Cal. Rules of Court, rule 7.901 · Chapter 19. Trusts
Trustee's accounts
Text — As posted by the Judicial Council of California (read October 22, 2026)
(a) Period covered
A trustee's account must state the period covered by the account.
(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.
(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.
Notes and commentary — not rule text
History
(Subd (a) amended effective January 1, 2002.)
(Subd (b) amended effective January 1, 2002.)
(Subd (c) amended effective January 1, 2002.)
Rule 7.901 amended effective January 1, 2002; adopted effective January 1, 2001.
Source of truth
- Edition
- As posted by the Judicial Council of California (read October 22, 2026)
- Official file
- https://courts.ca.gov/cms/rules/index/seven/rule7_901
- Text hash
- sha256 a9ec6343d6a97960a89d26c56adcff1a425c8be8c715b3983c6b5a32fc5e2933
- Composed by
- compose_crc.py 2026-10-22: the Judicial Council's rule pages read paragraph by paragraph; verify_crc.py's second reading of the Council's per-title PDFs finds every paragraph
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.