting purposes in the format required by the governing jurisdiction.
- Prepare the summary and necessary schedules within the accounting.
- Allocate assets and transactions among beneficiaries and prepare distribution schedules.
- Identify any erroneous or missing transactions.
- Calculate trustees' commissions.
- Investigate and record Capital Changes.
- Verify provisions have been satisfied during the administration of the trust or estate.
- Allocate transactions between Principal and Income.
- Supply any necessary supporting documents pertaining to each individual accounting.
Trust Accountings
Estate Accountings
Conservatorship Accountings
Guardianship Accountings
Final and Intermediate Accountings
Annual Accountings
Formal and Informal Accountings
Abbreviated Accountings
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Accountings can be, but are not exclusive of, anywhere from a 3 year estate account to a fully scheduled 50 year Principal and Income account.
In recent years, we know the trend is away from the fully scheduled accountings; but without disclosure, the trustee does not receive a proper release from liability. The abbreviated form of accounting I have developed does not identify every transaction but it is a good overview of the activity in a trust.
Accounts often include all types of assets: cash, securities, real estate, oil ventures, family limited partnerships and closely held businesses. We will consider the effect of depletion and depreciation and the resulting impact on Income and Principal.
Fiduciary Accounting Services
Trust and Estate Accountants