Rule 194 Regarding Accounting (Sussex County) (Sussex)

There are all sorts of forms executors, beneficiaries, and probate court clerks have to fill out and correspond with during probate and estate settlement, including affidavits, letters, petitions, summons, orders, and notices.

Rule 194 Regarding Accounting (Sussex County) (Sussex) is a commonly used form within Delaware. Here’s an overview of what the form is and means, including a breakdown of the situations when (or why) you may need to use it:

Atticus Fast Facts About Rule 194 Regarding Accounting (Sussex County) (Sussex)

Sometimes it’s tough to find a quick summary— here’s the important details you should know about Rule 194 Regarding Accounting (Sussex County) (Sussex):

• This form pertains to the State of Delaware

• The current version of this form was last revised on January 1, 1970

Government forms are not typically updated often, though when they are, it often happens rather quietly. While Atticus works hard to keep this information about Delaware’s Form Rule 194 Regarding Accounting (Sussex County) (Sussex) up to date, certain details can change from time-to-time with little or no communication.

Step 1 - Download the correct Delaware form based on the name and ID if applicable

Double check that you have both the correct form name and the correct form ID. Some Delaware probate forms can look remarkably similar, so it’s best to double, even triple-check that you’re using the right one! Keep in mind that not all States have a standardized Form ID system for their probate forms.

Step 2 - Complete the Document

Fill out all relevant fields in Form Rule 194 Regarding Accounting (Sussex County) (Sussex), take a break, and then review. Probate and estate settlement processes in DE are long enough to begin with, and making a silly error can push your timeline even farther back. No thank you!

Note: If you don’t currently know all of the answers and are accessing Form Rule 194 Regarding Accounting (Sussex County) (Sussex) online, be sure to avoid closing the browser tab and potentially losing all your progress (or use a platform like Atticus to help avoid making mistakes).

Step 3 - Have Form witnessed or notarized (if required)

Some States and situations require particular forms to be notarized. If you have been instructed to get the document notarized or see it in writing on the document, then make sure to hire a local notary. There are max notary fees in the United States that are defined and set by local law. Take a look at our full guide to notary fees to make sure you aren’t overpaying or getting ripped off.

Step 4 - Submit Rule 194 Regarding Accounting (Sussex County) (Sussex) to the relevant office

This is most often the local probate court where the decedent (person who passed away) is domiciled (permanently resides) or the institution involved with this particular form (e.g. a bank). Some offices allow you to submit forms online, other’s don’t, and we while we generally recommend going in-person to expedite the process, sometimes that simply isn’t an option.

It’s also a generally good idea to establish a positive working relationship with any probate clerk (unfortunately there’s enough people & process out there making things more difficult and unnecessarily confusing for them), so a best practice is to simply ask the probate clerk proactively exactly how and where they’d prefer you to submit all forms.

Need help getting in touch with a local probate court or identifying a domicile probate jurisdiction?

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Different probate forms or processes can require different deadlines or response times for completing the appropriate form.

While some steps in the process are bound to specific deadlines (like petitioning for probate, having to submit an inventory of assets, or filing applicable notices to creditors and beneficiaries), many probate forms or processes are not tied to a specific deadline since the scope of work can vary based on situational factors or requirements involved.

Either way, there are a bunch of practical reasons why personal representatives should work to complete each step as thoroughly and quickly as possible when completing probate in Delaware.

5 reasons you should submit this form as quickly as possible:

1. The sooner you begin, the faster Delaware can allow heirs and beneficiaries to get their share of assets subject to probate. Acting promptly can also decrease the costs & overall mental fatigue through an otherwise burdensome process.
   
   Helpful Context: What’s the Difference Between Probate and Non-Probate Assets?

2. In general, creditors of an estate usually have around 3-6 months from the time you file notice to creditors to file any claims for debt against the deceased’s assets. If they don’t, then that debt is forfeited (and more importantly, the executor won’t be held personally responsible). So doing this sooner means you have a better idea of who is owed what and ensures you won’t get a surprise collector months later.

3. Not filing a will within 30 days (on average) could mean that the probate process proceeds according to intestate laws (laws that govern what happens to someone's stuff without a will) or is subject to unnecessary supervision by the probate court. And if you aren't directly related to the deceased (a.k.a. next of kin), this could also mean you lose your inheritance.

4. It’s important to file any necessary state tax returns on behalf of the deceased or estate by the following tax season in Delaware. If you don’t, you could owe penalties and interest. This also includes any necessary federal tax returns such as Forms 1040, 1041, or even a Form 706 estate tax return.

5. If a house in the State of Delaware is left empty (or abandoned) for a while, insurance can get dicey. For example, if the house burns down and no one has been there for a year, an insurance company may get out of paying your claim.

If you’re not using Atticus to get specific forms, deadlines, and timelines for Delaware probate, then try and stay as organized as possible, pay close attention to the dates mentioned in any correspondence you have with the State’s government officials, call the local Delaware probate clerk or court for exact answers regarding Form Rule 194 Regarding Accounting (Sussex County) (Sussex), and when in doubt— consult a qualified trust & estates lawyer for that area.

Rule 194 Regarding Accounting (Sussex County) (Sussex) is one of the many probate court forms available for download through Atticus.

It may also be available through some Delaware probate court sites, such as . In order to access the latest version, be updated with any revisions, and get full instructions on how to complete each form, check out the Atticus Probate & Estate Settlement software or consider hiring a qualified legal expert locally within Delaware.

While Atticus automatically provides the latest forms, be sure to choose the correct version of Form Rule 194 Regarding Accounting (Sussex County) (Sussex) f using any other site or resource in order to avoid having to re-complete the form process and/or make another trip to the Delaware probate court office.

Rule 194 Regarding Accounting (Sussex County) (Sussex) is a .pdf, so opening it should be as simple as clicking “View Form” from within the Atticus app or by clicking the appropriate link found on any Delaware-provided government platform. Once you’ve opened the form, you should be able to directly edit the form before saving or printing.

Here’s the text, verbatim, that is found on Delaware Form Rule 194 Regarding Accounting (Sussex County) (Sussex). You can use this to get an idea of the context of the form and what type of information is needed.

Revised 08/2023 Part 2 5 East Pine Street P.O. Box 743 Georgetown, DE 19947 Register of Wills RULE 194 Phone: (302) 855-7875 Fax: (302) 853-5871 www.sussexcountyde.gov Rule 194. Accounting filed with Register of Wills; notice to beneficiaries; waiver and consent; duties of Register with respect to accounting. (a) Requirement of notice of filing of accounting. Upon the filing of an accounting by a personal representative with the statement of the names and mailing addresses of each beneficiary entitled to share in the distribution of the estate as provided by 12 Del. C. § 2302, and after adjustment and settlement of such accounting by the Register of Wills, the Register of Wills shall mail to such persons written notice that the accounting has been filed and will be open for inspection and exception for 3 months from the date of mailing of the notice in accordance with Article IV, § 32 of the Constitution of 1897. The notice shall be given in the name of the personal representative and the form of notice shall be supplied with stamped addressed envelopes unsealed by the personal representative, in general conformity with a form adopted by the Court of Chancery, at the time of the filing of the accounting. The Court may order publication of the notice of filing of such accounting in cases where the names and addresses of beneficiaries entitled to share in the distribution of the estate are not known or cannot be ascertained. Any beneficiary entitled to share in the distribution of the estate who has not been named in the statement required by 12 Del. C. § 2302 may take exception to the accounting notwithstanding any approval thereof by the Court. (b) Beneficiary waiver of notice of filing and consent to Court approval of accounting. The notice required by section (a) of this rule need not be mailed to any person entitled to receive notice who has waived notice and consented in writing to the approval of the accounting by the Court. A copy of any waiver and consent shall be filed with the Register of Wills. (c) Duties of Register of Wills with respect to accounting. Upon the filing of an accounting by the personal representative, the Register of Wills shall: (1) Certify that the Register of Wills mailed the notice required by section (a) of this rule and the date of such mailing. (2) Identify any waivers and consents filed under section (b) of this rule. (3) Examine the accounting, compare it with the cancelled checks and receipts evidencing estate disbursements, verify the calculations and certify that the Register of Wills finds the accounting to be correctly adjusted and settled. (d) Duty of Register of Wills when an accounting is not timely filed. (1) In every case where an accounting by an Executor or an Administrator is required to be rendered by law and no accounting is timely filed, the Register of Wills may issue a rule to show cause why an accounting was not filed, said rule to be returnable at the next regular convenient session of the Court. Revised 08/2023 (2) If, after two or more consecutive years of inactivity on the estate, there has been no filing of an accounting, the Chief Deputy Register of Wills who is appointed pursuant to 12 Del. C. § 2507 may enter an order on behalf of the Court closing the estate administratively, subject to the decision of the Court to reopen the estate or otherwise examine any proceedings in the jurisdiction of the Register of Wills of each county. Before entering an order to close an estate under this sub-section, the Chief Deputy shall cause notice of the proposed closing to be sent by mail to all heirs, beneficiaries, creditors and any other interested parties. If no objections are received in response to that notice, the estate may be closed, but the personal representative shall not be released from her obligations or from liability to the estate, its creditors, or its beneficiaries. No Chief Deputy shall enter an order closing an estate in which he or she or a member of the Chief Deputy’s immediate family has an interest until such estate has been submitted to the Chancellor for review.