The complaint in an action for the
settlement of an account
(a) shall contain the names and addresses of all persons interested in the
account,
including any surety on the bond of the
fiduciary, specifying which of them, if any, are
minors or mentally incapacitated persons,
the names and addresses of their guardians, or
if there is no guardian then the names and
addresses of the parents or persons standing
in loco parentis to the minors;
(b) shall specify the period of time covered by the account and contain a
summary of the
account. The summary shall state, all as
shown by the account: (1) in the case of a first
accounting, the amount for which the
accountant was chargeable as of the date the trust
or obligation devolved upon him or her, or
where an inventory is on file, the amount of
the inventory; or in the case of a second
or later accounting, the balance remaining in the
hands of the accountant as shown in the
last previous account; (2) the amount for which
the accountant became chargeable in
addition thereto; (3) the total of the first two
items; (4) the amount of the allowances
claimed in the account; and (5) the balance in
the accountant's hands. Charges and
allowances sought on account of corpus and income
shall be stated separately both in the
summary and in the account;
(c) shall have annexed thereto the account which shall be dated;
(d) shall ask for the allowance of the account, and also for the allowance
of commissions
and a fee for the accountant's attorney,
if accountant intends to apply therefor; and
(e) shall be filed at least 20 days prior to the day on which the account
is to be settled.
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