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Accounting Questions - Is a special administrator required to file an inventory and an account?

The powers and duties of a special administrator are set forth in DC Code, sec. 20-533, Superior Court, Probate Division Rule 419, and the order of appointment. A special administrator is not usually required to file an inventory but is ordinarily required to file periodic reports and is required to account for the property of a decedent upon the appointment of a personal representative.

Accounting Questions - In an unsupervised estate, when is an account due?

In an unsupervised estate, pursuant to DC Code, sec. 20-734, the personal representative has a duty to provide an account to the interested persons at reasonable intervals or on reasonable demand, and the personal representative may be compelled to account to the Court in a proceeding initiated by an interested person following notice and a hearing. However, because the estate is unsupervised, there is no duty to file the account with the Court unless the Court orders that an account to be filed or an estate to be converted to supervised probate. In a supervised estate, the first account is due for filing with the Court one year plus one day from the first date of publication of the Notice of Appointment, Notice to Creditors and Notice to Unknown Heirs. Subsequent accounts are due every nine months thereafter.

Accounting Questions - If the Notice of Appointment, Notice to Creditors and Notice to Unknown Heirs was republished, when is the first account due in a supervised estate?

Pursuant to DC Code, sec. 20-724 (a)(1), a first account is due within one year and one day after the first publication of notice pursuant to section 20-704. Accordingly, if the first attempt at publication was unsuccessful, then the first account is not due until one year and one day from the date of the successful republication.

Accounting Questions - Can I distribute to the beneficiaries before Court approval of the final account?

Yes. A personal representative may choose to distribute estate assets as soon as the personal representative is appointed. However, the personal representative is responsible if there are not enough assets to satisfy any valid remaining claims of creditors or to make proper distribution to estate beneficiaries. Otherwise, a personal representative may choose to wait until approval of the final account to make final distribution of the decedent’s assets.