Informal Accounting With/without Decree Proceeding Checklist

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.

Informal Accounting With/without Decree Proceeding Checklist is a commonly used form within New York. 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 Informal Accounting With/without Decree Proceeding Checklist

Sometimes it’s tough to find a quick summary— here’s the important details you should know about Informal Accounting With/without Decree Proceeding Checklist:

• This form pertains to the State of New York

• The current version of this form was last revised on August 9, 2004

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 New York’s Form Informal Accounting With/without Decree Proceeding Checklist up to date, certain details can change from time-to-time with little or no communication.

Step 1 - Download the correct New York 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 New York 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 Informal Accounting With/without Decree Proceeding Checklist, take a break, and then review. Probate and estate settlement processes in NY 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 Informal Accounting With/without Decree Proceeding Checklist 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 Informal Accounting With/without Decree Proceeding Checklist 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.

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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 New York.

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

1. The sooner you begin, the faster New York 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 New York. 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 New York 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 New York 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 New York probate clerk or court for exact answers regarding Form Informal Accounting With/without Decree Proceeding Checklist, and when in doubt— consult a qualified trust & estates lawyer for that area.

Informal Accounting With/without Decree Proceeding Checklist is one of the many probate court forms available for download through Atticus.

It may also be available through some New York 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 New York.

While Atticus automatically provides the latest forms, be sure to choose the correct version of Form Informal Accounting With/without Decree Proceeding Checklist 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 New York probate court office.

Informal Accounting With/without Decree Proceeding Checklist 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 New York-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 New York Form Informal Accounting With/without Decree Proceeding Checklist. You can use this to get an idea of the context of the form and what type of information is needed.

INF-ACTG-CHK release 8/9/04 PAGE 1 This Checklist is provided for your convenience while completing the petition and the checklist should not be returned to the Court. Informal Accounting with/without Decree Proceeding Checklist (see Surrogate’s Court Form JA-2, rev. 12/96) Fill in All Areas On All Pages - Also Mark When Not Applicable When Necessary Strike Any Paragraphs/Sections Which Do Not Apply Check All Forms To Make Sure Venue Is Correct - Appropriate County Is Listed PET ¶ # DESCRIPTIONYESNO CHECK WITH THE COURT YOU ARE FILING WITH AS TO SPECIFIC CLOSING REQUIREMENTS. Has more than seven months passed since letters of appointment were issued? NOTE: If an action for this estate was ever commenced in Supreme Court - proof of disposition of the matter must be provided: withdrawal, discontinuance, Supreme Court order, etc. Have any claims been filed with the Surrogate’s Court? NOTE: If claims are on file, the court will not accept any type of informal accounting until the creditor issue has been resolved through: the filing of general releases or satisfactions; a hearing was held previously to determine the validity of the claim(s) which were deemed invalid; the claim(s) have been withdrawn. Are all residuary beneficiaries of sound mind and body and of legal age? Are any residuary beneficiaries under a disability? NOTE: If any residuary beneficiaries are under a disability you must do a formal accounting and a guardian ad litem must be appointed. Has a guardian been appointed for any minor child receiving more than $10,000? NOTE: A guardian must be appointed for any child receiving funds in excess of $10,000. Proof of payment to a minor receiving funds of $10,000 or less may be substantiated by having a parent sign a receipt and release. Does the inventory of assets reflect that no tax return filing was required? Has a tax return been filed with the Court? Has a tax discharge of liability letter been filed with the Court? Have receipts/releases been filed for all specific bequests and/or legacies? If certain bequests or legacies have not been satisfied, has an affidavit with sufficient details as to the circumstances been filed? Have receipts/releases been filed from all residuary beneficiaries? Are you requesting that the informal documents settling an account be recorded? Has the appropriate $6 per page recording fee been enclosed? [see SCPA §2402(4)] PET ¶ # DESCRIPTIONYESNO INF-ACTG-CHK release 8/9/04 PAGE 2 NOTE: For the purposes of an informal accounting the term Receipt/Release may include but is not limited to the following types of documents:•Receipt and Release (form JA-2) •Waiver-Receipt and Release•Attorney/Fiduciary Affidavit of Informal Settlement •Release and Discharge•Release Settling Account •Agreement and Assignment•Executor’s Release •Indemnity Agreement•Release-Receipt and Waiver •Receipt and Discharge•Receipt •Release•Release of Fiduciary •Receipt and Waiver•Satisfaction •Trustee Release•Agreement Settling Account •Partial Receipt and Release•Release of Distributive Share •Receipt-Release and Discharge•Receipt-Release and Agreement •Release of Residuary Share•Receipt-Release and Refunding Agreement •Voluntary Release and Discharge•Voluntary Receipt and Discharge Has the appropriate fee been enclosed for any account form submitted to the Court? NOTE: Under SCPA §2402(4) the Surrogate’s Court is obliged to collect a filing fee on any document recorded or filed which contains an informal statement of account. This fee includes the filing and recording of such instruments. An informal statement of account and/or attorney’s affidavit of services may be required by some courts which may also waive the statutory filing fee. NOTE: Under SCPA §2402(5) the Surrogate’s Court is obliged to collect a filing fee for any proceeding requesting a Decree Settling Accounts. The fee is based on the informal statement of account filed. If no statement of account is filed the fee will be based on the tax return or inventory amount. Are you requesting a decree settling the informal account? (see SCPA §2203) If requesting a decree - has the necessary petition been filed? Are the names and post office addresses of all interested parties listed? Is there a statement that all taxes have been paid or that no taxes were due? Is there a statement that the petitioner has fully accounted and made full disclosure in writing of the administration of the estate to all interested parties? Is there a statement that the petitioner is seeking a decree releasing and discharging the fiduciary? Is there a statement that the fiduciary’s letters have not been revoked and the fiduciary has not been removed? Is there a statement that the time to present claims has expired and that all known debts and administrative expenses have been paid? If this is a trusteeship accounting - is there a statement whether or not the trust has been fully executed? If this is a guardianship accounting is there a statement whether the infant has reached majority or has died? PET ¶ # DESCRIPTIONYESNO INF-ACTG-CHK release 8/9/04 PAGE 3 Have acknowledged instruments accompanying the petition been executed by all interested parties or their guardian, committee, conservator or designated payee and do they contain a statement approving the account and releasing and discharging the petitioner? Is petition dated, signed, verified, properly notarized (including proper jurat and expiration date of notary’s commission)? Is the attorney’s signature, name, address and phone number listed? Is there a Part 130 Certification? Has the proposed decree settling informal account been submitted to the Court? Does the proposed decree contain language releasing and discharging the fiduciary, or the sureties of the bond, from any further liability? If forms are computer generated, has a certification pursuant to Court Rules §207.4 been attached? FEE SCHEDULE SCPA/EPTL§ or Rule # Have the proper fees been included with the proceeding? Filing fee is according to the following schedule based upon: the subject matter of an informal statement of account that has been filed orthe value of the estate’s tax return/inventory when a petition for Decree on Filing Instruments Approving Accounts has been submitted 0 but under 10,000$ 45.00 10,000 but under 20,00075.00 20,000 but under 50,000215.00 50,000 but under 100,000280.00 100,000 but under 250,000420.00 250,000 but under 500,000625.00 500,000 and over1,250.00 Recording fee for instruments releasing and discharging a fiduciary but which do not contain any statement of account is $6.00 per page 2402 2402(4) 2402(5) 2402(4) INF-ACTG-CHK release 8/9/04 PAGE 4 COMMENTS AND COURT NOTES Form Number SCPA/EPTL§ or Rule # When Permitted Whenever distribution can be made by agreement of all parties concerned by the filing of receipts and releases concerning the accounting. Forms Always Required •Receipts and Releases (or similar documents) JA-2 Forms or Documents Sometimes Required •Petition •Varied Titled Receipts and Releases (see note above) •Proposed Decree Approving Informal Accounting •Final Report •Tax Discharge of Liability Letter •Tax Department Waiver •Statement of Account •Attorneys Affidavit of Services •Waiver/Consent from State Attorney General •Waiver and Consent for Individual •Copy of Supreme Court Order 2203(2) 207.42 Documents signed by Power of Attorney (Provide certified copy of POA and comply with Section 13-2.3 EPTL and 207.48 Uniform Rules). Check to be certain all documents are properly acknowledged. THIS MATERIAL IS PROVIDED FOR INFORMATIONAL/TRAINING PURPOSES ONLY. – It is intended for use in conjunction with review of the applicable statutes and rules of the Surrogate’s Court and the Surrogate’s Court Operations Manual.