PROBATE COURTS AND DECEDENTS' ESTATES
INVENTORY, ACCOUNTS, AND DEALING WITH ASSETS
554:26-a Notice to Fiduciaries.
I. A fiduciary appointed by the probate court shall file, as required by law, an inventory within 90 days after the date of appointment, or an account of administration within one year after the date of appointment. If a fiduciary fails to file an inventory within 30 days after the required filing date, or an account of administration within 90 days after the required filing date, the fiduciary is in default. The clerk of the applicable circuit court established in RSA 490-F shall give notice of the default to the fiduciary by first class mail within 10 days after the default. In the case of any inventory, account, annual report, statement of voluntary administration, or waiver of administration affidavit, the fiduciary shall either file the inventory, account, annual report, statement of voluntary administration, or waiver of administration affidavit, or show good cause for the failure to file, within 30 days after notice of the default from the clerk. If the fiduciary fails to file or to show good cause, the judge of probate shall issue a citation to the fiduciary to appear before the judge pursuant to RSA 550:2. The fiduciary shall pay default and citation fees as established by the supreme court under RSA 490:26-a to the clerk, pursuant to RSA 490:27. The requirements of this section shall apply to fiduciaries previously appointed as the judges of probate may prescribe by rules adopted pursuant to RSA 547:33.
II. The clerk shall contemporaneously with the issuance of any citation pursuant to paragraph I and RSA 550:2 send a copy of such citation by first class mail to the following:
(a) Any surety for the fiduciary;
(b) Any person who has filed an appearance; and
(c) Any residuary beneficiary, and the director of charitable trusts in cases involving charitable dispositions and trusts.
Source. 2011, 88:19, eff. July 1, 2011.