Rule 215 - Account of Personal Representative(a) SUPERVISED PERSONAL REPRESENTATIVE. (1)Filing. A supervised personal representative must file an account as required by D.C. Code § 20-724 (2012 Repl.).(2)Contents of Account. In addition to the content required by Rule 113, the account must show payment of any applicable statutory allowances set out in D.C. Code §§ 19101.02 to -.04 (2012 Repl.).(3)Objection to Account. An objection to an account of a supervised personal representative must be filed within 30 days after the filing of the account.(4)Final Account Tax Certification. The final account of a supervised personal representative must include a certification that the supervised personal representative is, or is not, required to file a federal estate tax return or a District of Columbia estate transfer tax return, and if so, that any tax due, including applicable interest, has been paid in full.(b) UNSUPERVISED PERSONAL REPRESENTATIVE. (1)When Required. An unsupervised personal representative must prepare an account and serve it on all interested persons: (A) at reasonable intervals during the administration of the estate;(B) on reasonable demand by any interested person; and(C) as ordered by the court in a proceeding initiated by an interested person.(2)Contents of Account. In addition to the contents required by Rule 113, the account must show payment of any applicable statutory allowances set out in D.C. Code §§ 19101.02 to -.04 (2012 Repl.).(3) Objection to Account. (A)Interim Account. An objection to an interim account of an unsupervised personal representative may be filed at any time prior to the mailing of the final account of an unsupervised personal representative.(B)Final Account. An objection to a final account of an unsupervised personal representative must be filed within 60 days after the final account is sent.(4) Final Account. (A)Service. An unsupervised personal representative must serve the final account on all interested persons and may send the final account to each creditor of the decedent or the estate.(B)Notice. The final account of an unsupervised personal representative must include the notice to interested persons required by D.C. Code § 20-735(b) (2012 Repl.), on the form maintained by the Register of Wills or a form that is substantially similar in content and format to that form. Adopted by Order dated March 4, 2022, effective 8/22/2022.COMMENT
Rule 113 includes the general requirements for format, contents, and audit of accounts.
The finality of unsupervised administration provided for in D.C. Code § 20-736 (2012 Repl.) requires serving both the final account and the notice to interested persons described in D.C. Code § 20-735(b) (2012 Repl.). Any certificate of completion of unsupervised administration filed pursuant to Rule 221 must be accompanied by a copy of the notice sent with the final account.