Rule C-6 - Inventories and Accounts(a) REQUIREMENTS. The conservator must file an inventory and accounts. Any inventory and account must comply with Rule 109 and must be accompanied by the form for reporting complete account numbers required by that rule.(b) INVENTORY AND APPRAISALS. (1)Time for Fling and Form. The inventory must be filed by the conservator within 90 days after the conservator's appointment. The inventory must be typed or electronically printed on the form maintained by the Register of Wills or a form that is substantially similar in content and format to that form, and must be verified in the manner described in Rule 103(c). The inventory must be filed with appraisals as provided in Rule C-6(b)(2)-(3).(2)Tangible Personal Property. Promptly upon qualification, the conservator must engage the services of a qualified appraiser to appraise all tangible personal property in the protected individual's estate if, in the judgment of the conservator, the value of property exceeds $1,000.00. Without the payment of additional court fees and subject to availability, the standing court appraiser may be engaged for this purpose. If the conservator believes that the tangible personal property is valued at $1,000.00 or less, the conservator must submit with the inventory an affidavit or declaration setting forth the description and value of the property.(3)Valuation of Real Estate. The conservator may inventory real property at the value set by the District of Columbia for purposes of assessment and taxation for the fiscal year in which the guardian was appointed. If the conservator determines that any real property should be independently appraised, the fair market value must be determined by an appraiser selected by the conservator who is licensed by the District of Columbia.(4)No Assets. If, at the time of the appointment of the conservator, the protected individual has no assets that can be collected, the conservator must file an affidavit or declaration in lieu of the inventory stating that the conservator has collected no assets. The affidavit or declaration must be filed within 90 days after the conservator's appointment.(c) ACCOUNT. (1) An account must be filed annually with the Register of Wills within 30 days after the anniversary date of the conservator's appointment. The account must be verified in the manner described in Rule 103(c). The account must contain an itemized statement of all receipts and disbursements for the accounting period. The account must be typed or electronically printed on the form maintained by the Register of Wills or a form that is substantially similar in content and format to that form, and must list with detailed particularity:(A) all real and personal assets of the estate and the value of each;(B) a statement of all receipts and disbursements;(C) any sale, transfer or other disposition of assets;(D) any investment, or change in form of assets;(E) the amount of the conservator's bond; and(F) the name of the surety.(d) TERMINATION OF CONSERVATORSHIP; FINAL ACCOUNT. Upon the death of protected individual, the conservator must promptly file a notice of death. Upon termination by reason of the protected individual's restoration of capacity or death, or in the event of the conservator's death or incapacity, the conservator or the conservator's personal representative must file a final account within 60 days from the date of the event, except that the account is not due earlier than the date specified for filing of the inventory.(e) NOTICE OF ACCOUNT. (1) Within 7 days before or after filing of the account, the conservator must give notice of the filing to the protected individual, any adult having care and custody of the protected individual, and any other party. The notice must be on the form maintained by the Register of Wills or a form that is substantially similar in content and format to that form, and must be served by first class mail.(2) The conservator must attach to the account a certification that the notice has been provided in accordance with this rule.(f) DOCUMENTS REQUIRED FOR AUDIT. At the time of filing an account, the conservator must: (1) exhibit all checking account bank statements and canceled checks or vouchers evidencing cash or electronic transactions during the accounting period;(2) exhibit all passbooks, ledger sheets, statements or similar documents issued by a bank, trust company, savings and loan association, brokerage firm, mutual fund, or similar institution, or the U.S. Treasury reflecting the assets of the estate on deposit or on account therein, evidencing the transactions in such assets during the accounting period;(3) where not otherwise ascertained in accordance with Rule C-6(f)(1) - (2) or (4), file a written statement by each depository of cash balances on deposit therein and of all other assets (except tangibles) carried in the account as of closing date of the accounting period; and(4) either: (A) exhibit certificates or other statement of account of custodian other than the guardian (e.g., bank, broker, mutual fund, U.S. Treasury) evidencing ownership of all securities held for future accounting; or(B) if a corporation is acting as conservator or the services of a depository have been authorized, the corporation or other depository may submit an affidavit or declaration executed by an officer of the corporation or depository, other than the officer signing the account, verifying the correctness of the securities and cash accounts held for future accounting and the corporation's or depository's custody of the securities and accounts.(g) AUDIT AND EXAMINATION. Upon filing of an annual account, the Register of Wills must promptly audit the account, examine all securities (except as provided in Rule C-6(f)(4)), check them with the account, and ascertain the correctness of all reported deposits. After determining that the account is complete and accurate in all respects, the Register of Wills must submit the account to the court for approval.(h) OBJECTIONS TO ACCOUNT. The protected individual and any person entitled to receive notice of the filing of the account have 30 days from the date of the notice to file any objections to the account with the Register of Wills. Any objection must be served on the conservator and all persons entitled to receive the notice.(i) STATEMENT OF DISTRIBUTION AND SETTLEMENT. Promptly after full distribution and settlement of an estate, the conservator must file with the Register of Wills receipts or canceled checks evidencing final distribution.Sup. Ct. R. D.C. app C R. R. C-6
Adopted by Order dated March 4, 2022, effective 8/22/2022.