Ill. R. Cir. Ct. Lake Cnty. 5-3.06

As amended through September 23, 2024

Rule 5-3.06 - Periodic Accounting and Annual Reports

A. Unless excused by the Court pursuant to Section 24-1(b) of the Probate Act, every representative of a decedent's estate shall present to the Court, for approval, a verified account of the administration of the estate as required by Section 24-1(a) of the Probate Act within sixty days after the expiration of one year after the issuance of letters of office. Thereafter, a verified account shall be filed annually within sixty days after the anniversary date of the issuance of letters of office until the administration is completed.

B. Whenever an Order is entered granting independent administration pursuant to Section 28-2 of the Probate Act, the independent representative shall file in open Court a verified report on the status of the estate each year within thirty days after the anniversary date of the entry of the initial Order granting independent administration until the estate is closed.

C. Unless excused by the Court, every guardian shall present to the Court for approval the verified account and evidence required by Section 24-11(a) of the Probate Act within sixty days after the expiration of one year after the issuance of letters and annually thereafter within sixty days after the anniversary date of the first verified account until the estate is closed.

D. Each current report for a decedent's estate shall disclose to the Court the pendency of any claim, suit or proceeding by or against the estate or the representative of the estate and, in estates of deceased persons, any other reason which prevents final distribution and termination of the estate.

E. Each account shall include to the satisfaction of the Court, the following categories:

1. The assets on hand at the beginning of the period of time covered by the account.

2. The income received during the period of time covered by the account.

3. The disbursements made during the period of time covered by the account.

4. The assets on hand at the close of the period of time covered by the account.

F. No representative shall be discharged until a final account has been filed and approved by the Court.

G. In an estate in which an account and/or report has not been filed and approved as required by Sections A, B or C above, the Clerk shall issue and mail a Notice to both the representative and attorney of record in the estate, advising them that an account and/or report must be filed in accordance with these Rules, and notifying them that in the event an account and/or report is not so filed they must appear on a date certain fixed by the Court to explain why they have not done so and further notifying them that failure to appear on the date so fixed may subject them to contempt proceedings and the imposition of sanctions.

H. Every Guardian of a Ward shall present to the Court for approval, a verified Annual Report of the Ward's current condition, which report shall include living arrangement; mental, physical and social condition; medical, vocational, and educational services received; and general activities of the Ward, covering the period of time from the last Report date to the present date. The Annual Report shall establish the necessity of a continuing guardianship for the Ward and shall utilize a form approved by the Court. The first Annual Report shall be due sixty days after the anniversary date of the issuance of letters of office for plenary guardianship.

I. In a Guardianship in which an Annual Report has not been filed and approved as required by Section H above, the Clerk shall issue and mail a Notice to both the Guardian and the attorney of record, if any, advising them that an Annual Report must be filed in accordance with these Rules, and notifying them that in the event an Annual Report is not so filed, they must appear on a date certain fixed by the Court to explain why they have not done so and further notifying them that failure to appear on the date so fixed may subject them to contempt proceeding and the imposition of sanctions.

Ill. R. Cir. Ct. Lake Cnty. 5-3.06

Amended effective 8/5/2024.