SENATORS Austria, Johnson, Espy

To amend sections 2106.01, 2106.02, 2106.13, 2107.19,

1

2107.76, 2109.07, 2109.09, 2109.11, 2109.12,

2

2109.18, 2109.24, 2109.30, 2109.31, 2109.32,

3

2113.25, 2113.28, 2113.53, 2113.64, 2115.09,

4

3705.09, and 5905.11, to amend the version of

5

section 2117.06 that was in effect immediately

6

prior to January 27, 1997, to enact sections

7

2105.25, 2105.26, 2106.25, 2109.301, 2109.302, and

8

2109.303 and to repeal section 2113.533 of the

9

Revised Code relative to a surviving spouse's

10

election whether to take under the will, will

11

contests, the final and distributive account of an

12

estate's administration, and other provisions of

13

probate law and relative to a probate court

14

procedure for declaring a man to be the father of

15

an adult child if specified conditions are met.

16

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:

Section 1.  That sections 2106.01, 2106.02, 2106.13, 2107.19,	17
2107.76, 2109.07, 2109.09, 2109.11, 2109.12, 2109.18, 2109.24,	18
2109.30, 2109.31, 2109.32, 2113.25, 2113.28, 2113.53, 2113.64,	19
2115.09, 3705.09, and 5905.11 and the version of section 2117.06	20
that was in effect immediately prior to January 27, 1997, be	21
amended and sections 2105.25, 2105.26, 2106.25, 2109.301,	22
2109.302, and 2109.303 of the Revised Code be enacted to read as	23
follows:	24

Sec. 2105.25. (A) As used in this section and section	25
2105.26 of the Revised Code:	26

(1) "Adult child" means a person born in this state who is	27
twenty-three years old or older.	28

(2) "Genetic test" has the same meaning as in section	29
3111.09 of the Revised Code.	30

(B) A man alleging himself to be the father of an adult	31
child, the adult child's mother, and the adult child may appear	32
together before the probate judge of the county in which the man	33
resides and jointly file a declaration stating that the man is the	34
adult child's father and requesting that the court issue an order	35
declaring the man to be the adult child's father. The declaration	36
must state that the adult child's birth certificate does not	37
designate anyone as the adult child's father, the request for the	38
order is made freely and voluntarily by all parties appearing	39
before the court, and genetic test results show the man is the	40
adult child's father. A copy of the birth certificate and the	41
genetic test results must be attached to the declaration.	42

(C) The man alleging himself to be the adult child's father	43
and the adult child may appear before the court without the adult	44
child's mother and file the declaration if the mother is deceased	45
or has been adjudicated incompetent. If the man alleging himself	46
to be the adult child's father is not a resident of this state,	47
appearance under this section may be made before a probate judge	48
of any county of this state.	49

Sec. 2105.26. (A) If the probate court determines the	50
following, it shall issue the order requested under section	51
2105.25 of the Revised Code declaring the man alleging himself to	52
be the father of the adult child to be the adult child's father:	53

(1) The order was freely and voluntarily requested.

54

(2) No person is designated as the father on the birth	55
certificate of the adult child.	56

(3) Genetic test results show that the man is the father of	57
the adult child.	58

(4) It is in the best interests of the man and adult child	59
that the order be issued.	60

(B) As part of the order, the court shall order the adult	61
child's birth certificate to be changed to designate the man as	62
the adult child's father.	63

(C) After issuance of an order under this section, the adult	64
child shall be considered the child of the man declared to be the	65
father as if born to him in lawful wedlock, except that the adult	66
child and the adult child's mother shall not be awarded child	67
support from the man for the time the adult child was a minor.	68

Sec. 2106.01.  (A) After the probate of a will and the	69
filing of the inventory and the appraisementinitial appointment	70
of an administrator or executor of the estate, the probate court	71
shall issue a citation to the surviving spouse, if any is living	72
at the time of the issuance of the citation, to elect whether to	73
exercise the surviving spouse's rights under Chapter 2106. of the	74
Revised Code, including, after the probate of a will, the right to	75
elect to take under the will or under section 2105.06 of the	76
Revised Code.	77

(B) If the surviving spouse elects to take under section	78
2105.06 of the Revised Code and if the value of the property that	79
the surviving spouse is entitled to receive is equal to or greater	80
than the value of the decedent's interest in the mansion house as	81
determined under section 2106.10 of the Revised Code, the	82
surviving spouse also is entitled to make an election pursuant to	83
division (A) of section 2106.10 of the Revised Code.	84

(C) If the surviving spouse elects to take under section	85
2105.06 of the Revised Code, the surviving spouse shall take not	86
to exceed one-half of the net estate, unless two or more of the	87
decedent's children or their lineal descendants survive, in which	88
case the surviving spouse shall take not to exceed one-third of	89
the net estate.	90

For purposes of this division, the net estate shall be	91
determined before payment of federal estate tax, estate taxes	92
under Chapter 5731. of the Revised Code, or any other tax that is	93
subject to apportionment under section 2113.86 or 2113.861 of the	94
Revised Code.	95

(D) Unless the will expressly provides that in case of an	96
election under division (A) of this section there shall be no	97
acceleration of remainder or other interests bequeathed or devised	98
by the will, the balance of the net estate shall be disposed of as	99
though the surviving spouse had predeceased the testator. If	100
there is a disposition by a will to an inter vivos trust that was	101
created by the testator, if under the terms of the trust the	102
surviving spouse is entitled to any interest in the trust or is	103
granted any power or nomination with respect to the trust, and if	104
the surviving spouse makes an election to take under section	105
2105.06 of the Revised Code, then, unless the trust instrument	106
provides otherwise, the surviving spouse is deemed for purposes of	107
the trust to have predeceased the testator, and there shall be an	108
acceleration of remainder or other interests in all property	109
bequeathed or devised to the trust by the will, in all property	110
held by the trustee at the time of the death of the decedent, and	111
in all property that comes into the hands of the trustee by reason	112
of the death of the decedent.	113

(E) The election of a surviving spouse to take under a will	114
or under section 2105.06 of the Revised Code may be made at any	115
time after the death of the decedent, but the surviving spouse	116
shall be made not make the election later than one monthfive	117
months from the servicedate of the citation to electinitial	118
appointment of an administrator or executor of the estate. On a	119
motion filed before the expiration of the one-monthfive-month	120
period, and for good cause shown, the court may allow further time	121
for the making of the election. If no action is taken by the	122
surviving spouse before the expiration of the one-monthfive-month	123
period, it is conclusively presumed that the surviving spouse	124
elects to take under the will. The election shall be entered on	125
the journal of the court.	126

When proceedings for advice or to contest the validity of a	127
will are begun within the time allowed by this division for making	128
the election, the election may be made within three months after	129
the final disposition of the proceedings, if the will is not set	130
aside.	131

(F) When a surviving spouse succeeds to the entire estate of	132
the testator, having been named the sole devisee and legatee, it	133
shall be presumed that the spouse elects to take under the will of	134
the testator. No citation shall be issued to the surviving spouse	135
as provided in division (A) of this section, and no election shall	136
be required, unless the surviving spouse manifests a contrary	137
intention.	138

Sec. 2106.02.  (A) The citation to make the election	139
referred to in section 2106.01 of the Revised Code shall be sent	140
to the surviving spouse by certified mail. Notice that the	141
citation has been issued by the court shall be given to the	142
administrator or executor of the estate of the deceased spouse.	143

(B) The citation shall be accompanied by a general	144
description of the effect of the election to take under the will	145
or under section 2105.06 of the Revised Code and the general	146
rights of the surviving spouse under Chapter 2106. of the Revised	147
Code. The description shall include a specific reference to the	148
procedures available to the surviving spouse under section 2106.03	149
of the Revised Code and to the presumption that arises if the	150
surviving spouse does not make the election in accordance with	151
division (E) of section 2106.01 of the Revised Code. The	152
description of the general rights of the surviving spouse under	153
Chapter 2106. of the Revised Code shall include a specific	154
reference to the presumption that arises if the surviving spouse	155
does not make the election within the time period specified by	156
section 2106.25 of the Revised Code. The description of the	157
effect of the election and of the general rights of the surviving	158
spouse need not relate to the nature of any particular estate.	159

(C) A surviving spouse electing to take under the will may	160
manifest the election in writing within the times described in	161
division (E) of section 2106.01 of the Revised Code.	162

Sec. 2106.13.  (A) If a person dies leaving a surviving	163
spouse and no minor children, leaving a surviving spouse and minor	164
children, or leaving minor children and no surviving spouse, the	165
surviving spouse, minor children, or both shall be entitled to	166
receive, subject to division (B) of this section, in money or	167
property the sum of forty thousand dollars as an allowance for	168
support. If the surviving spouse selected two automobiles under	169
section 2106.18 of the Revised Code, the allowance for support	170
prescribed by this section shall be reduced by the value of the	171
automobile having the lower value of the two automobiles so	172
selected. The money or property set off as an allowance for	173
support shall be considered estate assets.	174

(B) The probate court shall order the distribution of the	175
allowance for support described in division (A) of this section as	176
follows:	177

(1) If the person died leaving a surviving spouse and no	178
minor children, one hundred per cent to the surviving spouse;	179

(2) If the person died leaving a surviving spouse and minor	180
children, and if all of the minor children are the children of the	181
surviving spouse, one hundred per cent to the surviving spouse;	182

(3) If the person died leaving a surviving spouse and minor	183
children, and if not all of the minor children are children of the	184
surviving spouse, in equitable shares, as fixed by the probate	185
court in accordance with this division, to the surviving spouse	186
and the minor children who are not the children of the surviving	187
spouse. In determining equitable shares under this division, the	188
probate court shall do all of the following:	189

(a) Consider the respective needs of the surviving spouse,	190
the minor children who are children of the surviving spouse, and	191
the minor children who are not children of the surviving spouse;	192

(b) Allocate to the surviving spouse, the share that is	193
equitable in light of the needs of the surviving spouse and the	194
minor children who are children of the surviving spouse;	195

(c) Allocate to the minor children who are not children of	196
the surviving spouse, the share that is equitable in light of the	197
needs of those minor children.	198

(4) If the person died leaving minor children and no	199
surviving spouse, in equitable shares, as fixed by the probate	200
court in accordance with this division, to the minor children. In	201
determining equitable shares under this division, the probate	202
court shall consider the respective needs of the minor children	203
and allocate to each minor child the share that is equitable in	204
light of the child's needs.	205

(C) If the surviving spouse selected two automobiles under	206
section 2106.18 of the Revised Code, the probate court, in	207
considering the respective needs of the surviving spouse and the	208
minor children when allocating an allowance for support under	209
division (B)(3) of this section, shall consider the benefit	210
derived by the surviving spouse from the transfer of the	211
automobile having the lower value of the two automobiles so	212
selected.	213

(D) If, pursuant to this section, the probate court must	214
allocate the allowance for support, the administrator or executor,	215
within five months of the initial appointment of an administrator	216
or executor, shall file with the probate court an application to	217
allocate the allowance for support.	218

(E) The administrator or executor shall pay the allowance for	219
support unless a competent adult or a guardian with the consent of	220
the court having jurisdiction over the guardianship waives the	221
allowance for support to which the adult or the ward represented	222
by the guardian is entitled.	223

(F) For the purposes of this section, the value of an	224
automobile that a surviving spouse selects pursuant to section	225
2106.18 of the Revised Code is the value that the surviving spouse	226
specifies for the automobile in the affidavit executed pursuant to	227
division (B) of section 4505.10 of the Revised Code.	228

Sec. 2106.25.  Unless otherwise specified by a provision of	229
the Revised Code or this section, a surviving spouse shall	230
exercise all rights under Chapter 2106. of the Revised Code within	231
five months of the initial appointment of an executor or	232
administrator of the estate. It is conclusively presumed that a	233
surviving spouse has waived any right not exercised within that	234
five-month period or within any longer period of time allowed by	235
the court pursuant to this section. Upon the filing of a motion	236
to extend the time for exercising a right under Chapter 2106. of	237
the Revised Code and for good cause shown, the court may allow	238
further time for exercising the right that is the subject of the	239
motion.	240

Sec. 2107.19.  (A)(1) Subject to divisions (A)(2) and (B) of	241
this section, when a will has been admitted to probate, the	242
fiduciary for the estate or another person specified in division	243
(A)(4) of this section promptly shall, within two weeks of the	244
admission of the will to probate, give a notice as described in	245
this division and in the manner provided by Civil Rule 73(E) to	246
the surviving spouse of the testator, to all persons who would be	247
entitled to inherit from the testator under Chapter 2105. of the	248
Revised Code if hethe testator had died intestate, and to all	249
legatees and devisees named in the will. The notice shall mention	250
the probate of the will and, if a particular person being given	251
the notice is a legatee or devisee named in the will, shall state	252
that the person is named in the will as beneficiary. A copy of	253
the will admitted to probate is not required to be given with the	254
notice.	255

(2) A person entitled to be given the notice described in	256
division (A)(1) of this section may waive that right by filing a	257
written waiver of the right to receive the notice in the probate	258
court. The person may file the waiver of the right to receive the	259
notice at any time prior to or after the will has been admitted to	260
probate.	261

(3) The fact that the notice described in division (A)(1) of	262
this section has been given, subject to division (B) of this	263
section, to all persons described in division (A)(1) of this	264
section who have not waived their right to receive the notice,	265
and, if applicable, the fact that certain persons described in	266
that division have waived their right to receive the notice in	267
accordance with division (A)(2) of this section, shall be	268
evidenced by a certificate that shall be filed in the probate	269
court in accordance with division (A)(4) of this section.	270

(4) The notice of the admission of the will to probate	271
required by division (A)(1) of this section and the certificate of	272
giving notice or waiver of notice required by division (A)(3) of	273
this section shall be given or filed by the fiduciary for the	274
estate or by the applicant for the admission of the will to	275
probate, the applicant for a release from administration, any	276
other interested person, or the attorney for the fiduciary or for	277
any of the preceding persons. The certificate of giving notice	278
shall be filed not later than two months after the appointment of	279
the fiduciary unless the court grants an extension of that time.	280
Failure to file the certificate in a timely manner shall subject	281
the fiduciary to the citation and penalty provisions of section	282
2109.31 of the Revised Code.	283

(B) The fiduciary or another person specified in division	284
(A)(4) of this section is not required to give a notice pursuant	285
to division (A)(1) of this section to persons who have been	286
notified of the application for probate of the will or of a	287
contest as to jurisdiction or to persons whose names or places of	288
residence are unknown and cannot with reasonable diligence be	289
ascertained, and a person authorized by division (A)(4) of this	290
section to give notice shall file in the probate court a	291
certificate to that effect.	292

Sec. 2107.76.  No person who has received or waived the right	293
to receive the notice of the admission of a will to probate	294
required by section 2107.19 of the Revised Code may commence an	295
action permitted by section 2107.71 of the Revised Code to contest	296
the validity of the will more than fourthree months after the	297
filing of the certificate described in division (A)(3) of section	298
2107.19 of the Revised Code certifying the giving of that notice	299
to or the waiver of that notice by that person. No other person	300
may commence an action permitted by section 2107.71 of the Revised	301
Code to contest the validity of the will more than four months	302
after the initial filing of a certificate described in division	303
(A)(3) of section 2107.19 of the Revised Code. A person under any	304
legal disability nevertheless may commence an action permitted by	305
section 2107.71 of the Revised Code to contest the validity of the	306
will within four months after the disability is removed, but the	307
rights saved shall not affect the rights of a purchaser, lessee,	308
or encumbrancer for value in good faith and shall not impose any	309
liability upon a fiduciary who has acted in good faith, or upon a	310
person delivering or transferring property to any other person	311
under authority of a will, whether or not the purchaser, lessee,	312
encumbrancer, fiduciary, or other person had actual or	313
constructive notice of the legal disability.	314

Sec. 2109.07.  (A) The bond required of an administrator by	315
section 2109.04 of the Revised Code shall not be required in	316
either of the following cases:	317

(1) It shall not be required of a surviving spouse to	318
administer the deceased spouse's estate if the surviving spouse is	319
entitled to the entire net proceeds of the estate.	320

(2) It shall not be required of an administrator to	321
administer an estate if there is no will, if the administrator is	322
the next of kin, and if the administrator is entitled to the	323
entire net proceeds of the estate.	324

(B) The bond otherwise required by section 2109.04 of the	325
Revised Code of an administrator shall be conditioned as follows:	326

(1) To file with the probate court within the time required	327
by section 2115.02 of the Revised Code an inventory of all	328
tangible and intangible personal property of the deceased that is	329
to be administered and that comes to the administrator's	330
possession or knowledge and an inventory of the deceased's	331
interest in real estate located in this state;	332

(2) To administer and distribute according to law all	333
tangible and intangible personal property of the deceased, the	334
proceeds of any action for wrongful death or of any settlement,	335
with or without suit, of a wrongful death claim, and the proceeds	336
of all real estate in which the deceased had an interest, that is	337
located in this state, and that is sold, when the property or	338
proceeds have come to the possession of the administrator or to	339
the possession of a person for the administrator;	340

(3) To render a just and true account of the administrator's	341
administration at the times required by section 2109.302109.301	342
of the Revised Code;	343

(4) To deliver the letters of administration into court if a	344
will of the deceased is proved and allowed.	345

Sec. 2109.09.  (A) Unless the testator has specified	346
otherwise in the will, the bond required of an executor by section	347
2109.04 of the Revised Code shall not be required of the executor	348
to administer an estate in accordance with the will of the	349
testator if the executor is the next of kin and if the executor is	350
entitled to the entire net proceeds of the estate.	351

(B) The bond otherwise required of an executor by section	352
2109.04 of the Revised Code shall be conditioned as follows:	353

(1) To file with the probate court within the time required	354
by section 2115.02 of the Revised Code an inventory of all the	355
tangible and intangible personal property of the testator that is	356
to be administered and that comes to the executor's possession or	357
knowledge and an inventory of the testator's interest in real	358
estate located in this state;	359

(2) To administer and distribute according to law and the	360
will of the testator all the testator's tangible and intangible	361
personal property, the proceeds of any action for wrongful death	362
or of any settlement, with or without suit, of a wrongful death	363
claim, and the proceeds of all real estate in which the testator	364
had an interest, that is located in this state, and that is sold,	365
when the property or proceeds have come to the possession of the	366
executor or to the possession of another person for the executor;	367

(3) To render a just and true account of the executor's	368
administration at the times required by section 2109.302109.301	369
of the Revised Code.	370

Sec. 2109.11.  The bond required by section 2109.04 of the	371
Revised Code of a testamentary trustee shall be conditioned as	372
follows:	373

(A) To make and return to the probate court within the time	374
required by section 2109.58 of the Revised Code a true inventory	375
of all moneys, chattels, rights, credits and real estate belonging	376
to the trust that come to histhe trustee's possession or	377
knowledge;	378

(B) To administer and distribute according to law and the	379
will of the testator all moneys, chattels, rights, credits, and	380
real estate belonging to the trust that come to the possession of	381
the trustee or to the possession of any other person for himthe	382
trustee;	383

(C) To render a just and true account of histhe trustee's	384
administration at the times required by section 2109.302109.303	385
of the Revised Code.	386

Sec. 2109.12.  Any bond required by or pursuant to section	387
2109.04 of the Revised Code of a guardian shall be conditioned as	388
follows:	389

(A) If applicable, to make and return to the probate court	390
within the time required by section 2111.14 of the Revised Code a	391
true inventory of all moneys, chattels, rights, credits, and real	392
estate belonging to the ward that come to histhe guardian's	393
possession or knowledge;	394

(B) To administer and distribute according to law all	395
moneys, chattels, rights, credits, and real estate belonging to	396
the ward that come to the possession of the guardian or to the	397
possession of any other person for himthe guardian;	398

(C) To render a just and true account of histhe guardian's	399
administration at any times required by or pursuant to section	400
2109.302109.302 of the Revised Code.	401

Sec. 2109.18.  A surety of a fiduciary or the executor or	402
administrator of a surety may make application at any time to the	403
probate court to be released from the bond of such fiduciary. Such	404
surety shall file hisa written request therefor with the probate	405
judge of such court and give at least five days' notice in writing	406
to such fiduciary. If, upon the hearing, the court is of the	407
opinion that there is good reason therefor, it shall release such	408
surety. The death of a surety shall always be good cause.	409

A fiduciary may make application at any time to the court for	410
the release of histhe fiduciary's sureties. Such fiduciary shall	411
file hisa written request therefor with the judge of such court	412
and give at least five days' notice in writing to such sureties.	413
If, upon the hearing, the court is of the opinion that there is	414
good reason to release such sureties, it shall order the fiduciary	415
to file an account, as provided by section 2109.302109.301,	416
2109.302,or2109.303 of the Revised Code, and such sureties shall	417
be released after the fiduciary files a new bond which is approved	418
by the court.	419

If such fiduciary fails to give new bond as directed, hethe	420
fiduciary shall be removed and histhe fiduciary's letters of	421
appointment superseded. Such original sureties shall not be	422
released until the fiduciary gives a bond, but shall be liable for	423
such fiduciary's acts only from the time of executing the original	424
bond to the filing and approval by the court of the new bond.	425

The costs of such proceeding shall be paid by the surety	426
applying to be released, unless it appears to the court that the	427
fiduciary is insolvent, incompetent, or is wasting the assets of	428
the estate.	429

Sec. 2109.24.  The probate court at any time may accept the	430
resignation of any fiduciary upon histhe fiduciary's proper	431
accounting, if the fiduciary was appointed by, is under the	432
control of, or is accountable to the court.	433

If a fiduciary fails to make and file an inventory as	434
required by sections 2109.58, 2111.14, and 2115.02 of the Revised	435
Code or to render a just and true account of histhe fiduciary's	436
administration at the times required by section 2109.302109.301,	437
2109.302,or2109.303 of the Revised Code, and if the failure	438
continues for thirty days after the fiduciary has been notified by	439
the court of the expiration of the relevant time, the fiduciary	440
forthwith may be removed by the court and shall receive no	441
allowance for histhe fiduciary's services unless the court enters	442
upon its journal its findings that the delay was necessary and	443
reasonable.	444

The court may remove any such fiduciary, after giving the	445
fiduciary not less than ten days' notice, for habitual	446
drunkenness, neglect of duty, incompetency, or fraudulent conduct,	447
because the interest of the trust demands it, or for any other	448
cause authorized by law.	449

The court may remove a trustee upon the written application	450
of more than one-half of the persons having an interest in the	451
estate controlled by the trustee, but the trustee himself is not	452
to be considered as a person having an interest in the estate	453
under the proceedings; except that no trustee appointed under a	454
will shall be removed upon such written application unless for a	455
good cause.	456

Sec. 2109.30.  (A) Except as provided in division (B) of this	457
section, within nine months after appointment, everyEvery	458
executor and administrator shall render an account of the	459
executor's and administrator's administration. Except as provided	460
in division (B) of this section, after the initial account is	461
rendered, every executor and administrator shall render further	462
accounts at least once each year. Except as provided in divisions	463
(C) and (D) of this section, every fiduciary, other than an	464
executor, administrator, or guardian of the person only, shall	465
render an account of the administration of the fiduciary's estate	466
or trust at least once in each two years. An account shall be	467
rendered by a guardian of the person only at any time, or, subject	468
to division (D) of this section, by any other fiduciary at any	469
time other than those mentioned in this section, upon the order of	470
the court either at its own instance, or upon the motion of any	471
person interested in the estate or trust, for good cause shown.	472
Except as provided in divisions (B) and (C) of this section, every	473
fiduciary, other than a guardian of the person only, shall render	474
a final account within thirty days after completing the	475
administration of the estate or the termination of the fiduciary's	476
trust or within any other period of time that the court may order.	477

Every account shall include an itemized statement of all	478
receipts of the fiduciary during the accounting period and of all	479
disbursements and distributions made by the fiduciary during the	480
accounting period. The itemized disbursements and distributions	481
shall be verified by vouchers or proof, except in the case of an	482
account rendered by a corporate fiduciary subject to section	483
1111.28 of the Revised Code. In addition, the account shall	484
include an itemized statement of all funds, assets, and	485
investments of the estate or trust known to or in the possession	486
of the fiduciary at the end of the accounting period and shall	487
show any changes in investments since the last previous account.	488
The accounts of testamentary trustees shall, and the accounts of	489
other fiduciaries may, show receipts and disbursements separately	490
identified as to principal and income.	491

Every account shall be upon the signature of the fiduciary.	492
When an account is rendered by two or more joint fiduciaries, the	493
court may allow the account upon the signature of one of them.	494

Upon the filing of every account, the fiduciary, except	495
corporate fiduciaries subject to section 1111.28 of the Revised	496
Code, shall exhibit to the court, for its examination, the	497
securities shown in the account as being in the hands of the	498
fiduciary, or the certificate of the person in possession of the	499
securities, if held as collateral or pursuant to section 2109.13	500
or 2131.21 of the Revised Code, and a passbook or certified bank	501
statement showing as to each depository the fund deposited to the	502
credit of the trust. The court may designate a deputy clerk, an	503
agent of a corporate surety on the bond of the fiduciary, or	504
another suitable person whom the court appoints as commissioner to	505
make the examination and to report the person's findings to the	506
court. When securities are located outside the county, the court	507
may appoint a commissioner or request another probate court to	508
make the examination and to report its findings to the court. The	509
court may examine the fiduciary under oath concerning the account.	510

When a fiduciary is authorized by law or by the instrument	511
governing distribution to distribute the assets of the estate or	512
trust, in whole or in part, the fiduciary may do so and include a	513
report of the distribution in the fiduciary's succeeding account	514
at the time and in the manner prescribed in section 2109.301 of	515
the Revised Code. Every guardian or conservator shall render an	516
account of the ward's estate at the time and in the manner	517
prescribed in section 2109.302 of the Revised Code. Every	518
testamentary trustee and other fiduciary not subject to sections	519
2109.301 and 2109.302 of the Revised Code shall render an account	520
of the testamentary trustee's or other fiduciary's administration	521
at the time and in the manner prescribed in section 2109.303 of	522
the Revised Code.	523

(B) An account showing complete administration before	524
distribution of assets shall be designated "final account." An	525
account filed subsequent to the final account and showing	526
distribution of assets shall be designated "account of	527
distribution." An account showing complete administration and	528
distribution of assets shall be designated "final and distributive	529
account."	530

(B)(1) In estates of decedents in which the sole legatee,	531
devisee, or heir also is the executor or administrator, no partial	532
accountings are required, and no final account or final and	533
distributive account shall be filed. The executor or	534
administrator shall be discharged by filing with the court within	535
thirty days after completing the administration of the estate a	536
certificate of termination of an estate that states all of the	537
following:	538

(a) That all debts and claims presented to the estate have	539
been paid in full or settled finally;	540

(b) That an estate tax return, if required under Chapter	541
5731. of the Revised Code, has been filed, and any estate tax due	542
under that chapter has been paid;	543

(c) That all attorney's fees have been waived by or paid to	544
counsel of record of the estate, and all fiduciary fees have been	545
waived or paid;	546

(d) The amount of attorney's fees and the amount of	547
fiduciary fees that have been paid;	548

(e) That all assets remaining after completion of the	549
activities described in divisions (B)(1)(a) to (d) of this section	550
have been distributed to the sole legatee, devisee, or heir.	551

In estates of decedents in which none of the legatees,	552
devisees, or heirs is under a legal disability, each partial	553
accounting of an executor or administrator may be waived by the	554
written consent of all the legatees, devisees, or heirs filed in	555
lieu of a partial accounting otherwise required.	556

(C)(1) The court may waive, by order, an account that	557
division (A) of this section requires of a guardian of the estate	558
or a guardian of the person and estate, other than an account made	559
pursuant to court order, if any of the following circumstances	560
applies:	561

(a) The assets of the estate consist entirely of real	562
property.	563

(b) The assets of the estate consist entirely of personal	564
property, that property is held by a bank, savings and loan	565
association, or trust company in accordance with section 2109.13	566
of the Revised Code, and the court has authorized expenditures of	567
not more than five thousand dollars annually for the support,	568
maintenance, or, if applicable, education of the ward.	569

(c) The assets of the estate consist entirely of real	570
property and of personal property that is held by a bank, savings	571
and loan association, or trust company in accordance with section	572
2109.13 of the Revised Code, and the court has authorized	573
expenditures of not more than five thousand dollars annually for	574
the support, maintenance, or, if applicable, education of the	575
ward.	576

(2) The order of a court entered pursuant to division (C)(1)	577
of this section is prima-facie evidence that a guardian of the	578
estate or a guardian of the person and estate has authority to	579
make expenditures as described in division (C)(1)(b) or (c) of	580
this section.	581

(D)(1) As used in this division:

582

(a) "Charitable trust" has the same meaning as in section	583
109.23 of the Revised Code.	584

(b) "Qualified community foundation" means any foundation	585
that is exempt from federal income taxation under sections	586
170(b)(1)(A)(vi) and 501(c)(3) of the "Internal Revenue Code of	587
1986," 100 Stat. 2085, as amended; that is further described in	588
section 1.170A-9(10) and (11) of Title 26 of the Code of Federal	589
Regulations, 26 C.F.R. 1.170A-9(10) and (11), as amended; and that	590
publishes at least annually and circulates widely within its	591
community an audited report of its fund balances, activities, and	592
donors.	593

(c) "Testamentary charitable trust" means any charitable	594
trust that is created by a will.	595

(2) If the assets of a testamentary charitable trust are	596
held and managed by a fiduciary who is an individual or by a	597
corporate fiduciary and if the trust merges into a qualified	598
community foundation, then, after the fiduciary files with the	599
court a final and distributive account pertaining to the trust and	600
activities up to the effective date of the merger, the fiduciary	601
and any successors of the fiduciary shall not be required to	602
render any accounting to the court pertaining to the merged trust	603
and activities that follow the effective date of the merger.	604

Sec. 2109.301.  (A) An administrator or executor shall	605
render an account at any time other than a time otherwise	606
mentioned in this section upon an order of the probate court	607
issued for good cause shown either at its own instance or upon the	608
motion of any person interested in the estate. Except as	609
otherwise provided in division (B)(2) of this section, an	610
administrator or executor shall render a final account within	611
thirty days after completing the administration of the estate or	612
within any other period of time that the court may order.	613

Every account shall include an itemized statement of all	614
receipts of the administrator or executor during the accounting	615
period and of all disbursements and distributions made by the	616
executor or administrator during the accounting period. In	617
addition, the account shall include an itemized statement of all	618
funds, assets, and investments of the estate known to or in the	619
possession of the administrator or executor at the end of the	620
accounting period and shall show any changes in investments since	621
the last previous account.	622

Every account shall be upon the signature of the	623
administrator or executor. When two or more administrators or	624
executors render an account, the court may allow the account upon	625
the signature of one of them. The court may examine the	626
administrator or executor under oath concerning the account.	627

When an administrator or executor is authorized by law or by	628
the instrument governing distribution to distribute the assets of	629
the estate, in whole or in part, the administrator or executor may	630
do so and include a report of the distribution in the	631
administrator's or executor's succeeding account.	632

In estates of decedents in which none of the legatees,	633
devisees, or heirs is under a legal disability, each partial	634
accounting of an executor or administrator may be waived by the	635
written consent of all the legatees, devisees, or heirs filed in	636
lieu of a partial accounting otherwise required.	637

(B)(1) Every administrator and executor, within six months	638
after appointment, shall render a final and distributive account	639
of the administrator's or executor's administration of the estate	640
unless one or more of the following circumstances apply:	641

(a) An Ohio estate tax return must be filed for the estate.

642

(b) A proceeding contesting the validity of the decedent's	643
will pursuant to section 2107.71 of the Revised Code has been	644
commenced.	645

(c) The surviving spouse has filed an election to take	646
against the will.	647

(d) The administrator or executor is a party in a civil	648
action.	649

(e) The estate is insolvent.

650

(f) For other reasons set forth by the administrator or	651
executor, subject to court approval, it would be detrimental to	652
the estate and its beneficiaries or heirs to file a final and	653
distributive account.	654

(2) In estates of decedents in which the sole legatee,	655
devisee, or heir is also the administrator or executor of the	656
estate, no partial accountings are required, and the administrator	657
or executor shall not file a final account or final and	658
distributive account. In lieu of filing a final account, the	659
administrator or executor of an estate of that type shall be	660
discharged by filing with the court within thirty days after	661
completing the administration of the estate a certificate of	662
termination of an estate that states all of the following:	663

(a) All debts and claims presented to the estate have been	664
paid in full or settled finally.	665

(b) An estate tax return, if required under the provisions	666
of the Internal Revenue Code or Chapter 5731. of the Revised Code,	667
has been filed, and any estate tax has been paid.	668

(c) All attorney's fees have been waived by or paid to	669
counsel of record of the estate, and all executor or administrator	670
fees have been waived or paid.	671

(d) The amount of attorney's fees and the amount of	672
administrator or executor fees that have been paid.	673

(e) All assets remaining after completion of the activities	674
described in divisions (B)(2)(a) to (d) of this section have been	675
distributed to the sole legatee, devisee, or heir.	676

(3) Not later than thirteen months after appointment, every	677
administrator and executor shall render an account of the	678
administrator's or executor's administration, unless a certificate	679
of termination is filed under division (B)(2) of this section.	680
Except as provided in divisions (B)(1) and (2) of this section,	681
after the initial account is rendered, every administrator and	682
executor shall render further accounts at least once each year.	683

Sec. 2109.302.  (A) Every guardian or conservator shall	684
render an account of the administration of the ward's estate at	685
least once in each two years. The guardian or conservator shall	686
render an account at any time other than a time otherwise	687
mentioned in this section upon the order of the probate court	688
issued for good cause shown either at its own instance or upon the	689
motion of any person interested in the estate. Except as provided	690
in division (B) of this section, every guardian or conservator	691
shall render a final account within thirty days after completing	692
the administration of the ward's estate or within any other period	693
of time that the court may order.	694

Every account shall include an itemized statement of all	695
receipts of the guardian or conservator during the accounting	696
period and of all disbursements and distributions made by the	697
guardian or conservator during the accounting period. The	698
itemized disbursements and distributions shall be verified by	699
vouchers or proof, except in the case of an account rendered by a	700
corporate fiduciary subject to section 1111.28 of the Revised	701
Code. In addition, the account shall include an itemized	702
statement of all funds, assets, and investments of the estate	703
known to or in the possession of the guardian or conservator at	704
the end of the accounting period and shall show any changes in	705
investments since the last previous account.	706

Every account shall be upon the signature of the guardian or	707
conservator. When two or more guardians or conservators render an	708
account, the court may allow the account upon the signature of one	709
of the guardians or conservators.	710

Upon the filing of every account, the guardian or	711
conservator, except a corporate fiduciary subject to section	712
1111.28 of the Revised Code, shall exhibit to the court for its	713
examination both of the following: the securities shown in the	714
account as being in the hands of the guardian or conservator, or	715
the certificate of the person in possession of the securities, if	716
held as collateral orpursuant to section 2109.13 or 2131.21 of	717
the Revised Code; and a passbook or certified bank statement	718
showing as to each depository the fund deposited to the credit of	719
the ward's estate. The court may designate a deputy clerk, an	720
agent of a corporate surety on the bond of the guardian or	721
conservator, or another suitable person whom the court appoints as	722
commissioner to make the examination and to report the person's	723
findings to the court. When securities are located outside the	724
county,the court may appoint a commissioner or request another	725
probate court to make the examination and to report its findings	726
to the court. The court may examine the guardian or conservator	727
under oath concerning the account.	728

When a guardian or conservator is authorized by law to	729
distribute the assets of the estate, in whole or in part, the	730
guardian or conservator may do so and include a report of the	731
distribution in the guardian's or conservator's succeeding	732
account.	733

(B)(1) The court may waive, by order, an account that	734
division (A) of this section requires of a guardian of the estate	735
or of a guardian of the person and estate, other than an account	736
made pursuant to court order, if any of the following	737
circumstances apply:	738

(a) The assets of the estate consist entirely of real	739
property.	740

(b) The assets of the estate consist entirely of personal	741
property, that property is held by a bank, savings and loan	742
association, or trust company in accordance with section 2109.13	743
of the Revised Code, and the court has authorized expenditures of	744
not more than ten thousand dollars annually for the support,	745
maintenance, or, if applicable, education of the ward.	746

(c) The assets of the estate consist entirely of real	747
property and of personal property that is held by a bank, savings	748
and loan association, or trust company in accordance with section	749
2109.13 of the Revised Code, and the court has authorized	750
expenditures of not more than ten thousand dollars annually for	751
the support, maintenance, or, if applicable, education of the	752
ward.	753

(2) The order of a court entered pursuant to division (B)(1)	754
of this section is prima-facie evidence that a guardian of the	755
estate or a guardian of the person and estate has authority to	756
make expenditures as described in divisions (B)(1)(b) and (c) of	757
this section.	758

(3) Notwithstanding the requirements for accounts by other	759
guardians under this section, a guardian of the person is not	760
required to render an account except upon an order of the court	761
that the court issues for good cause shown either at its own	762
instance or upon the motion of any person interested in the	763
estate.	764

Sec. 2109.303.  (A) Except as provided in division (B) of	765
this section, every testamentary trustee shall, and every other	766
fiduciary not subject to section 2109.301 or 2109.302 of the	767
Revised Code may, render an account of the trustee's or other	768
fiduciary's administration of the estate or trust at least once in	769
each two years. Any testamentary trustee or other fiduciary shall	770
render an account, subject to division (B) of this section, atany	771
time other than a time otherwise mentioned in this section upon an	772
order of the court issued for good cause shown either at its own	773
instance or upon the motion of any person interested in the estate	774
or trust. Every testamentary trustee shall, and every other	775
fiduciary may, render a final account within thirty days after	776
completing the administration of the estate or trust or shall file	777
a final account within any other period of time that the court may	778
order.	779

Every account shall include an itemized statement of all	780
receipts of the testamentary trustee or other fiduciary during the	781
accounting period and of all disbursements and distributions made	782
by the testamentary trustee or other fiduciary during the	783
accounting period. The itemized disbursements and distributions	784
shall be verified by vouchers or proof, except in the case of an	785
account rendered by a corporate fiduciary subject to section	786
1111.28 of the Revised Code.In addition, the account shall	787
include an itemized statement of all funds, assets, and	788
investments of the estate or trust known to or in the possession	789
of the testamentary trustee or other fiduciary at the end ofthe	790
accounting period and shall show any changes in investments since	791
the last previous account. The accounts of testamentary trustees	792
shall, and the accounts of other fiduciaries may, show receipts	793
and disbursements separately identified as to principal and	794
income.	795

Every account shall be upon the signature of the testamentary	796
trustee or other fiduciary. When two or more testamentary	797
trustees or other fiduciaries render an account, the court may	798
allow the account upon the signature of one of them.	799

Upon the filing of every account, the testamentary trustee or	800
other fiduciary, except a corporate fiduciary subject to section	801
1111.28 of the Revised Code, shall exhibit to the court for its	802
examination both of the following: the securities shown in the	803
account as being in the hands of the testamentary trustee or other	804
fiduciary, or the certificate of the person in possession of the	805
securities, if held as collateral or pursuant to section 2109.13	806
or 2131.21 of the Revised Code; and a passbook or certified bank	807
statement showing as to each depository the fund deposited to the	808
credit of the estate or trust. The court may designate a deputy	809
clerk, an agent of a corporate surety on the bond of the	810
testamentary trustee or other fiduciary, or another suitable	811
person whom the court appoints as commissioner to make the	812
examination and to report the person's findings to the court.	813
When securities are located outside the county, the court may	814
appoint a commissioner or request another probate court to make	815
the examination and to report its findings to the court. The	816
court may examine the testamentary trustee or other fiduciary	817
under oath concerning the account.	818

When a testamentary trustee or other fiduciary is authorized	819
by law or by the instrument governing distribution to distribute	820
the assets of the estate or trust, in whole or in part, the	821
testamentary trustee or other fiduciary may do so and include a	822
report of the distribution in the testamentary trustee's or	823
fiduciary's succeeding account.	824

(B) If the assets of a testamentary charitable trust are held	825
and managed by a testamentary trustee or other fiduciary who is an	826
individual or by a corporate fiduciary and if the trust merges	827
into a qualified community foundation, then, after the	828
testamentary trustee or other fiduciary files with the court a	829
final and distributive account pertaining to the trust and	830
activities up to the effective date of the merger, the	831
testamentary trustee or other fiduciary and any successors of the	832
testamentary trustee or other fiduciary shall not be required to	833
render any accounting to the court pertaining to the merged trust	834
and activities that follow the effective date of the merger.	835

(C) As used in this section:

836

(1) "Charitable trust" has the same meaning as in section	837
109.23 of the Revised Code.	838

(2) "Qualified community foundation" means any foundation	839
that is exempt from federal income taxation under sections	840
170(b)(1)(A)(vi) and 501(c)(3) of the "Internal Revenue Code of	841
1986," 100 Stat. 2085, 26 U.S.C. 170(b)(1)(A)(vi) and 501 (c)(3),	842
as amended; that is further described in section 1.170A-9(10) and	843
(11) of Title 26 of the Code of Federal Regulations, 26 C.F.R.	844
1.170A-9(10) and (11), as amended; and that publishes at least	845
annually and circulates widely within its community an audited	846
report of its fund balances, activities, and donors.	847

(3) "Testamentary charitable trust" means any charitable	848
trust that is created by a will.	849

(4) "Other fiduciary" means a fiduciaryother than an	850
executor, administrator, guardian, conservator, or testamentary	851
trustee.	852

Sec. 2109.31.  (A) If a fiduciary neglects or refuses to	853
file an account, inventory, certificate of notice of probate of	854
will, or report when due according to section 2107.19, 2109.30,	855
2111.49, or 2115.02 of the Revised Code or when ordered by the	856
probate court, the court at its own instance may issue, and on the	857
application of any interested party or of any of the next of kin	858
of any ward shall issue, a citation as described in division (B)	859
of this section to such fiduciary pursuant to Civil Rules 4.1 to	860
4.6 to compel the filing of the overdue account, inventory,	861
certificate of notice of probate of will, or report.	862

(B) The citation that is required by division (A) of this	863
section may contain any of the following:	864

(1) A statement that the particular account, inventory,	865
certificate of notice of probate of will, or report is overdue;	866

(2) An order to the fiduciary to file the account,	867
inventory, certificate of notice of probate of will, or report, or	868
otherwise to appear before the court on a specified date;	869

(3) A statement that, upon the issuance of the citation, a	870
continuance to file the account, inventory, certificate of notice	871
of probate of will, or report may be obtained from the court only	872
on or after the date specified pursuant to division (B)(2) of this	873
section.	874

(C) If a citation is issued to a fiduciary in accordance	875
with divisions (A) and (B) of this section and if the fiduciary	876
fails to file the account, inventory, certificate of notice of	877
probate of will, or report prior to the appearance date specified	878
in the citation, the court may order, on that date, one or more of	879
the following:	880

(1) The removal of the fiduciary;

881

(2) A denial of all or part of the fees to which the	882
fiduciary otherwise would be entitled;	883

(3) A continuance of the time for filing the account,	884
inventory, certificate of notice of probate of will, or report;	885

(4) An assessment against the fiduciary of a penalty of one	886
hundred dollars and costs of twenty-five dollars for the hearing,	887
or a suspension of all or part of the penalty and costs;	888

(5) That the fiduciary is in contempt of the court for the	889
failure to comply with the citation and that a specified daily	890
fine, imprisonment, or daily fine and imprisonment may be imposed	891
against the fiduciary, beginning with the appearance date, until	892
the account, inventory, certificate of notice of probate of will,	893
or report is filed with the court;	894

(6) If the fiduciary does not appear in the court on the	895
specified appearance date, that the fiduciary is in contempt of	896
the court for the failure to comply with the citation, and that	897
one of the following may occur:	898

(a) The fiduciary shall be taken into custody by the sheriff	899
or a deputy sheriff and brought before the court;.	900

(b) The fiduciary shall appear before the court on a	901
specified date or otherwise be taken into custody by the sheriff	902
or a deputy sheriff and brought before the court.	903

(D) The assessments, fines, and other sanctions that the	904
court may impose upon a fiduciary pursuant to this section may be	905
imposed only upon a fiduciary and shall not be imposed upon the	906
surety of any fiduciary.	907

Sec. 2109.32. (A) Every fiduciary's account required by	908
section 2109.302109.301, 2109.302,or2109.303 of the Revised	909
Code shall be set for hearing before the probate court. The	910
hearing on the account shall be set not earlier than thirty days	911
after the filing of the account.	912

At the hearing upon an account required by section 2109.302	913
or 2109.303 of the Revised Code and, if ordered by the court, upon	914
an account required by section 2109.301 of the Revised Code, the	915
court shall inquire into, consider, and determine all matters	916
relative to the account and the manner in which the fiduciary has	917
executed histhe fiduciary's trust, including the investment of	918
trust funds, and may order the account approved and settled or	919
make any other order as the court considers proper. If, at the	920
hearing upon an account, the court finds that the fiduciary has	921
fully and lawfully administered the estate or trust and has	922
distributed the assets of the estate or trust in accordance with	923
the law or the instrument governing distribution, as shown in the	924
account, the court shall order the account approved and settled	925
and may order the fiduciary discharged. Upon approval of a final	926
and distributive account required by division (B)(1) of section	927
2109.301 of the Revised Code, the court may order the surety bond	928
for the fiduciary terminated. Unless otherwise ordered by the	929
court, the fiduciary shall be discharged without further order	930
twelve months following the approval of the final and distributive	931
account.	932

(B)(1) An administrator or executor filing an account	933
pursuant to section 2109.301 of the Revised Code shall provide at	934
the time of filing the account a copy of the account to each heir	935
of an intestate estate or to each beneficiary of a testate estate.	936
An administrator or executor is not required to provide a copy of	937
the account to any of the following:	938

(a) An heir or a beneficiary whose residence is unknown;

939

(b) A beneficiary of a specific bequest or devise who has	940
received his or her distribution and for which a receipt has been	941
filed or exhibited with the court.	942

(2) The probate court shall not approve the final account of	943
any executor or administrator until the following events have	944
occurred:	945

(A)(a) Three months have passed since the death of the	946
decedent;.	947

(B)(b) The surviving spouse has filed an election to take	948
under or against the will, or the time for making the election has	949
expired.	950

(3)If an administrator or executor learns of the existence	951
of newly discovered assets after the filing of the final account	952
or otherwise comes into possession of assets belonging to the	953
estate after the filing of the final account, the executor or	954
administrator shall file a supplemental final account with respect	955
to the disposition of the assets and shall provide a copy of the	956
supplemental final account to each heir of an intestate estate or	957
to each beneficiary of a testate estate, as provided in division	958
(B)(1) of this section and subject to the exceptions specified in	959
divisions (B)(1)(a) and (b) of this section.	960

(C) The rights of any person with a pecuniary interest in	961
the estate are not barred by approval of an account pursuant to	962
divisions (A) and (B) of this section. These rights may be barred	963
following a hearing on the account pursuant to section 2109.33 of	964
the Revised Code.	965

Sec. 2113.25.  So far as hethe executor or administrator is	966
able, the executor or administrator of an estate shall collect the	967
assets and complete the administration of suchthat estate within	968
ninethirteen months after the date of his appointment.	969

Upon application of the executor or administrator and notice	970
to the interested parties, if the probate court deems such	971
considers that notice necessary, the court may allow further time	972
in which to collect assets, to convert assets into money, to pay	973
creditors, to make distributions to legatees or distributees, to	974
file partial, final, and distributive accounts, and to settle	975
estates. The court, upon application of any interested party, may	976
authorize the examination under oath in open court of the executor	977
or administrator upon any matter relating to the administration of	978
the estate.	979

Sec. 2113.28.  The time allowed by the probate court to	980
collect the assets of an estate shall not operate as an allowance	981
of further time to file the accounts required by section 2109.30	982
2109.301 of the Revised Code.	983

Sec. 2113.53. (A) At any time after the appointment of an	984
executor or administrator, the executor or administrator may	985
distribute to the beneficiaries entitled to assets of the estate	986
under the will, if there is no action pending to set aside the	987
will, or to the heirs entitled to assets of the estate by law, in	988
cash or in kind, any part or all of the assets of the estate. Each	989
beneficiary or heir is liable to return the assets, or the	990
proceeds from the assets, if they are necessary to satisfy the	991
share of a surviving spouse who elects to take against the will	992
pursuant to section 2106.01 of the Revised Code, orif they are	993
necessary to satisfy any claims against the estate as provided in	994
this section, or if the will is set aside. If any	995

(B)After distribution pursuant to division (A) of this	996
section, a distributee shall be personally liable to a claimant	997
who presents a claim within the time set forth in division (B) of	998
section 2117.06 of the Revised Code, subject to the limitations	999
described in this division.	1000

The personal liability of any distributee shall not exceed	1001
the lesser of the following:	1002

(1) The amount the distributee has received reduced by the	1003
amount, if any, previously returned or otherwise used for the	1004
payment of the spouse's share or claims finally allowed;	1005

(2) The distributee's proportionate share of the spouse's	1006
share or of claims finally allowed. Any distributee's	1007
proportionate share of the spouse's share or of claims finally	1008
allowed shall be determined by the following fraction:	1009

(a) The numerator shall be the total amount received by the	1010
distributee, reduced by all amounts, if any, previously returned	1011
or otherwise used for the payment of the spouse's share or claims	1012
finally allowed.	1013

(b) The denominator shall be the total amount received by all	1014
distributees reduced by all amounts, if any, previously returned	1015
or otherwise used for the payment of the spouse's share or claims	1016
finally allowed.	1017

(C) If there is a surviving spouse and if the executor or	1018
administrator distributes any part of the assets of the estate	1019
before the expiration of the times described in division (E) of	1020
section 2106.01 of the Revised Code for the making of an election	1021
by a surviving spouse, he isthe executor or administratorshall	1022
be personally liable to any surviving spouse who subsequently	1023
elects to take against the will. If the executor or administrator	1024
distributes any part of the assets of the estate within three	1025
months after the death of the decedent, the executor or	1026
administrator isshall be personally liable only to those	1027
claimants who present their claims within that three-month period.	1028
If the executor or administrator distributes any part of the	1029
assets of the estate more than three months but less than one year	1030
after the death of the decedent, the executor or administrator is	1031
shall be personally liable only to those claimants who present	1032
their claims before the time of distribution. If the executor or	1033
administrator distributes any part of the assets of the estate	1034
more than one year after the death of the decedent, he is	1035
personally liable only to those claimants who present their claims	1036
within one year after the death of the decedent. The executor or	1037
administrator shall be liable only to the extent a claim is	1038
finally allowedand within the time set forth in division (B) of	1039
section 2117.06 of the Revised Code.	1040

The executor or administrator shall be liable only to the	1041
extent that the sum of the remaining assets of the estate and the	1042
assets returned by the beneficiaries or heirs is insufficient to	1043
satisfy the share of the surviving spouse and to satisfy the	1044
claims against the estate. The executor or administrator shall	1045
not be liable in any case for an amount greater than the value of	1046
the estate that existed at the time that the distribution of	1047
assets was made and that was subject to the spouse's share or to	1048
the claims.	1049

Any(D)The executor or administrator may provide for the	1050
payment of rejected claims or claims in suit by setting aside a	1051
sufficient amount of the assets of the estate for paying the	1052
claims. The assets shall be set aside for the payment of the	1053
claims in a manner approved by the probate court. Each claimant	1054
for whom assets are to be set aside shall be given notice, in the	1055
manner as the court shall order, of the hearing upon the	1056
application to set aside assets and shall have the right to be	1057
fully heard as to the nature and amount of the assets to be set	1058
aside for payment of histhe claim and as to all other conditions	1059
in connection with the claim. In any case in which the executor	1060
or administrator may set aside assets as provided in this section,	1061
the court, upon its own motion or upon application of the executor	1062
or administrator, as a condition precedent to any distribution,	1063
may require any beneficiary or heir to give a bond to the state	1064
with surety approved and in an amount fixed by the court,	1065
conditioned to secure the return of the assets to be distributed,	1066
or the proceeds from the assets or as much of the assets as may be	1067
necessary to satisfy the claims that may be recovered against the	1068
estate, and to indemnify the executor or administrator against	1069
loss and damage on account of such distribution. The bond may be	1070
in addition to the assets to be set aside or partially or wholly	1071
in lieu of the assets, as the court shall determine.	1072

Sec. 2113.64.  If a sum of money directed by a decree or	1073
order of the probate court to be distributed to heirs, next of	1074
kin, or legatees, or owing from an estate to a creditor thereofof	1075
the estate, remains for six months unclaimed prior to the filing	1076
of a final account, the court may order it turned into the county	1077
treasury as provided in section 2113.65 of the Revised Code, or	1078
may order the executor or administrator to invest it as the court	1079
directs for a period not to exceed one yeartwo years, to	1080
accumulate for the benefit of the persons entitled theretoto the	1081
sum of money. Such investment shall be made in the name of the	1082
probate judge of the court for the time being and shall be subject	1083
to the order of the judge and histhe judge's successors in	1084
office.	1085

Sec. 2115.09.  The inventory required by section 2115.02 of	1086
the Revised Code shall contain a particular statement of all	1087
securities for the payment of money whichthat belong to the	1088
deceased and are known to suchthe executor or administrator. Such	1089
inventory shall specify the name of the debtor in each security,	1090
the date, the sum originally payable, the indorsements thereon	1091
with their dates, the serial numbers or other identifying data as	1092
to each security, and the sum whichthat, in the judgment of the	1093
appraisers, can be collected on each claim.	1094

Such inventory mustshall contain a statement of all debts	1095
and accounts belonging to the deceased whichthat are known to	1096
such executor or administrator and specify the name of the debtor,	1097
the date, the balance or thing due, and the value or sum which	1098
that can be collected thereon, in the judgment of the appraisers.	1099

Such inventory mustshall contain an account of all moneys	1100
whichthat belong to the deceased and have come to the hands of	1101
the executor or administrator. If none has come to histhe	1102
executor's or administrator's hands, the fact mustshall be stated	1103
in the inventory.	1104

The inventory shall contain a statement whether or not,	1105
insofar as it can be ascertained, the filing of an Ohio estate	1106
tax return will be required.	1107

Sec. 2117.06.  (A) All creditors having claims against an	1108
estate, including claims arising out of contract, out of tort, on	1109
cognovit notes, or on judgments, whether due or not due, secured	1110
or unsecured, liquidated or unliquidated, shall present their	1111
claims in one of the following manners:	1112

(1) To the executor or administrator in a writing;

1113

(2) To the executor or administrator in a writing, and to	1114
the probate court by filing a copy of the writing with it;	1115

(3) In a writing that is sent by ordinary mail addressed to	1116
the decedent and that is actually received by the executor or	1117
administrator within the appropriate time specified in division	1118
(B) of this section. For purposes of this division, if an	1119
executor or administrator is not a natural person, the writing	1120
shall be considered as being actually received by the executor or	1121
administrator only if the person charged with the primary	1122
responsibility of administering the estate of the decedent	1123
actually receives the writing within the appropriate time	1124
specified in division (B) of this section.	1125

(B) All claims shall be presented within one year after the	1126
death of the decedent, whether or not the estate is released from	1127
administration or an executor or administrator is appointed during	1128
that one-year period. Every claim presented shall set forth the	1129
claimant's address.	1130

(C) A claim that is not presented within one year aterafter	1131
the death of the decedent shall be forever barred as to all	1132
parties, including, but not limited to, devisees, legatees, and	1133
distributees. No payment shall be made on the claim and no action	1134
shall be maintained on the claim, except as otherwise provided in	1135
sections 2117.37 to 2117.42 of the Revised Code, with reference to	1136
contingent claims.	1137

(D) In the absence of any prior demand for allowance, the	1138
executor or administrator shall allow or reject all claims, except	1139
tax assessment claims, within thirty days after their	1140
presentation, provided that failure of the executor or	1141
administrator to allow or reject within that time shall not	1142
prevent himthe executor or administrator from doing so after that	1143
time and shall not prejudice the rights of any claimant. Upon the	1144
allowance of a claim, the executor or the administrator, on demand	1145
of the creditor, shall furnish the creditor with a written	1146
statement or memorandum of the fact and date of suchthe	1147
allowance.	1148

(E) If the executor or administrator has actual knowledge of	1149
a pending action commenced against the decedent prior to histhe	1150
decedent's death in a court of record in this state, suchthe	1151
executor or administrator shall file a notice of histhe	1152
appointment of the executor or administrator in suchthe pending	1153
action within ten days after acquiring suchthat knowledge. If the	1154
administrator or executor is not a natural person, actual	1155
knowledge of a pending suit against the decedent shall be limited	1156
to the actual knowledge of the person charged with the primary	1157
responsibility of administering the estate of the decedent.	1158
Failure to file the notice within the ten-day period does not	1159
extend the claim period established by this section.	1160

(F) This section applies to any person who is required to	1161
give written notice to the executor or administrator of a motion	1162
or application to revive an action pending against the decedent at	1163
the date of the death of the decedent.	1164

(G) Nothing in this section or in section 2117.07 of the	1165
Revised Code shall be construed to reduce the time mentioned in	1166
section 2125.02, 2305.09, 2305.10, 2305.11, or 2305.12 of the	1167
Revised Code, provided that no portion of any recovery on a claim	1168
brought pursuant to any of those sections shall come from the	1169
assets of an estate, unless the claim has been presented against	1170
the estate in accordance with Chapter 2117. of the Revised Code.	1171

(H) Any person whose claim has been presented, and has not	1172
thereafterbeen rejected,after presentment is a creditor as that	1173
term is used in Chapters 2113. to 2125. of the Revised Code.	1174
Claims that are contingent need not be presented except as	1175
provided in sections 2117.37 to 2117.42 of the Revised Code, but,	1176
whether presented pursuant to those sections or this section,	1177
contingent claims may be presented in any of the manners described	1178
in division (A) of this section.	1179

(I) If a creditor presents a claim against an estate in	1180
accordance with division (A)(2) of this section, the probate court	1181
shall not close the administration of the estate until that claim	1182
is allowed or rejected.	1183

(J) The probate court shall not require an executor or	1184
administrator to make and return into the court a schedule of	1185
claims against the estate.	1186

(K) If the executor or administrator makes a distribution of	1187
the assets of the estate prior to the expiration of the time for	1188
the filing of claims as set forth in this section, hethe executor	1189
or administrator shall provide notice on the account delivered to	1190
each distributee as provided inthat the distributee may be liable	1191
to the estate up to the value of the distribution and may be	1192
required to return all or any part of the value of the	1193
distribution if a valid claim is subsequently made against the	1194
estate within the time permitted under this section 2113.533 of	1195
the Revised Code.	1196

Sec. 3705.09.  (A) A birth certificate for each live birth	1197
in this state shall be filed in the registration district in which	1198
it occurs within ten days after such birth and shall be registered	1199
if it has been completed and filed in accordance with this	1200
section.	1201

(B) When a birth occurs in or en route to an institution,	1202
the person in charge of the institution or a designated	1203
representative shall obtain the personal data, prepare the	1204
certificate, secure the signatures required, and file the	1205
certificate within ten days with the local registrar of vital	1206
statistics. The physician in attendance shall provide the medical	1207
information required by the certificate and certify to the facts	1208
of birth within seventy-two hours after the birth.	1209

(C) When a birth occurs outside an institution, the birth	1210
certificate shall be prepared and filed by one of the following in	1211
the indicated order of priority:	1212

(1) The physician in attendance at or immediately after the	1213
birth;	1214

(2) Any other person in attendance at or immediately after	1215
the birth;	1216

(3) The father;

1217

(4) The mother;

1218

(5) The person in charge of the premises where the birth	1219
occurred.	1220

(D) Either of the parents of the child or other informant	1221
shall attest to the accuracy of the personal data entered on the	1222
birth certificate in time to permit the filing of the certificate	1223
within the ten days prescribed in this section.	1224

(E) When a birth occurs in a moving conveyance within the	1225
United States and the child is first removed from the conveyance	1226
in this state, the birth shall be registered in this state and the	1227
place where it is first removed shall be considered the place of	1228
birth. When a birth occurs on a moving conveyance while in	1229
international waters or air space or in a foreign country or its	1230
air space and the child is first removed from the conveyance in	1231
this state, the birth shall be registered in this state but the	1232
record shall show the actual place of birth insofar as can be	1233
determined.	1234

(F)(1) If the mother of a child was married at the time of	1235
either conception or birth or between conception and birth, the	1236
child shall be registered in the surname designated by the mother,	1237
and the name of the husband shall be entered on the certificate as	1238
the father of the child. The presumption of paternity shall be in	1239
accordance with section 3111.03 of the Revised Code.	1240

(2) If the mother was not married at the time of conception	1241
or birth or between conception and birth, the child shall be	1242
registered by the surname designated by the mother. The name of	1243
the father of such child shall also be inserted on the birth	1244
certificate if both the mother and the father sign an	1245
acknowledgement of paternity affidavit before the birth record has	1246
been sent to the local registrar. If the father is not named on	1247
the birth certificate pursuant to division (F)(1) or (2) of this	1248
section, no other information about the father shall be entered on	1249
the record.	1250

(G) When a man is presumed or, found, or declared to be the	1251
father of a child, according to section 2105.26, sections 3111.01	1252
to 3111.18, former section 3111.21, or sections 3111.38 to	1253
3111.54 of the Revised Code, or the father has acknowledged the	1254
child as his child in an acknowledgment of paternity, and the	1255
acknowledgment has become final pursuant to section 2151.232,	1256
3111.25, or 3111.821 of the Revised Code, and documentary	1257
evidence of such fact is submitted to the department of health in	1258
such form as the director may require, a new birth record shall be	1259
issued by the department which shall have the same overall	1260
appearance as the record which would have been issued under this	1261
section if a marriage had occurred before the birth of such child.	1262
Where handwriting is required to effect such appearance, the	1263
department shall supply it. Upon the issuance of such new birth	1264
record, the original birth record shall cease to be a public	1265
record. Except as provided in division (C) of section 3705.091 of	1266
the Revised Code, the original record and any documentary evidence	1267
supporting the new registration of birth shall be placed in an	1268
envelope which shall be sealed by the department and shall not be	1269
open to inspection or copy unless so ordered by a court of	1270
competent jurisdiction.	1271

The department shall then promptly forward a copy of the new	1272
birth record to the local registrar of vital statistics of the	1273
district in which the birth occurred, and such local registrar	1274
shall file a copy of such new birth record along with and in the	1275
same manner as the other copies of birth records in such local	1276
registrar's possession. All copies of the original birth record	1277
in the possession of the local registrar or the probate court, as	1278
well as any and all index references to it, shall be destroyed.	1279
Such new birth record, as well as any certified or exact copy of	1280
it, when properly authenticated by a duly authorized person shall	1281
be prima-facie evidence in all courts and places of the facts	1282
stated in it.	1283

(H) When a woman who is a legal resident of this state has	1284
given birth to a child in a foreign country that does not have a	1285
system of registration of vital statistics, a birth record may be	1286
filed in the office of vital statistics on evidence satisfactory	1287
to the director of health.	1288

(I) Every birth certificate filed under this section on or	1289
after July 1, 1990, shall be accompanied by all social security	1290
numbers that have been issued to the parents of the child, unless	1291
the division of child support in the department of job and family	1292
services, acting in accordance with regulations prescribed under	1293
the "Family Support Act of 1988," 102 Stat. 2353, 42 U.S.C.A. 405,	1294
as amended, finds good cause for not requiring that the numbers be	1295
furnished with the certificate. The parents' social security	1296
numbers shall not be recorded on the certificate. The local	1297
registrar of vital statistics shall transmit the social security	1298
numbers to the state office of vital statistics in accordance with	1299
section 3705.07 of the Revised Code. No social security number	1300
obtained under this division shall be used for any purpose other	1301
than child support enforcement.	1302

Sec. 5905.11.  Every guardian who has received or shall	1303
receive on account of histhe guardian's ward any things of value	1304
from the veterans administration shall file with the probate court	1305
annually, on the anniversary date of the appointment, in addition	1306
to any other accounts required by the court, a full and accurate	1307
account of all things of value received by himthe guardian, all	1308
earnings, interest, or profits derived from those things of value,	1309
all property acquired with those things of value, and all	1310
disbursements from those things of vaulevalue. The account shall	1311
show the balance of those things of value in histhe guardian's	1312
hands at the date of the account and how it is invested.	1313

The guardian, at the time of filing any account, shall	1314
exhibit all securities or investments held by himthe guardian to	1315
an officer of the depository in which the securities or	1316
investments are held for safekeeping, to an authorized	1317
representative of the corporation that is surety on histhe	1318
guardian's bond, to the judge or clerk of a court of record in	1319
this state, or, upon request of the guardian or other interested	1320
party, to any other reputable person designated by the probate	1321
court, who shall certify in writing that hethe judge, clerk, or	1322
other person has examined the securities or investments and	1323
identified them with those described in the account and shall note	1324
any omissions or discrepancies. If the depository is the	1325
guardian, the certifying officer shall not be the officer	1326
verifying the account. The guardian may exhibit the securities or	1327
investments to the court, which shall indorse on the account and	1328
copy of the account a certificate that the securities or	1329
investments shown in the account as held by the guardian were each	1330
in fact exhibited to himthe court and that those exhibited to him	1331
the court were the same as those shown in the account, and shall	1332
note any omission or discrepancy. The certificate and the	1333
certificate of an official of the bank in which are deposited any	1334
funds for which the guardian is accountable showing the amount on	1335
deposit shall be prepared and signed in duplicate, and one of each	1336
shall be filed by the guardian with histhe guardian's account.	1337

At the time of filing any account in the court, a certified	1338
copy of the account and a signed duplicate of each certificate	1339
filed with the court shall be sent by the guardian to the office	1340
of the veterans administration having jurisdiction over the area	1341
in which the court is located. A signed duplicate or certified	1342
copy of any pleading pertaining to an account, or to any matter	1343
other than an account, that is filed in the guardianship	1344
proceedings or in any proceeding for the purpose of removing the	1345
disability of minority or mental incapacity, shall be furnished by	1346
the person filing the pleading to the proper office of the	1347
veterans administration. Unless hearing is waived in writing by	1348
the attorney of the veterans administration and by all other	1349
persons entitled to notice, the court shall fix a time and place	1350
for the hearing on the account in the manner provided by section	1351
2109.32 of the Revised Code for publishing fiduciary accounts,	1352
unless a different available date is stipulated in writing. Unless	1353
waived in writing, written notice of the time and place of hearing	1354
shall be given to the veterans administration office concerned not	1355
less than fifteen days prior to the date fixed for the hearing.	1356
The notice may be given by mail in which event it shall be	1357
deposited in the mails not less than fifteen days prior to that	1358
date. The court or its clerk shall furnish to that veterans	1359
administration office a copy of each order entered in any	1360
guardianship proceeding in which the administrator is an	1361
interested party.	1362

If the guardian is accountable for property derived from	1363
sources other than the veterans administration, hethe guardian	1364
shall be accountable under section 2109.302109.302 of the Revised	1365
Code, and, as to the other property, the guardian shall be	1366
entitled to the compensation provided by section 2109.23 of the	1367
Revised Code. The account for other property shall be combined	1368
with the account filed in accordance with this section unless	1369
otherwise ordered by the court.	1370

Section 2.  That existing sections 2106.01, 2106.02, 2106.13,	1371
2107.19, 2107.76, 2109.07, 2109.09, 2109.11, 2109.12, 2109.18,	1372
2109.24, 2109.30, 2109.31, 2109.32, 2113.25, 2113.28, 2113.53,	1373
2113.64, 2115.09, 3705.09, and 5905.11, all existing versions of	1374
section 2117.06 that were in effect prior to, on, or after January	1375
27, 1997, the effective date of Am. Sub. H.B. 350 of the 121st	1376
General Assembly, and section 2113.533 of the Revised Code are	1377
hereby repealed.	1378

Section 3.  The General Assembly hereby encourages the	1379
Supreme Court to amend Rule 59(B) of the Ohio Rules of	1380
Superintendence to require fiduciaries appointed to administer	1381
testate estates to file a Certificate of Service of Notice of	1382
Probate of Will within two weeks of the fiduciary's appointment.	1383

Section 4. The version of section 2117.06 of the Revised Code	1384
that is presented in this act is the version of that section that	1385
was in effect immediately prior to the effective date of Am. Sub.	1386
H.B. 350 of the 121st General Assembly. That version of section	1387
2117.06 of the Revised Code is used in this act in order to repeal	1388
the amendments made to that section by Am. Sub. H.B. 350 of the	1389
121st General Assembly, to revive the version of that section in	1390
effect immediately prior to January 27, 1997, the effective date	1391
of that act, and to clarify the existing language of that section.	1392

Section 5. Sections 2106.01, 2106.02, 2106.13, 2107.19,	1393
2107.76, 2109.07, 2109.09, 2109.18, 2109.24, 2109.30, 2109.31,	1394
2109.32, 2113.25, 2113.28, 2113.53, 2113.64, 2115.09, and 2117.06	1395
of the Revised Code, as amended by this act, and sections 2106.25	1396
and 2109.301 of the Revised Code, as enacted by this act, apply	1397
only to estates of decedents who die on or after January 1, 2002.	1398

Section 6. Sections 2109.12, 2109.18, 2109.24, 2109.30, and	1399
5905.11 of the Revised Code, as amended by this act, and section	1400
2109.302 of the Revised Code, as enacted by this act, apply to	1401
guardians or conservators of wards' estates that are in existence	1402
or are created on or after January 1, 2002.	1403

Section 7. Sections 2109.11, 2109.18, 2109.24, and 2109.30 of	1404
the Revised Code, as amended by this act, and section 2109.303 of	1405
the Revised Code, as enacted by this act, apply to testamentary	1406
trustees or other fiduciaries of trusts that are in existence or	1407
are created on or after January 1, 2002 or to other fiduciaries	1408
under governing instruments that are in existence or are created	1409
on or after January 1, 2002.	1410

As used in this section, "other fiduciary" has the same	1411
meaning as in section 2109.303 of the Revised Code, as enacted by	1412
this act.	1413