CA · rules
Cal. Rules of Court, rule 7.901
Trustee's accounts
(a) Period covered
A trustee's account must state the period covered by the account.
(b) First account
The first account in a testamentary trust must reconcile the initial assets on hand with the decree of distribution of the estate.
(c) Principal and income
All trustee's accounts in a trust that distributes income to a beneficiary must allocate receipts and disbursements between (1) principal receipts and disbursements, and (2) income receipts and disbursements.
History
(Subd (a) amended effective January 1, 2002.) (Subd (b) amended effective January 1, 2002.) (Subd (c) amended effective January 1, 2002.) Rule 7.901 amended effective January 1, 2002; adopted effective January 1, 2001.
Provenance
- Source
- courts.ca.gov
- Retrieved
- 2026-09-14
- Edition
- 2026-09-14
- Content hash
708432c7a82cee50dfe482736308403cce2f4f5cfd3b416b31b1b1df81872d78
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