The NHJB 2117 P form is a legal document used in New Hampshire for Executors and Administrators to report the accounting of an estate. This form provides a structured way to summarize receipts, disbursements, and the overall balance held by the executor or administrator. Completing this form accurately is essential for compliance with probate court requirements.
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The NHJB 2117 P form plays a crucial role in the probate process in New Hampshire, specifically for executors and administrators managing an estate. This form is used to provide a detailed accounting of the financial activities related to the estate, ensuring transparency and compliance with legal requirements. It includes sections for reporting total receipts and disbursements, allowing for a clear summary of the estate's financial status. Executors or administrators must include their names, contact information, and any co-executors involved. Additionally, the form requires a breakdown of receipts from various sources, such as personal property sales, income generated from assets, and any cash collected from real estate transactions. On the disbursement side, the form details administrative expenses, attorney fees, funeral costs, and distributions to beneficiaries. It also addresses important tax obligations and the necessity for any changes in beneficiary information. Ultimately, the NHJB 2117 P form serves as a comprehensive tool for accountability, guiding executors through the complexities of estate management while ensuring that all parties involved are kept informed.
THE STATE OF NEW HAMPSHIRE
JUDICIAL BRANCH
http://www.courts.state.nh.us
Court Name:
Case Name: Estate of
Case Number:
(if known)
EXECUTOR’S/ADMINISTRATOR’S ACCOUNTING
Original
Amended
1.
The
account for the period beginning
and ending
Check if final account
2.
Executor/administrator name
Telephone
Mailing address
Co-executor/administrator name
3.
Attorney name
Firm name
Bar ID #
Mailing Address
4.
Account Summary (totals taken from the following page)
TOTAL RECEIPTS
$
TOTAL DISBURSEMENTS (expenses)
BALANCE HELD BY EXECUTOR / ADMINISTRATOR
5. Total Value of Estate from the Accounting Worksheet
ORDER
Account allowed.
Account allowed pending filing of
Account disallowed for the following reasons
0
If this is a final account, receipts for the balance must be filed within 30 days.
Date
Judge
NHJB-2117-P (03/25/2013)
Page 1 of 4
6.RECEIPTS
Schedule A – Inventory Total of Personal Estate or
Balance held at Prior Accounting
On a separate sheet of paper, list all the personal estate (but not real estate) that was listed on the Inventory form. For accounts other than the first account, list each item included in Schedule 9 of the prior accounting.
Schedule B – Net Gains (or losses) on Sales/Other Dispositions
On a separate sheet of paper, list the Inventory value and sale
price for any asset sold (other than real estate), and show the difference
between the two amounts. Also list the date of the sale.
Schedule C – Income on all personal property, including dividends,
during accounting period
On a separate sheet of paper, list all income including dividends
and interest received during this accounting period. List the
individual amounts and date each was received.
Schedule D – Cash received from sale of real estate
If real estate was listed on the Inventory, and has been sold during
this accounting period, on a separate sheet of paper list the address
of the real estate, sale price, amounts deducted from sale price,
amount received by the estate, and the date of sale. (May also attach
a copy of the HUD settlement statement.)
Schedule E – Cash collected on rents of real estate
If real estate was listed on the Inventory, and was not sold but rent
was collected during this account period, on a separate sheet of paper,
list the amount collected and the months for which the rent was collected.
Schedule F – Personal estate not listed on the Inventory
On a separate sheet of paper, list each asset that was not listed on the
Inventory with an explanation as to why it was not listed. Also list
the description and value for each asset.
Schedule G – Money advanced or contributed to estate
On a separate sheet of paper, list the name of the person who
gave money to the estate, the amount and date given.
TOTAL RECEIPTS (Schedules A - G)
Add the amounts in Schedules A through G. Also enter this amount
on Page 1, #4.
Page 2 of 4
7. DISBURSEMENTS (expenses)
Schedule 1 – Administrative expenses including taxes
Administrative expenses are all expenses incurred in administering the
estate, such as filing fees, publication fees, bond premiums, etc. On a
separate sheet of paper, list the date paid, each expense and the amount.
Schedule 2– Attorney and Fiduciary Fees
Total Fees (show breakdown below)
Attorney fees $
Exec / Admin fees
Prior fees allowed to date:
Probate rules require fees to be shown in summary form.
This summary is sufficient unless the Court requires further detail.
Schedule 3– Funeral and burial expenses
List all funeral and burial expenses, the amount and the date paid.
Schedule 4– Paid spouse's allowance out of personal estate
If a Motion for Spousal Allowance has been filed and granted by the court, on a separate sheet of paper, list the name of the spouse, amount disbursed and the date Motion was granted by the court. If Receipt (Form NHJB-2139-P) was not filed, you must file it at this time.
Schedule 5– Debts, including expenses of last sickness
On a separate sheet of paper, list all debts and/or claims paid during this accounting period that existed prior to death. List the last sickness expenses individually. List the amount paid, the date of payment and to whom the payment was made.
Schedule 6 – Distribution to legatees, not residuary legatees .... $
On a separate sheet of paper, list each person who received specific bequests under the will. List name, amount received or item received and its value. If Receipts (Form NHJB-2139-P) were not filed for each person, you must file them at this time.
Schedule 7 – Interim distributions made with prior court approval $
If a Motion for Distribution was filed and granted by the court during this accounting period, you must list the names that were on the Motion, the amounts distributed, and date the Motion was granted by the court. If Receipts (Form NHJB-2139-P) were not filed for each person, you must file them at this time.
Schedule 8 – Other Disbursements
On a separate sheet of paper, list any other disbursements not listed in
Schedules 1 through 7 above. List the amount disbursed, date it was
disbursed and the name of the person receiving the disbursement.
TOTAL DISBURSEMENTS (Schedules 1 - 8)
Add the amounts in Schedules 1 through 8. Also enter this amount
Page 3 of 4
8. SCHEDULE 9– BALANCE HELD BY EXECUTOR / ADMINISTRATOR
(Total Receipts minus Total Disbursements)
On a separate sheet of paper, list all the assets, except real estate, Remaining in the estate and the value of each asset. If there is no will, a Motion for Order of Distribution (2131-P) must be filed at the same time as this account, if this is a final account. After the Motion is granted by the court, the assets may be distributed and a Receipt (2139-P) must be filed for each person. Also enter this amount on Page 1, #4.
9.Is an information schedule pursuant to Probate Rule 108(E) attached to this accounting?
Yes No
10.Have all Federal and State Income Tax Returns of the deceased for the period ending with
his/her death been filed and the related taxes paid?
Yes
No
11. Have all Federal and State Income Tax Returns of the Estate, which are due at the time of filing
this account, been filed and the related taxes paid?
12.Have there been any changes to the beneficiaries of the estate or have any of the beneficiaries’ addresses changed? 0 Yes 0 No If yes, on a separate sheet of paper, list those changes. If any beneficiary has died, attach a death certificate for that person.
13.The undersigned hereby represent(s) that the above accounting is true and accurate to the best of his/her/their knowledge and belief, and certifies that the following has been sent to all persons beneficially interested in this account and all parties appearing of record: a copy of the account which includes a notice to beneficially interested parties stating that the account may be approved unless a written objection is filed within 30 days after the date the account is filed in the probate court.
I state that on this date I provided this document(s) to the parties who have filed an appearance for
this case or who are otherwise interested parties by:
Hand-delivery
OR
US Mail OR
Email (E-mail only by prior agreement of the parties based on Circuit Court Administrative Order).
Executor/Adminis. Signature
(must be signed in the presence of a Notarial Officer)
State of
, County of
This instrument was acknowledged before me on
by
Executor/Administrator
My Commission Expires
Affix Seal, if any
Signature of Notarial Officer / Title
IMPORTANT NOTICE
To Beneficially Interested Parties
This Account may be approved by the probate court unless a written objection, containing the specific factual or legal basis for the objection, is filed within 30 days after the date the Account is filed in the probate division. Failure to file an objection may forfeit your right to a hearing concerning the Account or your objection, and the probate division may then act without a hearing or any further notice to you.
ASSENT and WAIVER OF NOTICE
If all the parties interested in the account want to certify that they have examined the account, find it correct and request that it be allowed without further notice to them, please complete an “Assent” form (NHJB-2121-P) and file it with this account.
Page 4 of 4
ACCOUNTING WORKSHEET
To Calculate Total Value of Estate (Page 1, Item #5)
and use for determining any court fees.
Total Value of Entire Estate
For this amount, see Inventory or Amended Inventory, page 1, section 6C.
Personal estate not inventoried and other receipts (current)
For this amount, see this Accounting form, Section 6, Schedule F.
Personal estate not inventoried and other receipts (previous)
To calculate this amount, see all prior Accounting forms, Section 6, Schedule F.
4. TOTAL Value of Estate
Add 1+2+3. Enter total on the line to the right and also enter this amount on Page 1, #5 of the Accounting form. Do not file this page with the court.
PROBATE DIVISION RULE 108(E).
The account shall show significant transactions that do not affect the amount for which the executor/administrator is accountable.
1.The schedule listing such transactions shall consist of an information schedule, which shall be set forth at the end of the other schedules required in an account, setting forth each transaction by a separate number.
2.All changes in investments not reflected as gains or losses reported on other schedules of receipts shall be listed. These would include, but not be limited to, stock dividends; stock splits; changes in name; exchanges; or reorganizations.
3.All new investments made within the accounting period, and in hand at the close thereof, shall be noted on the schedules of assets on hand at the close of the accounting period. Totally new investments, and increased or additional investments in the same investment as shown on the schedules of assets on hand at the beginning of the account period of the account, shall be separately designated or annotated.
4.With regard to book accounts, notes or installment obligations (whether secured or not), detail regarding collections or payments shall be provided to permit reconciliation of the balances shown on schedules of assets on hand at the beginning and the close of the accounting period.
5.The executor/administrator shall also report on the information schedule the details of any events causing or resulting in a change in the manner, method or course of the executor/administrator's administration. Such events would include, but not be limited to, death of an interim income beneficiary; shifting enjoyment of the income to another beneficiary; death of a remainderman during the course of administering an estate; or a beneficiary reaching a designated age, after which time the beneficiary has a right to mandate partial withdrawals of principal.
Do not file this page with the court.
NHJB-2117-P (12/01/2008) (Accounting Worksheet)
What is the NHJB 2117 P form?
The NHJB 2117 P form is an accounting document used in the probate process in New Hampshire. It is specifically designed for executors or administrators of an estate to report financial transactions related to the management of the estate. This form helps ensure transparency and accountability by detailing receipts, disbursements, and the overall financial status of the estate.
Who needs to file the NHJB 2117 P form?
Executors or administrators of an estate are required to file the NHJB 2117 P form. If you have been appointed to manage the estate of a deceased person, this form is essential for reporting how the estate's assets have been handled. It is important for maintaining accurate records and for the approval process by the probate court.
What information is required on the NHJB 2117 P form?
The form requires various details, including the names and contact information of the executor or administrator and any co-executors. It also asks for an overview of the estate's financial activities, such as total receipts, total disbursements, and the balance held by the executor or administrator. Additionally, it includes schedules for documenting specific transactions like income, expenses, and distributions to beneficiaries.
What are the consequences of not filing the NHJB 2117 P form?
Failure to file the NHJB 2117 P form can lead to complications in the probate process. The court may not approve the accounting, which could delay the distribution of assets to beneficiaries. Moreover, it may result in legal repercussions for the executor or administrator, including potential liability for mismanagement of the estate's assets.
Can the NHJB 2117 P form be amended after it is filed?
Yes, the NHJB 2117 P form can be amended. If there are errors or changes in the financial information after the form has been submitted, the executor or administrator can file an amended version. It is crucial to ensure that all information is accurate to avoid issues with the probate court.
What happens after the NHJB 2117 P form is filed?
Once the NHJB 2117 P form is filed, the probate court will review the accounting. If everything is in order, the court may approve the account. If there are objections from interested parties, the court may schedule a hearing to address those concerns. Executors and administrators must notify all interested parties about the filing, as they have the right to contest the account within a specified timeframe.
Is there a deadline for filing the NHJB 2117 P form?
Yes, there is a deadline for filing the NHJB 2117 P form, especially if it is the final account. The executor or administrator must file the final account within a specific period, typically within 30 days after the estate’s financial activities have concluded. It is essential to adhere to this timeline to avoid complications in the probate process.
Misconception 1: The NHJB 2117 P form is only for final accounts.
This form can be used for both original and amended accounts. Executors and administrators may need to file it multiple times during the estate administration process, not just at the conclusion.
Misconception 2: All receipts and disbursements must be listed in detail on the form.
While the form requires a summary of receipts and disbursements, detailed explanations are usually provided on separate sheets. The court may request more details if necessary, but a summary is often sufficient.
Misconception 3: Filing the NHJB 2117 P form guarantees automatic approval by the court.
Approval is not guaranteed. The court will review the account and may allow it, allow it pending further filing, or disallow it for specific reasons. Interested parties can also file objections, which may delay approval.
Misconception 4: There is no need to notify beneficiaries when filing the form.
Beneficiaries must be notified that the account has been filed. The executor or administrator must provide a copy of the account and inform them of their right to object within 30 days.
Misconception 5: The NHJB 2117 P form is the only document needed for estate accounting.
In addition to this form, other documents may be required, such as receipts for distributions made to beneficiaries and a motion for order of distribution if there is no will. Each case may have unique requirements based on its circumstances.
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