2010 Massachusetts Code
PART II REAL AND PERSONAL PROPERTY AND DOMESTIC RELATIONS
TITLE II DESCENT AND DISTRIBUTION, WILLS, ESTATES OF DECEASED PERSONS AND ABSENTEES, GUARDIANSHIP, CONSERVATORSHIP AND TRUSTS
CHAPTER 206 ACCOUNTS AND SETTLEMENTS OF EXECUTORS, ADMINISTRATORS, GUARDIANS, CONSERVATORS, TRUSTEES AND RECEIVERS
Section 24 Allowance of accounts; final determination

[ Text of section effective until July 1, 2011. Repealed by 2008, 521, Sec. 38. See 2008, 521, Sec. 44.]

[ Introductory clause of the first paragraph effective until November 2, 2010. For text effective November 2, 2010, see below.]

Section 24. Upon application for the allowance of an account filed in the probate court such notice as the court may order shall be given by publication, unless all persons interested receive actual notice, and by delivering or mailing by registered mail a copy of the citation to the attorney general if there are public charitable interests, to the department of developmental services in the case of mentally retarded persons and to the Veterans Administration if interested, and

[ Introductory clause of the first paragraph as amended by 2010, 239, Sec. 66 effective November 2, 2010. For text effective until November 2, 2010, see above.]

Upon application for the allowance of an account filed in the probate court such notice as the court may order shall be given by publication, unless all persons interested receive actual notice, and by delivering or mailing by registered mail a copy of the citation to the attorney general if there are public charitable interests, to the department of developmental services in the case of persons with an intellectual disability and to the Veterans Administration if interested, and

(1) For accounts of administrators of intestate estates to the heirs;

(2) For accounts of executors and administrators with the will annexed to all legatees and devisees and to all other persons entitled to share in the estate whose interests are not represented except by the accountant;

(3) For accounts of guardians and conservators to the ward and to the persons who would be his heirs were he to die intestate at the time of the delivery or mailing of such notice;

(4) For accounts of trustees to all persons to or for whom income has been paid or accumulated or in the discretion of the trustee might have been paid or accumulated during the period covered by the account, and to those persons who during such period have received or were entitled to receive or in the discretion of the trustee might have received principal, and to all persons who at the mailing or delivery of such notice, in default of any appointment or otherwise, would be entitled to share in the income or principal if an existing tenancy for life or for years had then terminated or the trust estate were then distributable in whole or in part;

(5) For accounts of special administrators or in other kinds of fiduciary accounts or where the court deems special circumstances exist to such persons as the court may direct;

and in all cases to the executor or administrator of any deceased person entitled to notice or to those in being who have succeeded to the interest of such deceased person, and to other persons who are or may become interested and who shall have filed with the accountant and the register of probate a request in writing for notice of proceedings on accounts. The written assent to an account or the waiver in writing of notice thereof by a person interested or by his guardian or legal representative shall be deemed equivalent to notice.

Except as otherwise provided herein, if there are other persons interested to whom such notice has not been given by delivery or registered mail, or if the interests of persons unborn, unascertained or legally incompetent to act in their own behalf are not represented except by the accountant, the court shall appoint as guardian ad litem a competent and disinterested person to represent such interests and persons, and such guardian ad litem shall without further notice or action by the court also represent with respect to such account all interested persons who may be born after the date of his appointment. It shall not be necessary, unless the court shall so order, to designate by name persons represented by the guardian ad litem other than those who are entitled to notice by delivery or registered mailing. The guardian ad litem so appointed shall make oath to perform his duties faithfully and impartially and shall be entitled to such reasonable compensation as the court shall allow. In cases where the Veterans Administration is entitled to notice and the accountant certifies that the value of the estate does not exceed five thousand dollars, the Veterans Administration shall be deemed a competent and disinterested party to represent persons unborn, unascertained or legally incompetent to act in their own behalf.

The requirement of the appointment of a guardian ad litem to represent the interests of any person where a legally competent person entitled to notice herein has a power to appoint the entire property administered by the accountant to (1) himself, his creditors, his estate or creditors of his estate or (2) to any other class of appointees which is broader than the class of those persons who would take in default of the exercise of such power, or who has, at all times during the accounting period, a right to withdraw all of such property may be waived by the court in its discretion.

After a final decree has been entered on any account hereunder it shall not be impeached except for fraud or manifest error.

In the case of a minor entitled to notice by delivery or mailing hereunder who is under the age of fourteen at the date of the citation, such notice may be delivered or mailed to the legal or natural guardian of said minor or if the court shall so direct to some other person in his behalf.

If a deceased person in his duly allowed will has nominated a person or persons, even though interested, to represent the interests of persons unborn or unascertained or has requested that such representation be dispensed with, the court, in the absence of good cause shown, shall comply with the expressed desire of the deceased with respect to such representation.