Free Instructions - New Hampshire

Instructions for completing Trustee's Accounting
(NHJB-2118-P) Form use. This form, along with the required attachments, is a report of all the transactions that have taken place during the accounting period specified. The Accounting is used to show the court the details of how the principal and income of a trust have been managed. The Accounting will summarize the money that is received and disbursed out of the trust in accordance with the will. Page 1 Top part of form. ·COURT NAME: Enter the name of the county probate court where the document will be filed. (example: Belknap County Probate Court; Rockingham County Probate Court). ·CASE NAME: Enter the name of the case (example: Trust under the Will of John Adams; Trust under the Will of Susan Jones). ·CASE NUMBER: Leave blank if not yet assigned by court OR fill in case number if it is known. ·Check off either Original or Amended to indicate if this is the first filing for this reporting period or a correction to a previous accounting filed. Numbered part of form 1. On the first blank line, enter the number of the account being filed, such as the 1st, 2nd, 10th, etc. On the next blank lines, enter the period of time covered by this account using the following guidelines to determine the beginning and ending dates: For 1st accounts, the beginning date will be the date of the trustee's appointment. The ending date will be the last day of the month, which precedes the anniversary month of appointment. (Example: If the appointment was 6/15/07, the accounting period would be from 6/15/07 to 5/31/08.) For accounts other than the first account, the beginning date will be the day after the ending date of the last accounting period. The ending date will be the last day of the month, which precedes the anniversary month of appointment. (Example: If the appointment was 6/15/07 and the last accounting period ended 5/31/08, the accounting period will be from 6/1/08 to 5/31/09.) If you are filing a final account, check off the box. 2. Trustee name is the name of the person that has been appointed by the court to manage the assets of the trust. Enter the trustee's name, telephone number and complete mailing address with zip code. Co-trustee name, if applicable, is the name of the second person that has been appointed by the court to manage the assets of the trust along with the first person appointed. Enter that person's name, telephone number and complete mailing address with zip code. Complete this section ONLY if the trustee has hired an attorney for this case. Enter the attorney's name, telephone number, law firm, NH Bar Identification Number and complete mailing address with zip code. Enter the dollar amounts for Total Principal Received, Total Principal Disbursed and Balance of Principal on Hand from the totals in numbers 5, 6, 7 for Principal amounts and enter the dollar amounts for Total Income Received, Total Income Disbursed and Balance of Income on Hand from the totals in numbers 8, 9, 10 for Income amounts. These amounts will fill in automatically if you are completing this form online.

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Order This section will be completed by the judge once the document is filed with the court and reviewed in detail by the judge. Page 2 5. PRINCIPAL RECEIVED Definition: Principal is the main part of the trust (aka corpus). It is not the interest or income. The principal section is intended to show the assets of the trust. Under each schedule name are directions about the information needed in each schedule. A schedule is simply a separate sheet of paper showing the detail of the amounts shown in question 5. You may put each schedule on a separate sheet of paper or put multiple schedules on one sheet of paper. Once the correct information has been listed on each schedule, the corresponding totals should be entered into #5 under the correct categories. Attach all schedules to the accounting form to be filed with the court. TOTAL PRINCIPAL RECEIVED (Schedules A + B + C) Add the amounts shown on each line for Schedule A, B and C. Enter the total sum of the principal received on the line provided and also enter the amount on Page 1, #4. These totals will fill in automatically if you are completing this form online. 6. PRINCIPAL DISBURSED The principal disbursed section is intended to show the expenses and distributions that have been paid by the trust. Under each schedule name are directions about the information needed in each schedule. A schedule is simply a separate sheet of paper showing the detail of the amounts shown in question 6. You may put each schedule on a separate sheet of paper or put multiple schedules on one sheet of paper. Once the correct information has been listed on each schedule, the corresponding totals should be entered into #6 under the correct categories. Attach all schedules to the accounting form to be filed with the court. TOTAL PRINCIPAL DISBURSED (Schedule D + E + F) Add the amounts shown on each line for Schedule D, E and F. Enter the total sum of the principal disbursed on the line provided and also enter the amount on Page 1, #4. These totals will fill in automatically if you are completing this form online. 7. SCHEDULE G. BALANCE OF PRINCIPAL ON HAND* is the result of the amount of TOTAL PRINCIPAL RECEIVED less the amount of TOTAL PRINCIPAL DISBURSED. Enter the total amount on the line provided for Schedule G. Attach a separate sheet listing each asset at both book value/cost and current value. Include any corresponding bank/investment statements.

Page 3 8. INCOME RECEIVED The income section is intended to show the assets of the trust that were received during the accounting period stated. Under each schedule name are directions about the information needed in each schedule. A schedule is simply a separate sheet of paper showing the detail of the amounts shown in question 8. You may put each schedule on a separate sheet of paper or put multiple schedules on one sheet of paper. Once the correct information has been listed on each schedule, the corresponding totals should be entered into #8 under the correct categories. Attach all schedules to the accounting form to be filed with the court.
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TOTAL INCOME RECEIVED (Schedules 1 + 2 + 3) Add the amounts shown on each line for Schedule 1, 2 and 3. Enter the total sum on the line provided and also enter the amount on Page 1, #4. These totals will fill in automatically if you are completing this form online. 9. INCOME DISBURSED The income section is intended to show the assets of the trust that were distributed or paid during the accounting period stated. Under each schedule name are directions about the information needed in each schedule. A schedule is simply a separate sheet of paper showing the detail of the amounts shown in question 9. You may put each schedule on a separate sheet of paper or put multiple schedules on one sheet of paper. Once the correct information has been listed on each schedule, the corresponding totals should be entered into #9 under the correct categories. Attach all schedules to the accounting form to be filed with the court. TOTAL INCOME DISBURSED (Schedules 4 + 5 + 6 + 7) Add the amounts shown on each line for Schedule 4, 5, 6,and 7. Enter the total sum on the line provided and also enter the amount on Page 1, #4. These totals will fill in automatically if you are completing this form online. 10. SCHEDULE 8. BALANCE OF INCOME ON HAND is the result of the amount of TOTAL INCOME RECEIVED less the amount of TOTAL INCOME DISBURSED. Attach a separate sheet itemizing the proof of balance at both book value/cost and current value. Include any corresponding bank /investment statements. Enter the total amount on the line provided for Schedule 8 and also enter the amount on Page 1, #4. This total will fill in automatically if you are completing this form online.

* These schedules must list each asset at both book value/cost and current market value at the beginning (Schedule A and 1) and end (Schedule G and 8) of the accounting period. Page 4 For each of the Questions 11 through 14, check off one box ­ yes or no ­ and provide additional details as required. 11. Check off one box ­ yes or no ­ to indicate if an Information Schedule, Probate Rule 108(E) is attached to this accounting. Check off one box ­ yes or no ­ to indicate if all Federal and State Income Tax Returns of the trust which are due at the time of filing this account have been filed and the related taxes paid. If no, attach explanation. Check off one box ­ yes or no ­ to indicate if this trust is a charitable trust. If it is a charitable trust, does the Uniform Management of Institutional Funds Act (UMIFA) apply, in that the investment policies are such to obtain the highest possible total rate of return. Check off one box ­ yes or no ­ to indicate if there are any changes to the beneficiaries. If yes, attach that information, (i.e. change of address, copy of death certificate) Please read the paragraph prior to the signature lines and comply with the instructions. The undersigned trustees certify that a copy of this account has been sent to all beneficially interested parties. On the line provided within the paragraph, enter the date a copy of this account was sent to the Director of Charitable Trusts, if required.

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Signature section This form must be signed in the presence of a Notary Public Or Justice of the Peace. They will complete the section immediately following your signature. You will sign the form on the Trustee Signature line, and date it in the appropriate space to the left. If there are two trustees, both must sign and date the form. ATTENTION BENEFICIALLY INTERESTED PARTIES Please READ this section. This section discusses the right to file a written objection to this account within 30 days. ASSENT/WAIVER OF NOTICE All interested parties that have examined this account, agree it is correct and request that it be allowed without further notice to them, should complete the `Assent' form (NHJB-2121-P) and file it with this account. To assent to this account, each interested party must sign their name on the line provided, print their name underneath and enter their complete mailing address including zip code.

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PROBATE COURT RULE 108(E) Please READ this section. This section state Probate Court Rule 108 (E), which may require additional information to be filed. Do not file this page with the court.

Review the completed form for accuracy prior to filing it with the court. If completing this form on-line, some fields may be filled in automatically based on entries in other fields. If more space is needed for any question, please attach additional sheets of paper.

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