Haw. Prob. R. 54
If formal approval of final accounts is sought, the personal representative shall serve a copy of the petition for approval of final accounts and the accounting on all beneficiaries whose interests have not been satisfied and on all creditors who filed claims which are neither barred nor satisfied, in the manner provided by Rule 7. Otherwise, the personal representative shall serve a copy of the final accounts to all distributees of the estate whose interests are affected thereby and a copy of the closing statement to all distributees, as well as to any creditors whose claims have neither been barred nor satisfied. A flag sheet shall be presented pursuant to Rule 81 for any hearing on a petition that seeks approval of final accounts of the personal representative.
Haw. Prob. R. 54
COMMENTARY:
This rule clarifies who the interested parties are to an estate at the time of final accounts and points out that unsatisfied creditors must also been given notice. This rule, combined with Rule 64, eliminates the need for publication of notice at final accounting. Notice must be served and proof made as provided in Rules 7 and 8.
A reference to the flag sheet requirement of Rule 81 is added for clarity.