Except as provided in section 36.3, a fiduciary required or permitted to account to the court for the management of an estate may satisfy the legal requirements of an account by submitting a financial report meeting the requirements of rule 37. Ifan account is required instead of a financial report, the fiduciary shall submit an account meeting the requirements of rule 38. Nothing in this rule prevents a fiduciary from submitting an account instead of a financial report.
(C.G.S. sections 19a-301, 45a-98(a)(6), 45a-143, 45a-175 through 45a-180, 45a-242(b), 45a-317(f), 45a-489a(d), 45a-517, 45a-559d, 45a-654(f), 45a-655(c) and 45a-660(b).)
A financial report is a simplified form of accounting by which a fiduciary provides summary information about the management of an estate. A financial report differs from an account in the following ways:
(Probate Court Rules, rules 37 and 38.)
(C.G.S. section 45a-175.)
See section 30.19.
See section 32.5.
See section 32.7.
See section 33.14.
See section 33.17.
See section 34.8.
See section 43.6.
See section 43.6.
HISTORY: Rule 36 adopted effective July 1, 2013. Sections 36.5 and 36.13 amended effective July 1, 2015. Section 36.13 amended effective July 1, 2017. Section 36.13 amended and sections 36.11 a and 36.11b adopted effective January 1, 2020. Section 36.13 amended effective July 1, 2022.
Conn. Prob. Ct. R. P. 36