New: a trial court in 1 of every 10 U.S. counties. Read the post
Court Rules

California Rules of Court

Rule 7.901. Trustee's accounts

Cal. Rules of Court, rule 7.901

Current text effective January 1, 2002.

#(a) Period covered

A trustee's account must state the period covered by the account.

#

(Subd (a) amended effective January 1, 2002.)

#(b) First account

The first account in a testamentary trust must reconcile the initial assets on hand with the decree of distribution of the estate.

#

(Subd (b) amended effective January 1, 2002.)

#(c) Principal and income

All trustee's accounts in a trust that distributes income to a beneficiary must allocate receipts and disbursements between (1) principal receipts and disbursements, and (2) income receipts and disbursements.

#

(Subd (c) amended effective January 1, 2002.)

#History

Rule 7.901 amended effective January 1, 2002; adopted effective January 1, 2001.

What this rule requires

Document Filing Requirements

  • A trustee's account must state the period covered by the account.

  • The first account in a testamentary trust must reconcile the initial assets on hand with the decree of distribution of the estate.

  • All trustee's accounts in a trust that distributes income to a beneficiary must allocate receipts and disbursements between (1) principal receipts and disbursements, and (2) income receipts and disbursements.

Official text: courts.ca.gov , checked October 19, 2026.