Oregon Estate Accounting (ORS 116.083)

New This format was added in October 2026. We built it from the statute text cited below. It hasn't yet been reviewed by a practitioner licensed in Oregon, so have your attorney check the first account you prepare.

Known limitations:

A final account also needs the statements in ORS 116.083(4), such as tax filings, any reserve and the petition for distribution. You add those.
The ORS 116.173 fee estimate doesn't apply the highest-value rule of ORS 116.173(2) or include the 1% on non-probate property. Enter a fee basis if those change it.
Guardianship and conservatorship accounts aren't supported in this format.

How Summafolio formats it

Accountings for Oregon are formatted to the structure of: Oregon account (ORS 116.083 contents).

An account containing the items ORS 116.083(2) requires: the period covered; the total value of property chargeable per the inventory or the balance of the prior account; all money and property received; all disbursements; and the money and property on hand. Trustee reports show trust property and liabilities, market values where feasible, all receipts and disbursements and the source and amount of the trustee's compensation (ORS 130.710(3)).

Sources:

ORS 116.083 (accounting by personal representative)
ORS 116.093 (notice of final account)
ORS 116.173 (compensation of personal representative)
ORS 130.710 (trustee's duty to inform and report)
ORS chapter 129 (Uniform Principal and Income Act)
Principal and income: ORS chapter 129 (Uniform Principal and Income Act)

Notes:

Evidence of disbursements must accompany the account unless the court orders or a rule provides otherwise (ORS 116.083(2)(d)).
The account ends with a declaration under penalty of perjury in the form required by ORCP 1 E (ORS 116.083(2)(g)); replace the verification wording with that declaration.
A final account must also include the statements of ORS 116.083(4): estate tax return filed, Oregon taxes paid or secured, any reserve requested, how the personal representative's compensation was determined, the petition for distribution and, if any property will escheat, the ORS 116.205 statement. Add those before filing.
Guardianship and conservatorship accounts aren't supported in this format. Check the circuit court's supplementary local rules before filing.

What an Oregon account must contain

ORS 116.083 sets out when a personal representative accounts and what each account includes. Accounts are filed annually within 60 days after the anniversary of appointment (unless the court orders otherwise), after resignation or removal, when the estate is ready for final settlement, and whenever the court orders.

Under ORS 116.083(2), each account must include:

the period covered;
the total value of property the personal representative is chargeable with according to the inventory, or the balance of the prior account;
all money and property received during the period;
all disbursements during the period, with evidence of the disbursements unless an order or rule provides otherwise;
the money and property of the estate on hand;
any other information needed to show the condition of the estate, or that the court requires;
a declaration under penalty of perjury in the form required by ORCP 1 E.

A final account must also include, under ORS 116.083(4), statements that any estate tax return was filed and that Oregon taxes are paid or secured, any reserve requested, how the personal representative's compensation was determined, the petition for a judgment of distribution and, if property will escheat, a statement under ORS 116.205. With the distributees' written consent, a statement can sometimes be filed in place of an annual or final account (ORS 116.083(3), (5)). Notice of the final account goes to distributees and unpaid creditors at least 20 days before the objection deadline (ORS 116.093).

Personal representative's compensation

ORS 116.173(3) sets the commission on the property subject to the jurisdiction of the court: 7% of the first $1,000, 4% from $1,000 to $10,000, 3% from $10,000 to $50,000 and 2% above $50,000, plus 1% of non-probate property (other than life insurance) reportable for estate tax. The property includes the decedent's property subject to administration, income received during administration and gains on sales above the asset's value (ORS 116.173(1)); each asset is valued at its highest value shown in an inventory or account (ORS 116.173(2)). The court may allow more for extraordinary services, and a will that provides for compensation controls.

Trustees

A trustee sends a report at least annually and on termination to the permissible distributees, and to other qualified beneficiaries who ask. It lists trust property and liabilities, with market values if feasible, and shows all receipts and disbursements, including the source and amount of the trustee's compensation (ORS 130.710(3)).

Principal and income

Oregon's Uniform Principal and Income Act is ORS chapter 129. Expenses of settling a decedent's estate are generally charged to principal (ORS 116.007).

What Summafolio produces

An account with each item of ORS 116.083(2) in order, from the inventory value (or prior balance) through the money and property on hand, with itemized schedules, an estimate of compensation under ORS 116.173(3)(a) that shows its base, and a reconciliation of cash to the account statements. The estimate doesn't apply the highest-value rule or the 1% on non-probate property; enter a fee basis if those change it. Add the ORS 116.083(4) statements and the ORCP 1 E declaration before filing a final account, and check your circuit court's supplementary local rules. Guardianship and conservatorship accounts aren't supported in this format.

Frequently asked questions

Do I have to attach evidence of disbursements?

Yes, unless an order or rule of the court provides otherwise (ORS 116.083(2)(d)). Summafolio's review packet indexes the statement behind every payment.

Can I skip the annual account?

If the distributees consent in writing, ORS 116.083(3) lets you file a statement instead, unless the court orders otherwise. The statement has its own contents, including the most recent statement for each financial account and a list of unpaid claims.

Samples and next steps

Sample: Oregon estate account17-page PDF and Excel workbook from a fictional matter.
Guide: Principal and Income Act: Allocating Trust Receipts & ExpensesPlain-English explanation with citations.
Free template: Estate accounting template (executor's account)Blank PDF and Excel. A template, not a court form.
PricingOne price per accounting, every export included.
How it worksFrom statements to a reconciled accounting.
All states and formatsCompare the 18 state formats and the uniform format.

Other states

No court has approved or endorsed Summafolio. Accountings are formatted to the structure of the sources cited above, and some courts require their own forms or local rules. This page is general information, not legal advice. Confirm the current requirements with the statute, your court and an attorney licensed in your state.

Oregon estate and trust accounting format