District of Columbia Probate Form

Statement Of Account (And All Attached Sheets) And Order – For Decedents Dying On And After January 1, 1981

Everything you need to know about District of Columbia Form Statement Of Account (And All Attached Sheets) And Order – For Decedents Dying On And After January 1, 1981, including helpful tips, fast facts & deadlines, how to fill it out, where to submit it and other related DC probate forms.

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About Statement Of Account (And All Attached Sheets) And Order – For Decedents Dying On And After January 1, 1981

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.

Statement Of Account (And All Attached Sheets) And Order – For Decedents Dying On And After January 1, 1981 is a commonly used form within District of Columbia. 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:

View Form Statement Of Account (And All Attached Sheets) And Order – For Decedents Dying On And After January 1, 1981

DC Form Statement Of Account (And All Attached Sheets) And Order – For Decedents Dying On And After January 1, 1981 is a probate form in District of Columbia. It is used by executors, personal representatives, trustees, guardians & other related parties during the probate & estate settlement process.

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Atticus Fast Facts About Statement Of Account (And All Attached Sheets) And Order – For Decedents Dying On And After January 1, 1981

Sometimes it’s tough to find a quick summary— here’s the important details you should know about Statement Of Account (And All Attached Sheets) And Order – For Decedents Dying On And After January 1, 1981:

  • This form pertains to the State of District of Columbia

  • The official District of Columbia source for this form is here.

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 ’s Form Statement Of Account (And All Attached Sheets) And Order – For Decedents Dying On And After January 1, 1981 up to date, certain details can change from time-to-time with little or no communication.

How to file Form Statement Of Account (And All Attached Sheets) And Order – For Decedents Dying On And After January 1, 1981

Step 1 - Download the correct District of Columbia 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 District of Columbia 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 Statement Of Account (And All Attached Sheets) And Order – For Decedents Dying On And After January 1, 1981, take a break, and then review. Probate and estate settlement processes in DC 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 Statement Of Account (And All Attached Sheets) And Order – For Decedents Dying On And After January 1, 1981 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 Statement Of Account (And All Attached Sheets) And Order – For Decedents Dying On And After January 1, 1981 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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When Statement Of Account (And All Attached Sheets) And Order – For Decedents Dying On And After January 1, 1981 is due

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 District of Columbia.

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

  1. The sooner you begin, the faster District of Columbia 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 District of Columbia. 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 District of Columbia 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 District of Columbia 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 District of Columbia probate clerk or court for exact answers regarding Form Statement Of Account (And All Attached Sheets) And Order – For Decedents Dying On And After January 1, 1981, and when in doubt— consult a qualified trust & estates lawyer for that area.

How to Download, Open, and Edit this form Online

Statement Of Account (And All Attached Sheets) And Order – For Decedents Dying On And After January 1, 1981 is one of the many probate court forms available for download through Atticus.

It may also be available through some District of Columbia 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 District of Columbia.

While Atticus automatically provides the latest forms, be sure to choose the correct version of Form Statement Of Account (And All Attached Sheets) And Order – For Decedents Dying On And After January 1, 1981 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 District of Columbia probate court office.

Statement Of Account (And All Attached Sheets) And Order – For Decedents Dying On And After January 1, 1981 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 District of Columbia-provided government platform. Once you’ve opened the form, you should be able to directly edit the form before saving or printing.

View Form Statement Of Account (And All Attached Sheets) And Order – For Decedents Dying On And After January 1, 1981

DC Form Statement Of Account (And All Attached Sheets) And Order – For Decedents Dying On And After January 1, 1981 is a probate form in District of Columbia. It is used by executors, personal representatives, trustees, guardians & other related parties during the probate & estate settlement process.

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Did you know?

  • Form Statement Of Account (And All Attached Sheets) And Order – For Decedents Dying On And After January 1, 1981 is a probate form in District of Columbia.

  • District of Columbia has multiple types of probate and the necessary forms depend on the unique aspects of each estate, such as type and value of assets, whether there was a valid will, who is serving as the personal representative or executor, and even whether or not they also live in District of Columbia.

  • During probate, all personal representatives and executives in are required to submit a detailed inventory of assets that must separate non-probate assets from probate assets.

  • Probate in District of Columbia, especially without guidance, can take years to finish and cost upwards of $14,000.

Frequently Asked Questions about Statement Of Account (And All Attached Sheets) And Order – For Decedents Dying On And After January 1, 1981

Probate is the government’s way of making sure that when a person dies, the right stuff goes to the right people (including the taxes the government wants).

All of that stuff is collectively known as someone’s “estate”, and it’s the job of the executor or personal representative to fill out all the forms and complete all the required steps to formally dissolve the estate. 

To get instant clarity on the entire probate process and get an idea of the steps, timeline, and best practices, read the Atticus Beginner’s Guide to Probate

The best place? Create an account in Atticus to start getting estate-specific advice. 

You may need a lawyer, you may not, and paying for one when you didn’t need it really hurts. Atticus makes sure you make  the best decisions (plus you can write it off as an executor expense).

We’ve also created a list of other probate services. Be sure to check it out!

An executor is named in someone’s will, and if the deceased didn’t have a will, then the spouse or other close family relative usually steps up to fulfill the role. If no one wants to do it, then a judge will appoint someone. 

The executor is responsible for the complete management of the probate process, including major responsibilities such as:

  • Creating an inventory of all probate assets.

  • Filling out all necessary forms

  • Paying off all estate debts and taxes

  • Submitting reports to the court and beneficiaries as requested

And much more. This process often stretches longer than a year. 

For an idea of what separates executors who succeed from those who make this way harder than it should be, visit our article, Executors of an Estate:
What they do & secrets to succeeding
.

The Exact Text on Form Statement Of Account (And All Attached Sheets) And Order – For Decedents Dying On And After January 1, 1981

Here’s the text, verbatim, that is found on District of Columbia Form Statement Of Account (And All Attached Sheets) And Order – For Decedents Dying On And After January 1, 1981. You can use this to get an idea of the context of the form and what type of information is needed.

STATEMENT OF ACCOUNT (For estates of decedents dying on and after January 1, 1981 through June 30, 1995) S UPERIOR COURT OF THE DISTRICT OF COLUMBIA PROBATE DIVISION _________ ADM _________ Estate of ________________________________ Deceased Date of Appointment of Date of death _____________________________ Personal Representative _________________ ________________________________ ACCOUNT OF ________________________________________________________ First and Final, Second, etc. ______________________________________________________________________________________________________ _______________________________________________________________________________, Personal Representative(s) For period beginning ________________________________, 20____ and ending _____________________________, 20____ (The first accounting period begins at the date of death of the decedent.) CURSORY REVIEW Yes Waivers of formal court audit filed pursuant to D.C. Code, sec. 20-732 No Purpose of Account: The personal representative offers this account to comply with the provisions of D.C. Code, sec. 20-721 through sec. 20-725, Court Rule 114 or 119 as applicable; and to acquaint interested persons with the transactions that have occurred during his or her administration. It is important that the account be carefully examined. SEE NOTICE TO INTERESTED PERSONS ON SHEET 15 HEREIN. Personal Representative: ______________________________ Counsel: _____________________________ Address: ___________________________________________ Address: _____________________________ ___________________________________________ ______________________________ Telephone No.: ______________________________________ Telephone No.: ________________________ See Instructions For Computing Court Costs On Reverse Updated Jan. 2010 Sheet 1 INSTRUCTIONS FOR COMPUTING COURT COSTS Court costs are based on the value of all personal assets reported in Schedule A through E. The court costs are assessed at the following rates: Pursuant to SCR-PD 125 Value of Probate Estate Court Costs $10,000.01 but less than $25,000 $100 $25,000.01 but less than $50,000 $150 $50,000 but less than $75,000 $250 $75,000 but less than $100,000 $350 $100,000 but less than $500,000 $575 $500,000 but less than $750,000 $825 $750,000 but less than $1,000,000 $1,275 $1,000,000 but less than $2,500,000 $1,800 $2,500,000 but less than $5,000,000 $2,300 $5,000,000 and over $2,300 plus 0.02% of excess over $5,000,000 Additional court costs totaling $25.00 are assessed when real property, of whatever value, irrespective of the number of parcels, is carried as a probate asset. Example: Total value of all assets reported on Schedules A-E $145,343.00 Less inventoried value of real property – 65,000.00 80,343.00 Court costs on personal assets of $80,343.00 $300.00 Court costs on real assets of $65,000 + 25.00 Total court costs $325.00 If the real estate is sold by the personal representative, the $25.00 assessment is eliminated, and court costs are assessed against the proceeds of sale, as personalty, as follows: Total value of all assets reported on Schedules A-E (includes proceeds of sale of real estate) $145,343.00 Total court costs on assets of $145,343 $500.00 Court costs are to be paid at the time of filing the first account; in later accounts, it is necessary to pay additional costs resulting from additional assets and increases reported therein. Costs paid are not refunded for later reductions in value of assets. Checks should be made payable to Register of Wills, D.C., and should be dated within 30 days of presentation. Costs should be reported on Schedule “G”. Please complete the following: Decedent’s final income taxes are: paid not paid, because ___________________________________________________ Fiduciary income taxes with respect to income received by the estate are: paid not paid, because ___________________________________________________ Unless otherwise shown in the account, list the name of any beneficiary who: is not an adult, or is under any other legal disability; died after the decedent; predeceased decedent; SUMMARY OF TRANSACTIONS SUMMARY OF TRANSACTIONS Debit(s) Receipts Credit(s) (Disbursements) Receipts: Total from Schedule “A” Beginning Balance – Principal (for interim account only) Income........................... $ Total from Schedule “B” Other collections – Principal................................. Total from Schedule “C” (Column 1) Increases in assets; Changes in form...................... Total from Schedule “D” Dividend and Interest Income.............................. Total from Schedule “E” Miscellaneous Income....................................... Disbursements: Total from Schedule “C” (Column 2) Decreases in assets; Losses................................. $ Total from Schedule “F” Administration – Principal..................................... Total from Schedule “G” Disbursements – Principal..................................... Total from Schedule “H” Administration Expenses – Income......................... Total from Schedule “I” Distribution of Principal.......................................... Total from Schedule “J” Distributions of Income....................................... Total from Schedule “K” Undistributed Assets........................................... Totals (Columns must agree) ............................................. $ $ Updated Jan. 2010 Sheet 2 SCHEDULE “A” BEGINNING BALANCE List below the assets held at the beginning of the accounting. In the First Account, report the total value of assets as shown in the inventories and appraisals made prior to the date of the account (in an interim account, report the carrying value of assets listed in the prior account from Schedule K). Example: Appraised or Carrying value Assets per inventories filed $146,938.23 NOTE: APPRAISALS AND INVENTORIES ARE ON FILE WITH THE OFFICE OF THE REGISTER OF WILLS, WHERE THEY ARE OPEN TO PUBLIC INSPECTION Appraised or Carrying value PRINCIPAL $ Sub-total, Principal INCOME (for interim accounts only – balance forward from last account) $ If continuation sheet(s) are used, enter total of same here................................. $ Total (carry forward to summary) .................................................................. $ Updated Jan. 2010 Sheet 3 SCHEDULE “B” OTHER COLLECTIONS List in detail below the source(s) and amount(s) of all other collections not appropriate for inclusion in Schedules A, C, D or E. This would include cash advances, insurance, reimbursements, refunds, additional assets such as settlements of civil actions, etc. Assets due but not received should be identified as assets receivable. Receipts $ If continuation sheet(s) are used, enter total of same here................................. $ Total (carry forward to summary) .................................................................. $ Updated Jan. 2010 Sheet 4 SCHEDULE “C” Column 1 INCREASES IN ASSETS, CHANGES IN FORM Column 2 DECREASES IN ASSETS, LOSSES Report all purchases, sales, leases, transfers, borrowings, adjustments to inventories, stock splits, changes of corporate names, divestment distributions, stock dividends, etc. If same resulted in a gain or loss, the amount of such gain or loss should be extended to the appropriate column. Example: 19____ 9/30 100 shares XYZ Co., common sold for $3,000.00 100 shares XYZ Co., common carried at 2,500.00 Net Gain $500.00 COLUMN 1 COLUMN 2 Gains Losses $ $ If continuation sheet(s) are used, enter total of same here........................ $ $ Total (carry forward to summary sheet as follows: Gains-Schedule C, Column 1 Losses-Schedule C, Column 2) ............................................................... $ $ Updated Jan. 2010 Sheet 5 SCHEDULE “D” DIVIDEND AND INTEREST INCOME List below the course of each dividend or interest payment received, the amount of same, and the date of payment or receipt. Example: ABC Bank: March 31, 19____ $30.00 June 30, 19____ 30.00 Sept. 30, 19____ 30.00 Dec. 31, 19____ 40.00 $130.00 Receipts $ If continuation sheet(s) are used, enter total of same here............................... $ Total (carry forward to summary) ....................................................... $ Updated Jan. 2010 Sheet 6 SCHEDULE “E” MISCELLANEOUS INCOME (Including rents and royalties) List below each parcel of real estate, or rental unit, the period covered, the gross rent collections and the amount of same. If the property is not rented or was only partially rented, please indicate and explain the reason(s) therefore. Also report all royalty income received. Example: 1111 – 99 th Street, for the months of June 19____ through May 19____, 12 months at $300.00 $3,600.00 Receipts $ If continuation sheet(s) are used, enter total of same here................................. $ Total (carry forward to summary) .................................................................. $ Updated Jan. 2010 Sheet 7 SCHEDULE “F” PRINCIPAL ADMINISTRATION EXPENSES (Use Schedule “H” for administration expenses allocable to Income in those cases in which the Will creates a trust. ) List below all expenses which arose after the death of the decedent in connection with the settlement of the estate. These include: attorney’s fees; personal representative’s compensation, bond premiums, bank service charges, court costs, fiduciary income taxes, federal estate taxes and inheritance taxes (if authorized by the Will), publication costs, investment advisor fees, attorney’s and personal representative’s out-of-pocket expenses, etc. Disbursements $ If continuation sheet(s) are used, enter total of same here................................. $ Total (carry forward to summary) .................................................................. $ Updated Jan. 2010 Sheet 8 SCHEDULE “G” PRINCIPAL DISBURSEMENTS List below all disbursements which are not previously reported on Schedules F or H including a brief description as to the nature of payment. Report all funeral expenses, family allowance, debts of decedent, etc. Disbursements $ If continuation sheet(s) are used, enter total of same here................................. $ Total (carry forward to summary) .................................................................. $ Updated Jan. 2010 Sheet 9 SCHEDULE “H” INCOME* ADMINISTRAION EXPENSES These may include personal representative’s compensation allocable to income, expenses of safeguarding the principal, interest collection charges, interest on debts of the decedent, interest on estate obligations, interest payable to general legatees and fiduciary income taxes allocable to ordinary income. * Schedule H must be used only in cases where the Will creates a trust. Disbursements $ If continuation sheet(s) are used, enter total of same here................................. $ Total (carry forward to summary) .................................................................. $ Updated Jan. 2010 Sheet 10 SCHEDULE “I” DISTRIBUTION OF PRINCIPAL List below all distributions to beneficiaries of the estate, identifying by date and beneficiary all distributions made during the accounting period. All distributions should be itemized. For example: To: Suzanne M. Doe (per item FIRST of Will) 1/5/80 1 garnet and diamond ring $ 1,900.00 (per item SIXTH of Will) 5/8/80 Cash $ 2,000.00 $3,900.00 To: David A. Doe (Balance of the estate per item NINTH of Will) (to be paid 25 shs. Fabulous Mutual Fund $ 950.00 upon approval 10 shs. Burns Boilers. . ., Inc., common $ 1,000.00 of the account) $20,000.00 U.S. Treasury Notes, due 2/19/2000 $19,850.00 ½ undivided interest in Rose/Egan joint venture $ 6,000.00 Cash $ 1,114.16 $28,914.16 Disbursements $ If continuation sheet(s) are used, enter total of same here................................. $ Total (carry forward to summary) .................................................................. $ Updated Jan. 2010 Sheet 11 SCHEDULE “J” DISTRIBUTION OF INCOME List below all distributions of income, identifying by date all distributions made during the accounting period. For example: TO: Christopher T. Doe, Trustee under Article FOURTH for Nancy Doe 2/13/80 Cash $427.68 Disbursements $ If continuation sheet(s) are used, enter total of same here................................. $ Total (carry forward to summary) .................................................................. $ Updated Jan. 2010 Sheet 12 SCHEDULE “K” UNDISTRIBUTED ASSETS (use only in accounts that are not final) List below all assets held at the end of the accounting period. Each asset must be listed separately and described fully. Example: 500 shares Thomas Enterprises, Inc. common stock $10,000.00 Upstanding Trust Company savings account no. 01-23-5 5,825.63 In trust cases, it is necessary to provide a breakdown as to principal and income. To determine principal Totals from Schedules A, B and C $______ Adjustments per Schedules C(2) $______ Disb. Per Schedules F, G and I $______ $______ To determine income Totals Schedule D and E $______ Disb. Schedules H and J $______ $______ Disbursements $ If continuation sheet(s) are used, enter total of same here................................. $ Total (carry forward to summary) .................................................................. $ Provide in the space below a detailed explanation as to why the estate is held open. Updated Jan. 2010 Sheet 13 TAX CERTIFICATION AND FINDING (Applicable to final accounts of estates of decedents dying after March 31, 1987) Explanatory Note: Pursuant to Section 17 of the D.C. Inheritance and Estate Tax Revision Act (D.C. Code, sec. 47-3716)(1987 Supp)) the Court, prior to approving a final account of a personal representative who is required to file a federal estate tax return, must make a finding that the estate transfer tax provided in the Act has been paid in full or that no tax is due. SCR-PD 114 and SCR-PD 414 require the Personal Representative to include in the final account a certification which will enable the Court to make the required finding. As required by SCR-PD 114 or SCR-PD 414, as applicable, 1. a federal estate tax return is not required to be filed, or 2. a federal estate tax return is required and the District of Columbia estate transfer tax, including applicable interest has been paid in full or no such tax is due ____________________ ___________________________________________ Date Personal Representative(s) [Note: If box 2, above is checked, SCR-PD 116 or SCR-PD 414, as applicable, requires the filing of an applicable certificate of the District of Columbia Department of Finance and Revenue in order for the Court to make a finding, pursuant to D.C. Code, sec. 47-3716, of satisfaction of taxes.] SUPERIOR COURT OF THE DISTRICT OF COLUMBIA PROBATE DIVISION Estate of __________________________________________ __________ ADM __________ Deceased D.C. Code, sec. 47-3716 finding: On this __________ day of _______________________, ________, the Court finds that there is no liability for the estate transfer tax as provided in the District of Columbia Inheritance and Estate Tax Revision Act of 1986, the Personal Representative having filed a certificate of the District of Columbia Department of Finance and Revenue that the tax has been discharged or is not due (or) filed a certification that the personal representative is not required to filed a federal estate tax return. ___________________________________________________ JUDGE Updated Jan. 2010 Sheet 14 CERTIFICATION AND ORDER Pursuant to D.C. Code, sec. 20-721, I certify that there has been mailed or delivered to all of the following interested persons within the previous 15 days: a copy of the account or a notice that the account was to be filed on or before _________________________________ LIST ALL INTERESTED PERSONS (Provide Separate Attachment, If Necessary) Name Relationship Address I certify that all claims formally filed at the Office of the Register of Wills of otherwise presented to me have been paid or rejected. (delete in intermediate accounts) If compensation is claimed in this account pursuant to D.C. Code, sec. 20-751, I certify that said compensation has: been approved by a Court order, dated ____________________________ been requested in a petition which is now pending before the Court been requested in a petition filed with this account been provided for in the will I (do) (do not) request termination of my appointment as personal representative pursuant to D.C. Code, sec. 20-1301. I do solemnly declare and affirm under penalty of law that the contents of the foregoing document are true and correct to the best of my knowledge, information, and belief. _____________________________________________________________________________________ ___________________________________________ _______________________ ___________________________________________ Date Personal Representative(s) NOTICE TO INTERESTED PERSONS (Pursuant to D.C. Code, sec. 20-726 and Probate Rule 116) An interested person is entitled to file written exceptions or objections to this account within 30 days of the date the account is filed with the Court. Such exceptions or objections may be filed with the Office of the Register of Wills, 515 5 th Street, N.W., 3 rd Floor, Washington, D.C. 20001. A copy of the exceptions or objections must be mailed to the personal representative. SUPERIOR COURT OF THE DISTRICT OF COLUMBIA PROBATE DIVISION Estate of __________________________________________ Administration No. ____________________ On this __________ day of _______________________, ________ the foregoing account, being presented for approval, is, after examination by the Court (without formal audit), approved and passed. It is further ordered that the matter of termination of the appointment of the personal representative is held in abeyance pending the approval of a petition filed in accordance with Probate Division Rule 123. Copies to: (See attachment) ___________________________________________________ JUDGE Updated Jan. 2010 Sheet 15

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