Contents

• Library: Manual for Commissioners of Accounts (Virginia CLE) (2019 Ed.)

TABLE OF CONTENTS

Preface to the Sixth Edition
Acknowledgments
Dedication
In Memoriam: Furman B. (Pat) Whitescarver, Jr.
Electronic Forms: Instructions and Table
Lists of Commissioners of Accounts:
Alphabetically by Jurisdiction
Alphabetically by Last Name
CHAPTER 1: PURPOSES OF MANUAL AND STATUTORY AUTHORIZATION AND JURISDICTION OF COMMISSIONERS OF ACCOUNTS
1.1	IN GENERAL
1.2	SUMMARY OF STATUTORY AUTHORIZATION AND JURISDICTION OF COMMISSIONERS OF ACCOUNTS
1.201	Introduction
1.202	Foreword
1.203	Summaries of Statutes
CHAPTER 2: JUDICIAL APPOINTMENT AND OVERSIGHT OF COMMISSIONERS OF ACCOUNTS
2.1	INTRODUCTION
2.2	APPOINTMENT PROCEDURES
2.201	Preliminary Considerations of the Office of Commissioners of Accounts
2.202	Job Description and Qualities to Consider in Prospective Appointees
2.203	Appointment Procedure
2.204	Assistant/Deputy Commissioners of Accounts: Appointment and Relationships
2.3	SUPERVISION
2.301	Review of Timeliness of Fiduciaries' Work
2.302	Timeliness of the Commissioner's Work
2.303	Evaluation of the Commissioner's Continuing Commitment to the Office
2.304	The Commissioner's Relationships with the Public, the Bar and Court Personnel
2.4	THE COMMISSIONER'S OFFICE
2.5	CONCLUSION

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CHAPTER 3: COMPLAINTS AGAINST COMMISSIONERS
CHAPTER 4: RECORD KEEPING AND FILE MAINTENANCE
4.1	IN GENERAL
4.2	METHODS FOR KEEPING THE RECORD OF FIDUCIARIES
4.3	PRACTICE
CHAPTER 5: ACCESS TO FILES OF COMMISSIONERS
5.1	IN GENERAL
5.101	Nature of the Office of Commissioner of Accounts
5.102	Applicability of FOIA to the Court and Its Records
5.2	RECORDS THAT ARE NOT "PUBLIC RECORDS"
5.3	PROTECTION OF CONFIDENTIAL INFORMATION IN COURT FILES
5.4	REVIEW BY INTERESTED PARTIES
CHAPTER 6: ADEQUACY OF THE FIDUCIARY'S BOND
6.1	IN GENERAL
6.2	NONRESIDENT FIDUCIARIES
6.3	ADEQUACY OF PENALTY ON BOND
6.4	REDUCTION OF PENALTY ON BOND
6.5	FAILURE OF FIDUCIARY TO POST NEW BOND
CHAPTER 7: THE INVENTORY
7.1	IN GENERAL
7.101	Forms
7.102	When Inventories Not Required
7.103	Furnishing Copies of Inventories
7.104	Enforcement of Filing Requirement
7.105	Affidavit of Notice of Probate; Enforcement
7.2	DECEDENTS' ESTATES
7.201	Instructions Generally
7.202	Specific Instructions
7.203	Assets That Do Not Exceed $25,000
7.204	Uniform Real Property Transfer on Death Act

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7.3	TIMELINESS
7.4	VALUATION
7.5	INCAPACITATED ADULTS
7.501	Instructions Generally
7.502	Specific Instructions
7.6	MINORS
7.601	Instructions Generally
7.602	Specific Instructions
7.7	TESTAMENTARY AND INTER VIVOS TRUSTEES AND OTHERS
7.701	Minor's Tort Claims Recoveries
7.702	Trustees for Incapacitated Veterans
7.703	Instructions Generally
7.704	Specific Instructions
7.8	OBJECTIONS TO INVENTORIES
7.801	Enforcement Authority
7.802	Unresolved Objections

CHAPTER 8: POSTING OF ACCOUNTS; NOTICE TO INTERESTED PARTIES
8.1	IN GENERAL
8.2	DECEDENTS'ESTATES
8.3	OTHER FIDUCIARY ESTATES

CHAPTER 9: THE ACCOUNT AUDIT
9.1	IN GENERAL
9.2	GUIDELINES FOR ACCOUNTS
9.201	Format of Account
9.202	Time for Processing
9.203	Fee Quotes and Commissions
9.204	Debts and Demands
9.205	Vouchers (Documents) to Be Submitted to Support an Account
9.3	AUDITOR'S REVIEW

CHAPTER 10: THE VOUCHER AND OTHER SUPPORTING DOCUMENTS
10.1	VOUCHERS GENERALLY
10.2	TYPES OF VOUCHERS
10.201	Receipts and Copies of Cancelled Checks for Payment of Debts
10.202	Receipts for Tangible Personal Property
10.203	Other Supporting Documents

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CHAPTER 11: ESTATES OF DECEDENTS: A CHECKLIST OF DUTIES OF THE COMMISSIONER
11.1	IN GENERAL
11.2	PROTECTION OF BENEFICIARIES
11.201	Investment of Cash
11.202	Debts Paid Those of Decedent
11.203	Funeral Expenses
11.204	Fiduciary Compensation and Attorneys' Fees
11.205	Interest on Bequests
11.206	Interest on Accounts and Debt Instruments Specifically Bequeathed
11.207	Dividends on Stock Bequeathed
11.208	Distribution to a Minor
11.209	Distribution to Other Persons Non Sui Juris
11.210	Distribution to Person Deceased
11.211	Ademption
11.212	Abatement
11.213	Distribution to a Trust
11.214	Improper By-Pass Distributions From the Estate to Beneficiaries of Trust Under Agreement
11.215	Payment of Estate Taxes or Debts by Trust
11.216	Allocation of Estate Taxes
11.217	Partial Distributions
11.218	The Omitted Spouse
11.219	The Augmented Estate
11.220	Family Allowance, Exempt Property, and Homestead
11.221	What to Do with the Personal Representative Who Will Not Settle His or Her Account
11.222	Statement in Lieu of Account
11.223	Enforcement of Notice Requirement in Va. Code § 64.2-508
11.224	Additional Duties of Commissioner Under Va. Code § 64.2-508
11.225	Furnishing Inventories and Accounts; Delay in Approval of Same (Va. Code § 64.2-1303)
11.226	Nonexoneration (Va. Code § 64.2-531)
11.227	Sale of Real Property to Pay Estate Obligations or Legacies
11.228	Uniform Real Property Transfer on Death Act
11.3	TAXING AUTHORITIES
11.4	THE ACCOUNT AS A PERMANENT RECORD

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CHAPTER 12: CREDITORS AND CLAIMS AGAINST THE ESTATE
12.1	IN GENERAL
12.2	FILING OF CLAIMS AGAINST THE ESTATE
12.3	DEBTS AND DEMANDS HEARING
12.4	WHEN CREDITORS' CLAIMS SHOULD NOT BE PAID
12.401	Expired Statutes of Limitations
12.402	Insolvent Estates
12.5	CONTINGENT AND UNLIQUIDATED CLAIMS
12.6	CONTESTED CLAIMS
12.7	STATUTORY EXEMPTIONS AND ALLOWANCES
12.8	STATUTES OF LIMITATION
12.9	SPECIFIC STATUTES OF LIMITATIONS
CHAPTER 13: AUDITING ACCOUNTS OF TRUSTEES OF TESTAMENTARY TRUSTS

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