Vt. R. Prob. P. 74
Reporter's Notes
Rule 74 is added to implement the provisions of 14 V.S.A. Chapter 80, §§ 1851-1854, enacted by Act 195 of 2017 (Adj. Sess.), § 12. The statute provides a process for all estates other than small estates opened under 14 V.S.A. §§ 1901-1903, under which, on motion and affidavit that the moving party is the sole beneficiary or heir and sole fiduciary and that there is no real property in Vermont, the court may waive further administration.
The provisions of the Rule track the statute with some variations in language and a few additional features noted below.
Rule 74(a), setting forth the elements of a motion to waive, is similar to 14 V.S.A. § 1852(a).
Rule 74(b), enumerating the findings based on which the court may grant the motion to waive, is similar to 14 V.S.A. § 1852(b).
Rule 74(c), containing the elements of the court's order granting the motion, is similar to 14 V.S.A. § 1852(c).
Rule 74(d), providing for the completion of administration on the timely filing by the executor or administrator of an affidavit that that there are no outstanding administrative expenses and that the State of Vermont has given tax clearance, is similar to 14 V.S.A. § 1853(a) and (b)(1), except that the Rule requires that a copy of the tax clearance be attached to the affidavit. Section 1854 of the statute specifically provides that on submission of the affidavit, the court may close the estate and discharge to fiduciary if §§ 1851 and 1852 have been satisfied.
Rule 74(e) provides that if the executor or administrator does not file the affidavit within the time provided in subdivision (d), or file it within 15 days after notice by first-class or in accordance with the 2020 Vermont Rules for Electronic Filing if applicable, or request additional time, the court may impose sanctions, including revocation of the waiver. The rule is similar to 14 V.S.A. § 1853(b)(2), except that the statutory alternative to first-class mail notice is "other means allowed by the Rules of Probate Procedure."