Guides
Fiduciary accounting, explained
Plain-English guides with citations to the statutes and court rules. General information, not legal advice.
California
California trust accounting: what a §1061 account must show
The charges-and-credits summary, the schedules Probate Code §1062 requires, and the notices a trustee's account under §16063 must carry.
Florida
Florida trust accountings under §736.08135 and Rule 5.346
What a Florida trustee's accounting must contain, how the Appendix A model format is organized, and when the six-month limitations notice matters.
All states
Principal and income: allocating receipts and expenses under the Uniform Act
Why trusts keep two accounts, the default rules under the Uniform Principal and Income Act, and where states depart from them.