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PET #	DESCRIPTION	YES	NO
Does this Surrogate's Court have jurisdiction over the proceeding?
NOTE: If an action has been commenced in Supreme Court - proof of disposition of the matter must be provided: withdrawal, discontinuance, Supreme Court order transferring action/part of action, etc.
Does the caption mirror the estate file name and appointee?
Is the correct type of account checked? [and has the correct account form been used?]
1.	Is the petitioner a proper party? [see SCPA §2208]
	Is the petitioner ... the appointed fiduciary
	the appointed guardian
	the appointed trustee
	a fiduciary of a deceased fiduciary [see SCPA §2207]
	Is the petitioner's name, residence and mailing address listed?
	Is the type of letters and date of issuance listed?
	Is the amount of bond and name of surety listed, if applicable?
	Are additional petitioner's information listed, if applicable?
2.	Is the decedent's name, date of death and domicile listed?
3.	Are the dates which cover the account and gross sum of account listed?
4a.	Has all tax information been listed?
4b.	Has a tax return been filed?
4c.	Was there a tax proceeding required for this estate?
	NOTE: Some courts may require a notice of appearance/waiver/consent form from the Tax Department (as an interested party) if a tax discharge letter is not on file. [see Rule §207.44]
5.	Has seven months passed since letters were issued?
	Were letters issued to the petitioner(s) revoked?
	Has more than one year passed since a prior account was filed?
6a.	Are the names and mailing addresses of all interested parties listed?
6b.	Are the names of any interested persons under a disability listed?
	Has all identifying information regarding persons under a disability been included? [see "NOTE" on petition under 6(b)]
	NOTE: Interested parties may include but are not limited to the following: unpaid creditors or persons claiming to be creditors, surety of the bond, co-fiduciaries not joining in petition, successor fiduciary of petitioner removed or suspended, State Attorney General [see EPTL §8-1.4], distributees, beneficiaries, legatees, devisees, trustees, trust beneficiaries, guardians, infants over the age of fourteen, fiduciaries of deceased beneficiaries or all distributees of deceased beneficiaries if fiduciary has not been appointed, guardian ad litems, chief fiscal officers/county treasurers.
	NOTE: A guardian ad litem may be appointed for any person listed in the petition as a person under disability. If the person under disability appears by a guardian of the property, committee, conservator or guardian of the property pursuant to Article 81 of the Mental Hygiene Law whom the Court finds has no adverse interest, no guardian ad litem is necessary.
7.	This paragraph states that there are no additional interested parties.
8.	This paragraph states that there are no prior applications made in any court for the relief requested in this petition.
	Under WHEREFORE Clause: has all relief requested been set forth?
	NOTE: All relief such as attorney's fees, commissions, disallowance of claims, creditor's claims, construction, cy pres application, etc. must be adequately described.
	Is petition dated, signed, verified, properly notarized (including proper jurat and expiration date of notary's commission)?
	Is attorney's name, address and phone number listed?
	Has Part 130 Certification been completed?
	if NOT, has a separate attorney certification as to Part 130 signing requirements been included?
If forms are computer generated, has a certification pursuant to Court Rules §207.4 been attached?

 
 
 

ACCOUNT FORMS - SCHEDULE REQUIREMENTS
	USE THE CORRECT ACCOUNT FORM [JA-4 when a trust is involved or JA-7 when no trust is involved] AND MATCHING SUMMARY STATEMENT - Certain Accounts may not use all of the following schedules.
	Has the proper title of matter, correct accounting type, dates for period of account been listed? Has a page number where each schedule starts been listed?
A	PRINCIPAL RECEIVED [JA-4 and JA-7]
	Has an itemized statement of all moneys and personal property constituting principal assets with their date of receipt or acquisition been listed?
	Has the itemized statement been compared to the inventory/tax return filed with the court?
	If assets were omitted (other than unsold real estate) has an amended schedule or explanatory affidavit been included?
	Has the net proceeds of sale of real property been listed and is a copy of the closing statement included? (Any unsold real property should be listed in Schedule J.)
	NOTE: Do not include total amount of principal assets exchanged which would incorrectly inflate gross account total (such as stocks sold to buy other stocks, bank accounts transferred to other banks or alternate types of accounts, etc. - these are reported under Schedule B (if no loss/gain) or Schedule F.
	NOTE: Schedule A should be compared to the on-hand schedules (F or G) and any decree settling prior accountings of a trust or estate from which a trust originated. All items of principal on hand in the trust or directed to be turned over to the trustee should be shown in Schedule A-2 of the trust accounting. Schedule A should also contain any items of principal received by the trustee.
A-1	REALIZED INCREASES [JA-4 and JA-7]
	Are the actual increases due to sales, liquidation or distribution of principal assets?
	Are realized increases on new investments or exchanges listed?
	Are the dates increases were realized listed and property identified from which increase was derived?
	NOTE: Refer to Uniform Rule §207.40(c) in trust accountings.
A-2	INCOME COLLECTED [JA-4 and JA-7]
	Has all income collected on income-producing assets listed in Schedule A been included?
	Has all interest been reported?
	Have all dividends been reported?
	Have all rents been reported?
	Has all other income been reported?
	Has all income collected on income-producing assets listed in Schedule A or held in income been listed here?
	NOTE: Each receipt must be separately accounted for and identified except where a security has been held for an entire year, then interest or ordinary dividends may be reported on a calendar year basis.
	NOTE: All items of income on hand in the trust or directed by decree to be turned over to the trustee as income should be shown in Schedule A-2 of a trust accounting.
B	REALIZED DECREASES [JA-4 and JA-7]
	Is a full and complete statement of all realized decreases on principal assets whether due to sale, liquidation, collection or distribution, or any other reason given?
	Have decreases on new investments or exchanges and also sales, liquidations or distributions that result in neither gain nor loss been shown?
	Have the dates of realization of each decrease and identify property from which decrease was incurred been shown?
	Has any asset which the fiduciary intends to abandon as worthless accompanied by a full statement of the reasons for abandoning it?
	NOTE: Refer to Uniform Rule §207.40(c) in trust accountings.
C	FUNERAL AND ADMINISTRATION EXPENSES AND TAXES ACTUALLY PAID [JA-7]; FUNERAL AND ADMINISTRATION EXPENSES AND TAXES CHARGED TO PRINCIPAL [JA-4]
	Are all expenses listed of a type appropriate to be charged against this account? [For account JA-4 are all expenses of a type appropriate to be charged against the principal?]
	Do expenses shown on this schedule correspond to those listed on the tax return?
	Were there any advance payment of fees made to an attorney/fiduciary without prior approval of the court?
	Is an itemized statement of all moneys chargeable (to principal) and paid for funeral, administration and other necessary expenses, together with date and reason for each expenditure been listed?
	Are similar expenditures (funeral expenses, taxes, accountant fees, legal fees, filing fees, commissions, other) consolidated?
	When a will directs all inheritance and death taxes are to be paid out of the estate, has credit for payment of the same taken in this schedule?
	Do the estate taxes shown in the account agree with any tax return filed?
	Are the estate taxes listed correctly as either a charge against the estate or as a distribution (depending on the wording of the will)?
	Is an allocation schedule showing apportionment of taxes attached if the will did not indicate that taxes be paid out of the general residual estate?
	Has each party been charged with the correct portion of taxes?
C-1	UNPAID ADMINISTRATION EXPENSES [JA-4 and JA-7]
	Are all expenses listed of a type appropriate to be charged against this account?
	Is this an itemized statement of all unpaid claims for administration and other necessary expenses?
	Is a statement as to the basis of each claim included?
C-2	ADMINISTRATION EXPENSES CHARGEABLE TO INCOME [JA-4]
	Are all expenses listed of a type appropriate to be charged against this account? [For account JA-4 are all expenses of a type appropriate to be charged against the income?]
	Is there an itemized statement of all moneys chargeable to income and paid for administration, maintenance and other expenses, together with date and reason for each such expenditure included in this schedule?
D	CREDITOR'S CLAIMS [JA-4 and JA-7] - does not apply in trustee's account
	Do expenses shown on this schedule correspond to those listed on the tax return?
	Have claims presented, allowed, paid and credited and appearing in the summary statement together with the date of payment been listed?
	Have claims presented and allowed but not paid been listed?
	Have claims presented but rejected and the date of and reason for such rejection been listed?
	Have contingent and possible claims been listed?
	Have personal claims requiring approval by the court pursuant to SCPA §1805 been listed?
	If the estate is insolvent - has the preference of claims been stated with the order of their priority?
E	DISTRIBUTIONS OF PRINCIPAL [JA-4]; DISTRIBUTIONS MADE [JA-7]
	Do all distributions comply with the terms of the will or of intestate distribution? [see EPTL 4-1.1]
	Is an itemized statement included in this schedule which lists all moneys paid and all property delivered (from principal) to beneficiaries, legatees, trustees, surviving spouse or distributees of the deceased, date of payment or delivery and name of the person to whom payment or delivery was actually made?
	If estate taxes were required to be apportioned and payments have been made on account of the taxes, are the amounts apportioned in Schedule K against beneficiaries of the estate charged against the respective individuals share?
	Do the estate taxes shown in the account agree with any tax return filed?
	Are the estate taxes listed correctly as either a charge against the estate or as a distribution (depending on the wording of the will)?
	Is an allocation schedule showing apportionment of taxes attached if the will did not indicate that taxes be paid out of the general residual estate?
	Has each party been charged with the correct portion of taxes?
E-1	DISTRIBUTIONS OF INCOME [JA-4]
	Do all distributions of income comply with the terms of the will or of intestate distribution? [see EPTL 4-1.1]
	Has an itemized statement of all moneys paid and of property delivered out of income to the beneficiaries, the date of payment or delivery and the name of the person to whom payment or delivery was made been included?
	NOTE: Distributions of income to any one beneficiary may be reported by the calendar year.
F	NEW INVESTMENTS, EXCHANGES AND STOCK DISTRIBUTIONS [JA-4 and JA-7]
	Do all new investments listed conform to the types of investments fiduciaries are empowered to make?
	Have the stock dividends and stock splits been apportioned between principal and income appropriately? [see EPTL 11-2.2]
	Has an itemized statement of all new investments with date of acquisition and cost of all property purchased been included?
	Has an itemized statement of all exchanges made, specifying dates and items received and items surrendered been included?
	Has an itemized statement of all stock dividends, stock splits, rights and warrants received, showing securities to which each relates and their allocation as between principal and income been included?
G	PRINCIPAL REMAINING ON HAND [JA-4]; PERSONAL PROPERTY REMAINING ON HAND [JA-7]
	Is an itemized statement showing all property constituting principal remaining on hand included?
	Is there a statement of all uncollected receivables and property rights due the estate?
	Has the date and cost of all such property acquired by purchase, exchange or transfers made or received, together with date of acquisition and cost been shown? (Indicate such sums in appropriate lines of the summary schedule.)
	Has all unrealized increases and decreases relating to assets on hand been shown and reported in the appropriate places in the summary schedule?
G-1	INCOME REMAINING ON HAND [JA-4]
	If cash is held in a single bank account, has the portion belonging to income been listed in this schedule?
	Is there a statement showing all undistributed income?
H	INTERESTED PARTIES [JA-4]; INTERESTED PARTIES AND PROPOSED DISTRIBUTION [JA-7]
	Is there a list of all persons/parties entitled as beneficiary, legatee, devisee, trustee, surviving spouse, distributee, unpaid creditor or otherwise to a share of the estate or fund with their post office addresses and the degree of relationship if any of each to the deceased and a statement showing the nature of the value or approximate value of the interest of each person/party?
	Is there a statement enclosed that court records have been searched for powers of attorney and assignments and encumbrances made and executed by any of the persons interested in or entitled to a share of the estate?
	Is there a list enclosed detailing each power of attorney, assignment and incumbrance, disclosed by such search, with the date of its recording and the name and address of each attorney in fact of each assignee and of each person beneficially interested under the encumbrance referred to in the respective instruments?
	Is there a statement enclosed as to whether accounting party has any knowledge of the execution of any such power of attorney or assignment not so filed and recorded?
	Do the estate taxes shown in the account agree with any tax return filed?
	Are the estate taxes listed correctly as either a charge against the estate or as a distribution (depending on the wording of the will)?
	Is an allocation schedule showing apportionment of taxes attached if the will did not indicate that taxes be paid out of the general residual estate?
	Has each party been charged with the correct portion of taxes?
I	COMPUTATION OF COMMISSIONS [JA-4 and JA-7]
	Has the amount of commissions due upon this account been computed pursuant to SCPA §2307 and has Uniform Rule §207.40(d) been complied with?
	Has the calculation of commissions been checked, making sure that items which should not be included in the basis are not included?
	Has an attorney/fiduciary complied with SCPA §2307-a? If not, have commissions been reduced by half? [see SCPA §2307-a(5)]
	Have multiple commissions been taken only when authorized by statute?
	NOTE: Items not subject to inclusion in commission computations are: properties subject to lien, specific bequests and legacies, uncollected notes and obligations, real estate unless sold.
J	OTHER PERTINENT FACTS AND CASH RECONCILIATION [JA-4 and JA-7]
	Have all other pertinent facts affecting the administration of the estate and the rights of those interested therein been stated?
	Is a statement of any real property left by the decedent that it is not necessary to include as an estate asset to be accounted for, a brief description thereof, its gross value, and the amount of mortgages or liens thereon at the date of death of the deceased been included?
	Has a cash reconciliation been included in this schedule so that verification with bank statements and cash on hand may be readily made?
K	ESTATE TAXES PAID AND ALLOCATION OF ESTATE TAXES [JA-4 and JA-7]
	Have all estate taxes assessed and paid with respect to any property required to be included in the gross estate under the provisions of the Tax Law or under the laws of the United States been detailed?
	Has a computation been included which sets forth the proposed allocation of taxes paid and to be paid and the amounts due the estate from each person in whose behalf a tax payment has been made, and also the proportionate amount of the tax paid by each of the named persons interested in this estate or charged against their respective interest, as provided in EPTL §2-1.8?
	Where an allocation of taxes is required, has the method of computing the allocation of said taxes been shown in this schedule?
	SUMMARY STATEMENT [JA-4 and JA-7]
	Have all totals for each schedule been checked?
	Have all totals been correctly carried over to the summary statement?
	Has the account been signed by the fiduciary?
	Does all relief requested in petition correspond to facts presented in the accounting?
	NOTE: Approval should be requested to pay any unpaid expenses in Schedule C-1 or creditors' claims in Schedule D or attorney's fees in Schedule C.
	Has the affidavit of the accounting party been signed and notarized properly?

 

FEE SCHEDULE	SCPA/EPTL§  or Rule #
Has the proper fee been included with the petition? Filing fee is according to the following schedule based upon the gross value of the principal (and income) - see SCPA §2402(5) 0 but under 10,000 $      35.00 10,000 but under 20,000 60.00 20,000 but under 50,000 170.00 50,000 but under 100,000 225.00 100,000 but under 250,000 335.00 250,000 but under 500,000 500.00 500,000 and over 1,000.00	2402

 

COMMENTS AND COURT NOTES		Form Number	SCPA/EPTL§  or Rule #
When Permitted	Whenever the interests of an estate require judicial approval of an account of the estate proceeding.		2208
Forms Always Required	.Petition for Judicial Settlement of Account  .Trust Accounting or  .Non-trust Accounting  .Proposed Decree	JA-1  JA-4 or  JA-7  JA-5 or JA-8	Article 22
Forms or Documents Sometimes Required	.Copies of Will, Codicils, Trust Agreements  .Receipt and Release  .Waiver of Citation and Consent in Accounting  .Citation  .Attorney's Affidavit of Legal Services  .Waiver and Consent from State Attorney General  .Waiver and Consent from State Tax Department  .Waiver and Consent from surety of bond  .Copy of Supreme Court Orders  .Affidavit of Service (Personal/Mail/Publication)  .Tax Discharge of Liability Letter	JA-2  JA-3  JA-6	207.40(b)  2210    2210  207.45  2210(5)
Account forms must include a summary statement and an affidavit of the accounting party.  Waivers and consents must recite fact that party received a summary statement of the account. Any party is entitled to request a complete copy of the account from the petitioner. [Uniform Rule 207.40(f)] Some courts require that all waivers and consents from interested parties include all necessary wherefore clauses from petition. Proposed Citation must include all relief requested in petition wherefore clauses. Proofs of Service of Citation must be filed with the Court at least two (2) working days before the return date [Uniform Rule 207.7(c)].  Guardian Ad Litem will be appointed for interested parties under a disability. Guardian ad litem will be appointed on or before the return day of process for all unknowns and persons under disability [SCPA §403].  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 statute and rules of the Surrogate's Court and the Surrogate's Court Operations Manual.