15.09 Accounts
- Notice of the hearing on a final account of an executor or administration or on a current account that is intended to be binding pursuant to the Section 24-2 of the Probate Act shall be given to the persons, described in the Section 24-2 of the Probate Act, as follows:
- Such notice shall be in writing, accompanied by a copy of the account, except where notice is to be given by publication.
- The notice shall contain the time, place, and nature of the hearing and substantially the following sentence: "If the account is approved by the court after the hearing, in the absence of fraud, accident, or mistake, the account as approved is binding upon all persons to whom this notice is given".
- The notice shall be given at least ten (10) days prior to the hearing in the manner, provided by Supreme Court Rules, except when notice is by publication as herein provided, and except whenever the person resides outside the continental limits of the United States, the notice shall be by airmail at least twenty (20) days prior to the date of the hearing.
- Whenever the name or place of residence of any such person is unknown or upon due diligence cannot be ascertained, an affidavit to that effect shall be filed with the clerk of the court having jurisdiction of the probate or guardianship estate by said executor or administrator. Notice shall then be given to such person by publication thereof at least once in a newspaper of general circulation, published in the county where the probate or guardianship proceedings have been conducted, at least twenty (20) days prior to the date of the hearing.
- Proof of such notice shall be filed with the clerk of the court having jurisdiction of the probate or guardianship estate on or before the date of the hearing.
- No notice need be given to any person, from whom a receipt of payment in full is exhibited to this court, or who enters an appearance in writing and waives notice.
- If a person entitled to notice is represented by a representative of a foreign country or an attorney-in-fact or an assignee whose appearance is on file, or guardian ad litem, notice as required for motions shall be sent to such representative, not less than ten (10) days before the date set for hearing.
Notice of the hearing on final account of a guardian or of a current account that is intended to be binding pursuant to the Probate Act shall be given in the same manner as provided in section (a) of this rule to the minor or disabled person to whose estate the account relates, if living; to the guardian ad litem; to each claimant, whose claim has been filed and remains undetermined or unpaid; to the heirs at law or legal representative of a deceased minor or disabled person; and where entitled, to the chief attorney of the Administrator of Veterans Affairs. Such notice shall otherwise be in compliance with Section 24-11 of the Probate Act. If a person entitled to notice other than the minor or disabled person is represented by an attorney whose appearance is on file, notice as required for motions shall be sent to the attorney not less than ten (10) days before the date set for the hearing.
At the time of presenting the final account, the guardian shall establish to the court's full satisfaction, the existence of the assets stated; and each account of:
- a guardian of the estate shall state the place of residence, physical and mental condition of the minor or disabled person, and
- a guardian of the person shall state the place of residence and the fact as to attendance at school or occupation of the minor or disabled person.
Each current account shall disclose to the court the pendency of any claim, suit, or proceeding by or against the estate or representative of the estate and in estates of deceased persons any other reason, which prevents final distribution and termination of the estate.
Where the accounting is to be made to a minor or disabled person, a guardian ad litem shall be appointed to represent such person, unless excused by an order of court.