Index

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

INDEX|

References are to pages

ACCOUNTS
Generally	329
Accounting periods and deadlines
Conservator of incapacitated adult	170, 248
Earlier settlement upon reasonable cause	247
First settlement of accounts	246
Fiscal year filing	248
Foreclosure trustee's report of sale	249
Guardian of minor's estate	206, 207, 248
List of delinquent fiduciaries	250
Personal representative	9, 245, 246
Second and subsequent settlement of accounts	246
Summons to delinquent fiduciary	250, 251
Testamentary trustee	247, 248
Assets less than $25,000	53
Audit of See AUDIT OF ACCOUNTS
Confidential information, protection of	38
Confirmation of	331, 332
Conservator of incapacitated adult	170, 248, 249
Deadlines	245
Debts and demands	74, 75
Deceased fiduciary, filing for	345
Disapproval of	330
Estate of decedent
Estate file
Generally	34
Notations to	120
Exceptions to	3, 5, 91, 322, 331
Hearings on See HEARINGS AND PROCEEDINGS
Federal benefits, designated payees for	11, 170, 176, 206
Fee quotes	74
Filing	3
Foreclosure accountings	252
Format	71, 329
Guardian of minor's estate	206, 207, 248, 249
Guidelines	71
Interested parties entitled to copies	8, 68, 69, 114
Minor defects in	329
Notice by posting	67
Permanent record	120
Posting	8
Principal and income	154
Resigning fiduciary	344
Small estates	11, 53, 157, 171, 207, 247

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Special needs trusts	181
Statement in lieu of account	11, 111
Statutory requirement to report	5
Substantive defects in	330
Suit to surcharge and falsify	5, 255, 332
Supporting documents	75, 79
Testamentary trustees	149
Testamentary trusts See TRUSTS, TESTAMENTARY
Time for processing	73
Vouchers	7, 75, 76, 79, 89
Waiver	53, 247
ADEMPTION	79, 99
AFFIDAVIT OF NOTICE OF PROBATE	49, 245
AUDIT OF ACCOUNTS
Generally	71
Affidavit for small estates	83
Affidavit in lieu of vouchers	149
Affidavit of payment of debts, taxes and expenses	86
Allocation of trust principal and income	154
Anti-lapse statute, applicability of	80
Assets passed to testamentary trust	86
Bank statements	79
Bond, sufficiency or adjustment of	84
Brokers' statements	80
Commissioner's fee calculations	74
Debts and demands	74
Disclaimers, presence of	80
Distributions from trusts	157
Exoneration of encumbered property	80
Federal benefits, designated payees for	176
Format	71, 73
List of heirs	113
Method	79
Noncompliant fiduciaries	73
Pecuniary bequests	81
Real estate sale, settlement statement	81
Securities	80
Supporting documents other than vouchers	91
Tax closing letter	82
Testamentary trustees	149-154, 157, 158
Testamentary trusts See TRUSTS, TESTAMENTARY
Vouchers	7, 10, 75, 76, 79, 89-91, 149
Waiver	158
AUGMENTED ESTATE	107, 108, 110, 340
BANKS
Cancelled checks	76, 89-91, 149
Fees	358

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Statements	79, 91, 149
Surety	41
BOND
Generally	41
Adjustment	43, 45, 84
Conservator of incapacitated adult	173
Enforcement actions	46
Failure to post new bond	45
Forfeiture	254, 255
Guardian of minor's estate	43, 209
Inadequate	43
Increase of	43
Notification of delinquency to surety	249
Penalty on	41
Reduction of	42, 44
Sufficiency of	41
Surcharge	255
Surety	41, 249
Waiver of surety for small estates	41
CLAIMS AGAINST DECEDENT'S ESTATE
Generally	139
Cause of action, accrual of	146
Claims that should not be paid	141
Commissioner's hearing	141
Contested claims	144
Contingent claims	144
Creditors	139
Debts and demands hearing	141, 296, 299, 316
Election to claim statutory allowances	302
Elective share of surviving spouse	303
Fiduciary's claims other than for reimbursement	301
Filing with commissioner	139, 299, 301
Insolvent estate	301
Generally	142
Judgment liens	304
Priority of claims	111, 142, 301, 303-305
Interest on claims	303
Notice	140
Priority of statutory allowances	301
Proof, filing	139
Statutes of limitations	142, 146
Statutory exemptions and allowances	145
Unliquidated claims	144
COMMISSIONERS
Abilities	15, 329, 330
Accounting See ACCOUNTS

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Appointment	3, 13, 16
Assistant	4, 18
Audit of accounts See AUDIT OF ACCOUNTS
Authority to conduct hearings	293, 295
Complaints against
Generally	27
Rules of the Standing Committee Addressing Complaints	28
Conflicts of interest	332
Creditors' claims against estate	139, 140
Debts and demands hearing	139-141
Deputy	4, 18
Disqualification	332
Distributions by guardian to minor with living parent	205
Duties	2, 15, 93, 329, 335, 337
Equipment	24
Estate of decedent See ESTATE OF DECEDENT
Evaluation by court	20, 23, 337
Expertise	14
Fiduciaries See FIDUCIARIES
Geographical distribution of	13
Hearing on objections to inventory	62, 63
Immunity	333
Informal dispute resolution	70
Judicial oversight	13, 19, 23, 337
Jurisdiction of	1
Personal representatives See PERSONAL REPRESENTATIVES
Public officer, status as	37
Qualifications	15, 17, 330
Quasi-judicial official, status as	333
Recordkeeping	33
Reports
Generally	329
Conclusive effect upon confirmation	295, 296
Confirmation of	331, 332
Copies to be sent to interested parties upon request	5, 340
Debts and demands hearing	297
List of fiduciaries, quarterly report of	252
List of fiduciaries, semi-annual report of	251
Statutory requirement	5
Timeliness of review	22, 140
Statutory authorization for	1
Subpoena power	4
Supervision by court	19, 23
Tickler system for office	25, 34

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CONSERVATORS OF INCAPACITATED ADULTS See also FIDUCIARIES
Generally	163
Accounts
Generally	170
Accounting periods and deadlines	170, 248, 249
Copies to interested parties	69
Final	171
Allowable expenditures	165
Appointment proceeding
Costs of	167
Respondent's right to counsel	168
Bond
Generally	44, 173
Forfeiture	255
Nonresidents	42
Caregiver costs	166
Charitable organizations acting as	163
Compensation	169, 357, 361
Conversion to custodianship	180
Custodial trustee, transfer of assets to	181
Duties	163
Election to take statutory allowances	110
Expenditures	165
Expenses of conservator	167, 168
Family members as caregivers	166
Federal benefits, designated payees for	170, 176
Fees	169, 357, 361
Financial exploitation of incapacitated persons	182
Funeral and burial expenses	166
Furniture	179
Gifts from estate	165
Guardian of incapacitated adult
Bond	173
Compensation	169
Role distinguished from conservator	163
Inventory
Generally	55
Copies to interested parties	69
Deadline for filing	248
Jointly held real estate	58
Representative payee for US government payments	56, 176
Investments	169, 171
Jewelry	179
Joint accounts	178
Medicaid rules	175
Powers	164

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Property of incapacitated person
Personal property	178, 179
Real property
Maintenance of	167, 180
Sale of	164, 172, 180, 312, 313
Utility bills	167, 180
Special needs trust	181
Support and maintenance costs	165
Termination	174
Utility bills	167, 180
Valuation, inventory	55
COURT
Complex matters, referral to	297
Conversion of conservatorship to custodianship	180
Distributions by guardian to minor with living parent	204
Fiduciaries and
Delinquent	250, 253
Surcharge of	5, 255, 332
Funds paid into	341
Hearings of commissioners, court's role in	295
Order relieving fiduciary and appointing successor	344
Reporter	338
Setting bond	44
Special needs trust, funding from conservatorship	181
Structured settlements	43
Supervision of commissioners	13, 19, 23, 337
CREDITORS
Affidavit of claim	301
Claims to commissioner	33, 35, 139, 301
Inventory, accessibility of	55
Transfer on death deeds	53
DEBTS AND DEMANDS	74, 75, 139-142, 297, 299-301
DECANTING OF TRUSTS	161
DISQUALIFICATION OF COMMISSIONER	332
DIVIDENDS	92, 96, 99, 151, 153
ESTATE OF DECEDENT See also PERSONAL REPRESENTATIVES;
TAXES
Accounting, statement in lieu of	111
Accounts
Commissioner's notations to	120
Copies to be provided to interested parties	68, 114
Estate file	34
Ademption	79, 99
Apportionment of estate taxes	105, 106
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