Rule B-11 - Accounts of Personal Representative(a) REQUIREMENT TO ACCOUNT. (1)Preparation. D.C. Code § 20-721 (1981) requires a personal representative to prepare verified written accounts of the administration of the estate.(2)Filing. Unless excused pursuant to D.C. Code § 20-731 (1981), all personal representatives must file accounts in accordance with the provisions of D.C. Code §§ 20-721 to -724 (1981).(b) FORM OF ACCOUNT. The first accounting period of the estate must begin at the date of death of the decedent. All accounts must be typed or electronically printed on the form maintained by the Register of Wills or a form that is substantially similar in content and format to that form. The accounts must comply with Rule 109 governing privacy requirements and must be accompanied by the form for reporting complete account numbers required by that rule.(c) TAX CERTIFICATION. All final accounts in estates of decedents dying after March 31, 1987 must contain a certification in a form prescribed by the court that the personal representative is or is not required to file a federal estate tax return and, if a federal estate tax return is required, a further certification that the District of Columbia estate transfer tax, including applicable interest, has been paid in full or that no such tax is due.Sup. Ct. R. D.C. app B R. R. B-11
Adopted by Order dated March 4, 2022, effective 8/22/2022.COMMENT
The Uniform Fiduciary Accounting Principles and accompanying commentaries and illustrations recommended by the Committee on National Fiduciary Accounting Standards in collaboration with the National Center for State Courts are approved as an elaboration of the requirements of this rule. Reference may be made to them for determination of the adequacy of a particular account. The Model Account Formats attached thereto together with the certification applicable to final accounts of estates of decedents dying after March 31, 1987 are deemed consistent with the prescribed forms.