Cal. R. 7.901

As amended through May 17, 2024

Rule 7.901 - Trustee's accounts

(a) Period covered

A trustee's account must state the period covered by the account.

(b) First account

The first account in a testamentary trust must reconcile the initial assets on hand with the decree of distribution of the estate.

(c) Principal and income

All trustee's accounts in a trust that distributes income to a beneficiary must allocate receipts and disbursements between (1) principal receipts and disbursements, and (2) income receipts and disbursements.

Cal. R. Ct. 7.901

Rule 7.901 amended effective 9/1/2023; amended effective 1/1/2002; adopted effective 1/1/2001.