The online versions of legislation provided on this website are not official. Enrolled bills are the final version passed by the Ohio General Assembly and presented to the Governor for signature. The official version of acts signed by the Governor are available from the Secretary of State's Office in the Continental Plaza, 180 East Broad St., Columbus.
|
(124th General Assembly)(Substitute House Bill Number 85)
AN ACT
To amend sections 2106.01, 2106.02, 2106.13, 2107.19,
2107.76,
2109.07, 2109.09, 2109.11, 2109.12,
2109.18, 2109.24, 2109.30, 2109.31,
2109.32,
2113.25,
2113.28, 2113.53, 2113.64, 2115.09,
3705.09, and
5905.11,
to amend the version of
section 2117.06
that was
in effect immediately
prior to January
27, 1997,
to enact sections
2105.25, 2105.26, 2106.25, 2109.301,
2109.302, and
2109.303 and to repeal
section
2113.533 of the
Revised Code relative to a
surviving spouse's
election
whether to take under
the will, will
contests,
the final and
distributive account of an
estate's
administration,
and other provisions of
probate
law and relative to a probate court
procedure for declaring a man to be the father of
an adult child if specified conditions are met.
Be it enacted by the General Assembly of the State of Ohio:
SECTION 1. That sections 2106.01, 2106.02, 2106.13, 2107.19,
2107.76, 2109.07, 2109.09, 2109.11, 2109.12, 2109.18, 2109.24,
2109.30,
2109.31, 2109.32, 2113.25, 2113.28, 2113.53, 2113.64,
2115.09, 3705.09, and
5905.11 and the version of section 2117.06
that was
in effect
immediately prior to January 27, 1997, be
amended
and
sections 2105.25, 2105.26,
2106.25, 2109.301,
2109.302, and
2109.303 of the Revised
Code be
enacted to read as
follows:
Sec. 2105.25. (A) As used in this section and section
2105.26 of
the Revised Code: (1) "Adult child" means a person born in this state
who is
twenty-three years old or older. (2) "Genetic test" has the same meaning as in section
3111.09 of the Revised Code. (B) A man alleging himself to be the father of an adult
child,
the adult child's mother, and the adult child may appear
together
before the probate judge of the county in which the man
resides
and jointly file a declaration stating that the man is the
adult
child's father and requesting that the court issue an order
declaring the man to be the adult child's father. The declaration
must state that the adult child's birth certificate does not
designate anyone as the adult child's father, the request
for the
order is made freely and voluntarily by all parties
appearing
before the court, and genetic test results show the man is the
adult child's father. A copy of the birth certificate and the
genetic test results must
be attached to the declaration. (C) The man alleging himself to be the adult child's father
and
the adult child may appear before the court without the adult
child's mother and file the declaration if the mother is deceased
or has been adjudicated incompetent. If the man alleging himself
to be the adult child's father is not a resident of this state,
appearance under this section may be made before a probate judge
of any county of this state.
Sec. 2105.26. (A) If the probate court determines the
following, it shall issue the order requested under section
2105.25 of the Revised Code declaring the man alleging himself to
be the father of the adult child to be the adult child's father: (1) The order was freely and voluntarily requested. (2) No person is designated as the father on the birth
certificate of the adult child. (3) Genetic test results show that the man is the father of
the adult child. (4) It is in the best interests of the man and adult child
that the order be issued. (B) As part of the order, the court shall order the adult
child's birth certificate to be
changed to designate the man as
the adult child's father. (C) After issuance of an order under this section, the adult
child shall be considered the child of the man declared to be the
father as if born to him in lawful wedlock, except that the adult
child and the adult child's mother shall not be awarded child
support from the man for the time the adult child was a minor. Sec. 2106.01. (A) After the
probate of a will and the
filing of the inventory and the appraisement
initial appointment
of an
administrator or executor of the estate, the probate court
shall issue a citation to the surviving spouse, if any is living
at the time of the issuance of the citation, to elect whether to
exercise
the surviving spouse's rights under Chapter
2106. of the
Revised Code,
including, after the probate of a will,
the right to
elect to take under the will
or under section 2105.06 of the
Revised Code. (B) If the surviving spouse elects to take under section
2105.06 of the Revised Code and if the value of the property that
the surviving spouse is entitled to receive is equal to or
greater
than the value of the decedent's interest in the mansion
house as
determined under section 2106.10 of the Revised Code,
the
surviving spouse also is entitled to make an election
pursuant to
division (A) of section 2106.10 of the Revised Code. (C) If the surviving spouse elects to take under section
2105.06 of the Revised Code, the surviving spouse shall take not
to exceed one-half of the net estate, unless two or more of the
decedent's children or their lineal descendants survive, in which
case the surviving spouse shall take not to exceed one-third of
the net estate. For purposes of this division, the net estate shall be
determined before payment of federal estate tax, estate taxes
under Chapter 5731. of the Revised Code, or any other tax that is
subject to apportionment under section 2113.86 or 2113.861 of the
Revised Code. (D) Unless the will expressly provides that in case of an
election under division (A) of this section there shall be no
acceleration of remainder or other interests bequeathed or
devised
by the will, the balance of the net estate shall be
disposed of as
though the surviving spouse had predeceased the
testator. If
there is a disposition by a will to an inter vivos
trust that was
created by the testator, if under the terms of the
trust the
surviving spouse is entitled to any interest in the
trust or is
granted any power or nomination with respect to the
trust, and if
the surviving spouse makes an election to take
under section
2105.06 of the Revised Code, then, unless the trust
instrument
provides otherwise, the surviving spouse is deemed for
purposes of
the trust to have predeceased the testator, and there
shall be an
acceleration of remainder or other interests in all
property
bequeathed or devised to the trust by the will, in all
property
held by the trustee at the time of the death of the
decedent, and
in all property that comes into the hands of the
trustee by reason
of the death of the decedent. (E) The election of a surviving spouse to take under a
will
or under section 2105.06 of the Revised Code may be made at
any
time after the death of the decedent, but
the surviving spouse
shall
be made not
make the election
later than
one month
five
months from the
service
date of the
citation to elect
initial
appointment of an
administrator or executor of the estate.
On a
motion filed before the expiration of the
one-month
five-month
period,
and for good cause shown, the court may allow further time
for
the making of the election. If no action is taken by the
surviving spouse before the expiration of the
one-month
five-month
period,
it is conclusively presumed that the surviving spouse
elects to
take under the will. The election shall be entered on
the
journal of the court. When proceedings for advice or to contest the validity of a
will are begun within the time allowed by this division for
making
the election, the election may be made within three months
after
the final disposition of the proceedings, if the will is
not set
aside. (F) When a surviving spouse succeeds to the entire estate
of
the testator, having been named the sole devisee and legatee,
it
shall be presumed that the spouse elects to take under the
will of
the testator. No citation shall be issued to the
surviving spouse
as provided in division (A) of this section, and
no election shall
be required, unless the surviving spouse
manifests a contrary
intention. Sec. 2106.02. (A) The citation to make the election
referred to in section 2106.01 of the Revised Code shall be sent
to the surviving spouse by certified mail. Notice that the
citation has been issued by the court shall be given to the
administrator or executor of the estate of the deceased spouse. (B) The citation shall be accompanied by a general
description of the effect of the election
to take under the will
or under
section 2105.06 of the Revised Code and the general
rights
of the surviving spouse
under Chapter 2106. of the Revised
Code. The description shall include a
specific reference to the
procedures available to the surviving
spouse under section 2106.03
of the Revised Code and to the
presumption that arises if the
surviving spouse does not make the
election in accordance with
division (E) of section 2106.01 of
the
Revised Code.
The
description of the general rights of the
surviving
spouse under
Chapter 2106. of the Revised Code shall
include a specific
reference to
the presumption that arises if the
surviving spouse
does not make the election
within the time period
specified by
section 2106.25 of the Revised Code. The
description
of the
effect of the election
and of the
general rights of the
surviving
spouse need not relate to
the
nature of any particular
estate. (C) A surviving spouse electing to take under the will may
manifest the election in writing within the times described in
division (E) of section 2106.01 of the Revised Code. Sec. 2106.13. (A) If a person dies leaving a surviving
spouse and no minor children, leaving a surviving spouse and
minor
children, or leaving minor children and no surviving
spouse, the
surviving spouse, minor children, or both shall be
entitled to
receive, subject to division (B) of this section, in
money or
property the sum of forty thousand dollars
as an allowance for
support. If the surviving spouse selected two automobiles
under
section 2106.18 of the Revised Code, the allowance for support
prescribed by this
section shall be reduced by the value of the
automobile
having the lower value of the two automobiles so
selected. The
money or property set off as an allowance for
support shall be
considered estate assets. (B) The probate court shall order the distribution of the
allowance for support described in division (A) of this section
as
follows: (1) If the person died leaving a surviving spouse and no
minor children, one hundred per cent to the surviving spouse; (2) If the person died leaving a surviving spouse and
minor
children, and if all of the minor children are the children
of the
surviving spouse, one hundred per cent to the surviving
spouse; (3) If the person died leaving a surviving spouse and
minor
children, and if not all of the minor children are children
of the
surviving spouse, in equitable shares, as fixed by the
probate
court in accordance with this division, to the surviving
spouse
and the minor children who are not the children of the
surviving
spouse. In determining equitable shares under this
division, the
probate court shall do all of the following: (a) Consider the respective needs of the surviving spouse,
the minor children who are children of the surviving spouse, and
the minor children who are not children of the surviving spouse; (b) Allocate to the surviving spouse, the share that is
equitable in light of the needs of the surviving spouse and the
minor children who are children of the surviving spouse; (c) Allocate to the minor children who are not children of
the surviving spouse, the share that is equitable in light of the
needs of those minor children. (4) If the person died leaving minor children and no
surviving spouse, in equitable shares, as fixed by the probate
court in accordance with this division, to the minor children.
In
determining equitable shares under this division, the probate
court shall consider the respective needs of the minor children
and allocate to each minor child the share that is equitable in
light of the child's needs. (C) If the surviving spouse selected two automobiles under
section 2106.18 of the Revised Code,
the probate court, in
considering the respective needs
of the surviving spouse and the
minor children when allocating an allowance
for support under
division (B)(3) of this section, shall consider the
benefit
derived by the surviving spouse from the transfer of the
automobile
having the lower value of the two automobiles so
selected. (D)
If, pursuant to this section, the probate court must
allocate the
allowance for support, the administrator or executor,
within five months of
the initial appointment of an administrator
or executor, shall file with the
probate court an application to
allocate the allowance for support. (E)
The administrator or executor shall pay the allowance
for
support unless a competent adult or a guardian with the
consent of
the court
having jurisdiction over the guardianship
waives the
allowance for support to
which the adult or the ward
represented
by the guardian is entitled. (F) For the purposes of this section, the value of an
automobile
that a surviving spouse selects pursuant to section
2106.18 of the Revised
Code is the value
that the surviving spouse
specifies for the automobile in the affidavit
executed pursuant to
division (B) of section 4505.10 of the Revised Code. Sec. 2106.25. Unless otherwise specified by a provision of
the
Revised Code or this section,
a surviving spouse shall
exercise all rights under Chapter 2106. of the Revised Code within
five months of the initial
appointment of an executor or
administrator of the estate. It is
conclusively presumed that
a
surviving spouse has waived any right not exercised within that
five-month period or
within any longer period of time allowed by
the court
pursuant to
this section. Upon the filing of a motion
to extend the time for
exercising a right under Chapter 2106. of
the Revised Code and for good cause shown, the
court
may allow
further time for exercising the right that is
the
subject of the
motion. Sec. 2107.19. (A)(1) Subject to divisions (A)(2) and (B)
of
this section, when a will has been admitted to probate, the
fiduciary for the estate or another person specified in division
(A)(4) of this section
promptly shall, within two weeks of the
admission of the will to probate, give a notice as described
in
this division and in the manner provided by Civil Rule 73(E)
to
the surviving spouse of the testator, to all persons who would
be
entitled to inherit from the testator under Chapter 2105. of
the
Revised Code if
he
the testator had died intestate, and to
all
legatees
and devisees named in the will. The notice shall mention
the
probate of the will and, if a particular person being given
the
notice is a legatee or devisee named in the will, shall state
that the person is named in the will as beneficiary. A copy of
the will admitted to probate is not required to be given with the
notice. (2) A person entitled to be given the notice described in
division (A)(1) of this section may waive that right by filing a
written waiver of the right to receive the notice in the probate
court. The person may file the waiver of the right to receive
the
notice at any time prior to or after the will has been
admitted to
probate. (3) The fact that the notice described in division (A)(1)
of
this section has been given, subject to division (B) of this
section, to all persons described in division (A)(1) of this
section who have not waived their right to receive the notice,
and, if applicable, the fact that certain persons described in
that division have waived their right to receive the notice in
accordance with division (A)(2) of this section, shall be
evidenced by a certificate that shall be filed in the probate
court in accordance with division (A)(4) of this section. (4) The notice of the admission of the will to probate
required by division (A)(1) of this section and the certificate
of
giving notice or waiver of notice required by division (A)(3)
of
this section shall be given or filed by the fiduciary for the
estate or by the applicant for the admission of the will to
probate, the applicant for a release from administration, any
other interested person, or the attorney for the fiduciary or for
any of the preceding persons.
The certificate of giving notice
shall be
filed not later than two months after the appointment of
the fiduciary unless the court grants an extension of that time.
Failure to file the certificate in a timely manner
shall subject
the fiduciary
to the citation and penalty provisions
of section
2109.31 of the Revised Code. (B) The fiduciary or another person specified in division
(A)(4) of this section is not required to give a notice pursuant
to division (A)(1) of this section to persons who have been
notified of the application for probate of the will or of a
contest as to jurisdiction or to persons whose names or places of
residence are unknown and cannot with reasonable diligence be
ascertained, and a person authorized by division (A)(4) of this
section to give notice shall file in the probate court a
certificate to that effect. Sec. 2107.76. No person
who has received or waived the right
to receive
the
notice of the admission of a will to probate
required by section 2107.19 of
the Revised Code may commence an
action permitted by section 2107.71 of
the
Revised Code to contest
the validity of the will more than
four
three months
after
the
filing of
the certificate described in division (A)(3)
of section
2107.19
of
the Revised Code
certifying the giving of
that notice
to or the
waiver of
that notice by that person. No
other person
may
commence an action permitted
by section 2107.71
of the Revised
Code to contest the validity of the will
more than
four months
after the initial filing of a certificate described in
division
(A)(3) of section 2107.19 of the Revised Code.
A person under any
legal disability
nevertheless may commence an action permitted by
section
2107.71
of the Revised Code to contest the validity of the
will within
four months after the disability is removed, but the
rights
saved
shall not affect
the rights of a purchaser, lessee,
or
encumbrancer for value in good faith and
shall not impose any
liability upon a fiduciary who has acted in good faith,
or upon a
person delivering or transferring property to any other person
under
authority of a will, whether or not the purchaser, lessee,
encumbrancer,
fiduciary, or other person had actual or
constructive notice of the legal
disability. Sec. 2109.07. (A) The bond required of an administrator by
section 2109.04 of the Revised Code shall not be required in
either of the
following cases: (1) It shall not be required of a
surviving spouse to
administer the deceased spouse's estate
if the surviving spouse is
entitled to the entire net proceeds
of the estate.
(2) It shall not be required of an administrator to
administer an
estate if there is no will, if the administrator is
the next of kin, and if
the administrator is entitled to the
entire
net proceeds of the estate. (B) The bond otherwise required by section 2109.04 of
the
Revised Code of an administrator shall be conditioned as
follows: (1) To file with the probate court within
the
time required
by section 2115.02 of the Revised Code an
inventory of all
tangible and
intangible personal property of the
deceased that is
to be administered and that
comes to the
administrator's
possession or knowledge and an inventory of the
deceased's
interest in real estate located in
this state; (2) To administer and distribute according to law all
tangible and
intangible personal
property of the deceased, the
proceeds of any action for wrongful death or of any settlement,
with or without suit, of a wrongful death claim, and the proceeds
of all real estate in which the deceased had an interest, that
is
located in this state, and that is sold, when the
property or
proceeds have come to the possession of the
administrator or to
the possession of a person for
the administrator; (3) To render a just and true account of the
administrator's
administration at the times required by section
2109.30
2109.301
of the Revised Code; (4) To deliver the letters of administration into court if
a
will of the deceased is proved and allowed. Sec. 2109.09. (A) Unless the testator has specified
otherwise in the will, the bond required of an executor by
section
2109.04 of the Revised Code shall not be required of the executor
to
administer an estate
in accordance with the will of the
testator if the executor is the next
of kin and if the executor is
entitled to the entire net proceeds of the
estate. (B) The bond otherwise required of an executor by section
2109.04
of the Revised Code shall be conditioned as follows: (1) To file with the probate court within
the
time required
by
section 2115.02 of the Revised Code an inventory of all
the
tangible and intangible personal
property of the testator that is
to be administered and
that comes to the executor's possession
or
knowledge and an inventory of the testator's interest in real
estate
located in this state; (2) To administer and distribute according to law and the
will of the
testator all the testator's
tangible and intangible
personal property, the
proceeds of any action for wrongful death
or of any settlement, with or
without suit, of a wrongful death
claim, and the proceeds of all
real
estate in which the testator
had an interest, that is located in this
state, and that is sold,
when the property or proceeds have
come to the possession of the
executor or to the possession
of another person for the executor; (3) To render a just and true account of the executor's
administration at the times
required by section
2109.30
2109.301
of the Revised Code. Sec. 2109.11. The bond required by section 2109.04 of the
Revised Code of a
testamentary trustee shall be conditioned as
follows: (A) To make and return to the probate court within the time
required by
section 2109.58 of the Revised Code a true inventory
of all moneys, chattels,
rights, credits and real estate belonging
to the trust that come to
his
the trustee's possession or
knowledge; (B) To administer and distribute according to law and the
will of the
testator all moneys, chattels, rights, credits, and
real estate belonging to
the trust that come to the possession of
the trustee or to the possession of
any other person for
him
the
trustee; (C) To render a just and true account of
his
the trustee's
administration at the times required by section
2109.30
2109.303
of the Revised Code. Sec. 2109.12. Any bond required by or pursuant to section
2109.04 of the
Revised Code of a guardian shall be conditioned as
follows: (A) If applicable, to make and return to the probate court
within the time
required by section 2111.14 of the Revised Code a
true inventory of all
moneys, chattels, rights, credits, and real
estate belonging to the ward that
come to
his
the guardian's
possession or knowledge; (B) To administer and distribute according to law all
moneys, chattels,
rights, credits, and real estate belonging to
the ward that come to the
possession of the guardian or to the
possession of any other person for
him
the guardian; (C) To render a just and true account of
his
the guardian's
administration at any times required by or pursuant to section
2109.30
2109.302 of the
Revised Code. Sec. 2109.18. A surety of a fiduciary or the executor or
administrator of a
surety may make application at any time to the
probate court to be released
from the bond of such fiduciary.
Such
surety shall file
his
a
written request therefor with the
probate
judge of such court and give at
least five days' notice in
writing
to such fiduciary. If, upon the hearing,
the court is of
the
opinion that there is good reason therefor, it shall
release
such
surety. The death of a surety shall always be good cause. A fiduciary may make application at any time to the court for
the release of
his
the fiduciary's sureties. Such fiduciary shall
file
his
a written request therefor with the
judge of such court
and give at least five days' notice in writing to such
sureties.
If, upon the hearing, the court is of the opinion that there is
good reason to release such sureties, it shall order the fiduciary
to file an
account, as provided by section
2109.30
2109.301,
2109.302,
or
2109.303 of the Revised Code, and such sureties
shall
be released after the fiduciary files a new bond which is approved
by
the court. If such fiduciary fails to give new bond as directed,
he
the
fiduciary shall be removed and
his
the fiduciary's letters
of
appointment superseded. Such original sureties shall not be
released until
the fiduciary gives a bond, but shall be liable for
such fiduciary's acts only
from the time of executing the original
bond to the filing and approval by the
court of the new bond. The costs of such proceeding shall be paid by the surety
applying to be
released, unless it appears to the court that the
fiduciary is insolvent,
incompetent, or is wasting the assets of
the estate. Sec. 2109.24. The probate court at any time may accept the
resignation of any fiduciary upon
his
the fiduciary's proper
accounting, if the fiduciary was appointed by, is under the
control of, or is
accountable to the court. If a fiduciary fails to make and file an inventory as
required by sections 2109.58, 2111.14, and 2115.02 of the Revised
Code or to render a just and true account of
his
the fiduciary's
administration at the times required by section
2109.30
2109.301,
2109.302,
or
2109.303 of the
Revised Code, and if the failure
continues for thirty days after the fiduciary
has been notified by
the court of the expiration of the relevant
time, the fiduciary
forthwith may be removed by the court and
shall receive no
allowance for
his
the fiduciary's services
unless the court enters
upon its journal its findings that the delay was
necessary and
reasonable. The court may remove any such fiduciary, after giving the
fiduciary not less than ten days' notice, for habitual
drunkenness, neglect of duty, incompetency, or fraudulent
conduct,
because the interest of the trust demands it, or for any
other
cause authorized by law. The court may remove a trustee upon the written application
of more than one-half of the persons having an interest in the
estate controlled by the trustee, but the trustee
himself is not
to be considered as a person having an interest in the estate
under the proceedings; except that no trustee appointed under a
will shall be removed upon such written application unless for a
good cause. Sec. 2109.30. (A)
Except as provided in division (B) of
this
section,
within
nine months after
appointment, every
Every
executor and administrator shall render an
account of the
executor's and administrator's
administration. Except
as
provided
in division (B) of this
section, after the
initial
account is
rendered, every executor and administrator
shall render
further
accounts at least once each year. Except as
provided in
divisions
(C) and (D) of this section, every
fiduciary, other than
an
executor, administrator, or guardian of
the person only, shall
render an account of the administration of
the fiduciary's
estate
or trust at
least once in each two years.
An account shall be
rendered by a
guardian of the person only at
any time, or, subject
to division
(D) of this section, by any
other fiduciary at any
time other
than those mentioned in this
section, upon the order of
the court
either at its own instance,
or upon the motion of any
person
interested in the estate or
trust, for good cause shown.
Except
as provided in divisions (B)
and (C) of this section, every
fiduciary,
other than a guardian of
the person only, shall render
a final
account within thirty days
after completing the
administration of
the estate or the
termination of the fiduciary's
trust or
within any other
period of
time that the court may order. Every account shall include an itemized statement of all
receipts of the fiduciary during the accounting period and of all
disbursements and distributions made by the fiduciary during
the
accounting
period. The itemized disbursements and distributions
shall be
verified by vouchers or proof, except in the case of an
account
rendered by a corporate fiduciary subject to section
1111.28 of
the Revised Code. In addition, the account shall
include an
itemized statement of all funds, assets, and
investments of the
estate or trust known to or in the possession
of the fiduciary at
the end of the accounting period and shall
show any changes in
investments since the last previous account.
The accounts of
testamentary trustees shall, and the accounts of
other
fiduciaries may, show receipts and disbursements separately
identified as to principal and income.
Every account shall be upon the signature of the fiduciary.
When an account is rendered by two or more joint fiduciaries, the
court may allow the account upon the signature of one of them.
Upon the filing of every account, the fiduciary, except
corporate fiduciaries subject to section 1111.28 of
the Revised
Code, shall exhibit to the court, for its examination, the
securities shown in the account as being in the hands of the
fiduciary, or the certificate of the person in possession of the
securities, if held as collateral or pursuant to section 2109.13
or 2131.21 of the Revised Code, and a passbook or certified bank
statement showing as to each depository the fund deposited to the
credit of the trust. The court may designate a deputy clerk, an
agent of a corporate surety on the bond of the fiduciary, or
another suitable person whom the court appoints as commissioner
to
make the examination and to report the person's findings
to the
court.
When securities are located outside the county, the court
may
appoint a commissioner or request another probate court to
make
the examination and to report its findings to the court. The
court may examine the fiduciary under oath concerning the
account.
When a fiduciary is authorized by law or by the instrument
governing distribution to distribute the assets of the estate or
trust, in whole or in part, the fiduciary may do so and
include a
report of
the distribution in the fiduciary's succeeding account
at the time and in
the manner prescribed in section 2109.301
of
the Revised Code.
Every guardian or conservator shall render an
account of the
ward's estate at the time and in the manner
prescribed in section
2109.302 of the Revised Code. Every
testamentary trustee and
other fiduciary not subject to sections
2109.301 and 2109.302 of
the Revised Code shall render an account
of the testamentary
trustee's or other fiduciary's administration
at the time and in
the
manner prescribed in section 2109.303 of
the Revised Code.
(B) An account showing complete administration before
distribution of assets shall be designated
"final account." An
account filed subsequent to the final account and showing
distribution of assets shall be designated
"account of
distribution." An account showing complete administration and
distribution of assets shall be designated
"final and
distributive
account." (B)(1) In estates of decedents in which the sole legatee,
devisee, or
heir also is the executor or administrator, no partial
accountings are required, and no final account or final and
distributive
account shall be filed. The executor or
administrator shall be discharged by
filing with the court within
thirty days after completing the administration
of the estate a
certificate of termination of an estate that states all of the
following:
(a) That all debts and claims presented to the estate have
been paid in
full
or settled finally;
(b) That an estate tax return, if required under Chapter
5731. of the
Revised
Code, has been filed, and any estate tax due
under that chapter has been
paid;
(c) That all attorney's fees have been waived by or paid to
counsel of
record
of the estate, and all fiduciary fees have been
waived or paid;
(d) The amount of attorney's fees and the amount of
fiduciary fees that
have
been paid;
(e) That all assets remaining after completion of the
activities described
in
divisions (B)(1)(a) to (d) of this section
have been distributed to the sole
legatee, devisee, or heir.
In estates of decedents in which none of the legatees,
devisees, or
heirs is under a legal disability, each partial
accounting of an
executor or administrator may be waived by the
written consent of
all the legatees, devisees, or heirs filed in
lieu of a partial accounting
otherwise required.
(C)(1) The court may waive, by order, an account that
division (A) of this section requires of a guardian of the estate
or a guardian of the person and estate, other than an account
made
pursuant to court order, if any of the following
circumstances
applies:
(a) The assets of the estate consist entirely of real
property.
(b) The assets of the estate consist entirely of personal
property, that property is held by a bank, savings and loan
association, or trust company in accordance with section 2109.13
of the Revised Code, and the court has authorized expenditures of
not more than five thousand dollars annually for the support,
maintenance, or, if applicable, education of the ward.
(c) The assets of the estate consist entirely of real
property and of personal property that is held by a bank, savings
and loan association, or trust company in accordance with section
2109.13 of the Revised Code, and the court has authorized
expenditures of not more than five thousand dollars annually for
the support, maintenance, or, if applicable, education of the
ward.
(2) The order of a court entered pursuant to division
(C)(1)
of this section is prima-facie evidence that a guardian of
the
estate or a guardian of the person and estate has authority
to
make expenditures as described in division (C)(1)(b) or (c) of
this section.
(D)(1) As used in this division:
(a)
"Charitable trust" has the same meaning as in section
109.23 of the Revised Code.
(b)
"Qualified community foundation" means any foundation
that is exempt from federal income taxation under sections
170(b)(1)(A)(vi) and 501(c)(3) of the
"Internal Revenue Code of
1986," 100 Stat. 2085, as amended; that is further described in
section 1.170A-9(10) and (11) of Title 26 of the Code of Federal
Regulations, 26 C.F.R. 1.170A-9(10) and (11), as amended; and
that
publishes at least annually and circulates widely within its
community an audited report of its fund balances, activities, and
donors.
(c)
"Testamentary charitable trust" means any charitable
trust that is created by a will.
(2) If the assets of a testamentary charitable trust are
held and managed by a fiduciary who is an individual or by a
corporate fiduciary and if the trust merges into a qualified
community foundation, then, after the fiduciary files with the
court a final and distributive account pertaining to the trust
and
activities up to the effective date of the merger, the
fiduciary
and any successors of the fiduciary shall not be
required to
render any accounting to the court pertaining to the
merged trust
and activities that follow the effective date of the
merger.
Sec. 2109.301. (A) An administrator or executor shall
render an
account at any time other than a time otherwise
mentioned in this
section upon an order of the probate court
issued for good cause shown either
at its own instance or upon the
motion of any person interested in the
estate. Except as
otherwise provided in
division (B)(2) of this section, an
administrator or executor
shall render a final account within
thirty days after completing
the administration of the estate or
within any other period of time that
the court may order. Every account shall include an itemized statement of all
receipts
of the administrator or executor during the accounting
period and of all
disbursements and distributions made by the
executor or
administrator during the accounting period. In
addition, the
account shall include an itemized statement of all
funds, assets,
and investments of the estate known to or in the
possession of the
administrator or executor at the end of the
accounting period and
shall show any changes in investments since
the last previous
account. Every account shall be upon the signature of the
administrator
or executor. When two or more administrators or
executors render an
account, the court may allow the account upon
the signature of one
of them. The court may examine the
administrator or executor
under oath concerning the account. When an administrator or executor is authorized by law or by
the
instrument governing distribution to distribute the assets of
the
estate, in whole or in part, the administrator or executor may
do so and
include a report of the distribution in the
administrator's or executor's succeeding account.
In estates of decedents in which none of the legatees,
devisees, or heirs is under a legal disability, each partial
accounting of an executor or administrator may be waived by the
written consent of all the legatees, devisees, or heirs filed in
lieu of a partial accounting otherwise required. (B)(1)
Every administrator and executor, within six months
after
appointment, shall render a final and distributive account
of the
administrator's or executor's administration of the estate
unless one
or more of the following circumstances apply: (a)
An Ohio estate tax return must be filed for the
estate. (b)
A proceeding contesting the validity of the decedent's
will
pursuant to section 2107.71 of the Revised Code has been
commenced. (c)
The surviving spouse has filed an election to take
against
the will. (d)
The administrator or executor is a party in a civil
action. (e)
The estate is insolvent. (f)
For other reasons set forth by the administrator or
executor,
subject to court approval, it would be detrimental to
the estate and its
beneficiaries or heirs to
file a final and
distributive account. (2) In estates of decedents in which the sole legatee,
devisee, or
heir is also the administrator or executor of the
estate, no partial
accountings
are required, and the administrator
or executor shall not file a final account
or final and
distributive
account. In lieu of filing a final account, the
administrator or executor of an estate
of that type shall be
discharged by filing with the court within
thirty days after
completing the administration of the estate a
certificate of
termination of an estate that states all of the
following: (a) All debts and claims presented to the estate have
been
paid in full or settled finally. (b) An estate tax return, if required under the
provisions
of the Internal Revenue Code or Chapter 5731. of the Revised Code,
has been filed, and
any
estate tax has been paid. (c)
All attorney's fees have been waived by or paid to
counsel of record of the estate, and all executor or administrator
fees
have been waived or paid. (d) The amount of attorney's fees and the amount of
administrator or executor fees that have been paid. (e)
All assets remaining after completion of the
activities
described in divisions (B)(2)(a)
to (d)
of this section
have been
distributed to the sole legatee, devisee, or heir.
(3) Not later than thirteen months after appointment, every
administrator and executor shall render an account of the
administrator's or
executor's administration, unless a certificate
of termination is
filed under division (B)(2) of this section.
Except as provided
in divisions (B)(1) and (2) of this section,
after the initial
account is rendered, every administrator and
executor shall render further
accounts at least once
each year. Sec. 2109.302. (A) Every guardian or conservator shall
render an
account of the administration of the ward's estate at
least once in each two
years. The guardian or conservator shall
render an account at any time other
than a time otherwise
mentioned in this section upon the order of the
probate court
issued for good cause shown either at its own instance or upon
the
motion of any person interested in the estate. Except
as provided
in division (B) of this
section, every guardian or
conservator
shall render a final account within thirty days after completing
the administration of the ward's
estate or within any other period
of time that the court may
order. Every account shall include an itemized statement of all
receipts
of the guardian or conservator during the accounting
period and of all
disbursements and distributions made by the
guardian or conservator
during the accounting period. The
itemized disbursements and
distributions shall be verified by
vouchers or proof, except in
the case of an account rendered by a
corporate fiduciary subject
to section 1111.28 of the Revised
Code. In addition, the account
shall include an itemized
statement of all funds, assets, and
investments of the estate
known to or in the possession of the
guardian or conservator at
the end of the accounting period and
shall show any changes in
investments since the last previous
account. Every account shall be upon the signature of the guardian or
conservator. When two or more guardians or conservators render an
account, the court may allow the account upon the signature of one
of
the guardians or conservators. Upon the filing of every account, the guardian or
conservator,
except a corporate fiduciary subject to section
1111.28 of the
Revised
Code, shall exhibit to the court for its
examination both of the
following: the securities shown in the
account as being in the hands of the
guardian or conservator, or
the
certificate of the person in possession of the securities, if
held as
collateral or
pursuant to section 2109.13 or 2131.21 of
the
Revised Code; and a passbook or certified bank statement
showing
as to each depository the fund deposited to the credit of
the
ward's estate. The court may designate a deputy clerk, an
agent of a
corporate surety on the bond of the guardian or
conservator, or
another suitable person whom the court appoints as
commissioner to
make the examination and to report the person's
findings to the
court. When securities are located outside the
county,
the court
may appoint a commissioner or request another
probate court to
make the
examination and to report its findings
to the court. The
court may examine
the
guardian or conservator
under oath
concerning the account. When a guardian or conservator is authorized by law to
distribute
the assets of the estate, in whole or in part, the
guardian or
conservator may do so and include a report of the
distribution in the
guardian's or conservator's succeeding
account.
(B)(1)
The court may waive, by order, an account that
division
(A) of this section requires of a guardian of the estate
or of a
guardian of the person and estate, other than an account
made pursuant to
court order, if any of the following
circumstances
apply: (a) The assets of the estate consist entirely of real
property. (b)
The assets of the estate consist entirely of personal
property, that property is held by a bank, savings and loan
association, or
trust company in
accordance with section 2109.13
of the Revised Code, and the
court has authorized expenditures of
not more than ten thousand dollars
annually for the support,
maintenance, or, if applicable,
education of the ward. (c)
The assets of the estate consist entirely of real
property
and
of personal property that is held by a bank, savings
and loan association, or
trust company in
accordance with section
2109.13 of the Revised Code, and the
court
has authorized
expenditures of not more than ten thousand dollars annually
for
the support, maintenance, or, if applicable,
education of the
ward. (2) The order of a court entered pursuant to division (B)(1)
of
this section is prima-facie evidence that a guardian of the
estate or a
guardian of the person and estate has authority to
make
expenditures as described in divisions (B)(1)(b) and
(c) of
this section. (3) Notwithstanding the requirements for accounts by other
guardians under this section, a guardian of the person is not
required to
render an account except upon an order of the court
that the court issues for
good cause shown either at its
own
instance or upon the motion of any person interested in the
estate. Sec. 2109.303. (A)
Except as provided in division (B)
of
this section, every testamentary trustee shall, and every other
fiduciary not subject to section 2109.301 or 2109.302 of the
Revised Code may, render
an
account of the trustee's or other
fiduciary's administration of
the
estate or trust at least once in
each two years.
Any testamentary trustee or other fiduciary shall
render an
account, subject to division (B) of this section, at
any
time
other than a time otherwise mentioned in this section upon an
order of the
court issued for good cause shown either
at its own
instance or upon the
motion of any person interested in the estate
or trust.
Every testamentary trustee shall, and every
other
fiduciary may,
render a final account within thirty days
after
completing the
administration of the estate or trust or shall file
a final account within any other period of time that the court
may
order. Every account shall include an itemized statement of all
receipts
of the testamentary trustee or other fiduciary during the
accounting
period and of all disbursements and distributions made
by the
testamentary trustee or other fiduciary during the
accounting
period. The itemized disbursements and distributions
shall be
verified by vouchers or proof, except in the case of an
account
rendered by a corporate fiduciary subject to section
1111.28 of
the Revised Code.
In addition, the account shall
include an
itemized statement of all funds, assets, and
investments of the estate or trust known to or in the possession
of the testamentary trustee or other fiduciary at the end
of
the
accounting period and shall show any changes in investments
since
the last previous account. The accounts of testamentary
trustees
shall, and the accounts of other fiduciaries may, show
receipts
and disbursements separately identified as to principal
and
income. Every account shall be upon the signature of the testamentary
trustee or other fiduciary. When two or more testamentary
trustees or
other fiduciaries render an account, the court may
allow the account
upon the signature of one of them. Upon the filing of every account, the testamentary trustee or
other fiduciary, except a corporate fiduciary subject to section
1111.28
of the Revised Code, shall exhibit to the court for its
examination both of the following: the securities shown in the
account as
being in the hands of the testamentary trustee or other
fiduciary, or the
certificate of the person in possession of the
securities, if held as
collateral or pursuant to section 2109.13
or 2131.21 of the Revised
Code; and a passbook or certified bank
statement showing as to each
depository the fund
deposited to the
credit of the estate or trust. The court may
designate a
deputy
clerk, an agent of a corporate surety on the bond of the
testamentary trustee or other fiduciary, or another suitable
person whom the court appoints as commissioner to make the
examination and to report the person's findings to the court.
When securities are located outside the county, the court may
appoint a commissioner or request another probate court to make
the examination and to report its findings to the court. The
court may examine the testamentary trustee or other fiduciary
under oath
concerning the account. When a testamentary trustee or other fiduciary is authorized
by
law or by the instrument governing distribution to distribute
the assets
of the estate or trust, in whole or in part, the
testamentary trustee or
other fiduciary may do so and include a
report of the distribution
in the testamentary trustee's or
fiduciary's succeeding account. (B)
If the assets of a testamentary charitable trust are
held
and managed by a testamentary trustee or other fiduciary who
is an
individual
or by a corporate
fiduciary and if the trust
merges
into a qualified community
foundation, then, after the
testamentary trustee or other
fiduciary files with the court a
final and distributive account
pertaining to the trust and
activities up to the effective date of
the merger, the
testamentary trustee or other fiduciary and any
successors of the
testamentary trustee or other fiduciary shall
not be required to
render any accounting to the court pertaining
to the merged trust
and activities that follow the effective date
of the merger. (C)
As used in this section: (1)
"Charitable trust" has the same meaning as in section
109.23
of the Revised Code. (2)
"Qualified community foundation" means any foundation
that is
exempt from federal income taxation under sections
170(b)(1)(A)(vi)
and 501(c)(3)
of the
"Internal Revenue
Code of
1986," 100
Stat. 2085, 26 U.S.C. 170(b)(1)(A)(vi) and 501 (c)(3),
as amended; that is further described
in
section 1.170A-9(10) and
(11) of Title 26 of the
Code of Federal
Regulations, 26
C.F.R.
1.170A-9(10) and (11), as amended; and that
publishes at least
annually and circulates widely within its
community an audited
report of its
fund balances,
activities, and
donors. (3)
"Testamentary charitable trust" means any charitable
trust
that is created by a will. (4)
"Other fiduciary" means a fiduciary
other than an
executor, administrator, guardian,
conservator, or testamentary
trustee. Sec. 2109.31. (A) If a fiduciary neglects or refuses to
file an account, inventory,
certificate of notice of probate of
will, or
report when due according to
section
2107.19, 2109.30,
2111.49, or 2115.02 of the Revised Code or
when
ordered by the
probate court, the court at its own instance may
issue, and on the
application of any interested party or of any
of the next of kin
of any ward shall issue, a citation as
described in division (B)
of this section to such fiduciary
pursuant to Civil Rules 4.1 to
4.6 to compel the filing of the
overdue account, inventory,
certificate of notice of probate of
will, or report. (B) The citation that is required by division (A) of this
section may contain any of the following: (1) A statement that the particular account, inventory,
certificate of
notice of probate of will, or report is overdue; (2) An order to the fiduciary to file the account,
inventory,
certificate of notice of probate of will, or report,
or
otherwise to appear before the court on
a specified date; (3) A statement that, upon the issuance of the citation, a
continuance to file the account, inventory,
certificate of notice
of
probate of will, or report may be
obtained from the court only
on or after the date specified
pursuant to division (B)(2) of this
section. (C) If a citation is issued to a fiduciary in accordance
with divisions (A) and (B) of this section and if the fiduciary
fails to file the account, inventory,
certificate of notice of
probate of
will, or report prior to the
appearance date specified
in the citation, the court may order,
on that date, one or more of
the following: (1) The removal of the fiduciary; (2) A denial of all or part of the fees to which the
fiduciary otherwise would be entitled; (3) A continuance of the time for filing the account,
inventory,
certificate of notice of probate of will, or report; (4) An assessment against the fiduciary of a penalty of
one
hundred dollars and costs of twenty-five dollars for the
hearing,
or a suspension of all or part of the penalty and costs; (5) That the fiduciary is in contempt of the court for the
failure to comply with the citation and that a specified daily
fine, imprisonment, or daily fine and imprisonment may be imposed
against the fiduciary, beginning with the appearance date, until
the account, inventory,
certificate of notice of probate of
will,
or report is filed with the court; (6) If the fiduciary does not appear in the court on the
specified appearance date, that the fiduciary is in contempt of
the court for the failure to comply with the citation, and that
one of the following may occur: (a) The fiduciary shall be taken into custody by the
sheriff
or a deputy sheriff and brought before the court;. (b) The fiduciary shall appear before the court on a
specified date or otherwise be taken into custody by the sheriff
or a deputy sheriff and brought before the court. (D) The assessments, fines, and other sanctions that the
court may impose upon a fiduciary pursuant to this section may be
imposed only upon a fiduciary and shall not be imposed upon the
surety of any fiduciary. Sec. 2109.32.
(A) Every fiduciary's account required by
section
2109.30
2109.301, 2109.302,
or
2109.303 of
the
Revised
Code shall be set for hearing before the probate court. The
hearing
on the account shall be set not earlier than thirty days
after the filing of
the account. At the hearing upon an account
required by section 2109.302
or 2109.303
of the Revised Code and, if ordered by the court, upon
an account required by section
2109.301 of the Revised Code, the
court shall inquire into, consider, and
determine all matters
relative to the account and the manner in which the
fiduciary has
executed
his
the fiduciary's trust, including the
investment of
trust funds, and
may order the account approved and settled or
make any other order as the
court considers proper. If, at the
hearing upon an account, the court finds
that the fiduciary has
fully and lawfully administered the estate or trust and
has
distributed the assets of the estate or trust in accordance with
the law
or the instrument governing distribution, as shown in the
account, the court
shall order the account approved and settled
and may order the fiduciary
discharged.
Upon approval of a
final
and distributive
account required by division (B)(1) of section
2109.301 of the
Revised Code, the court may order the surety bond
for the
fiduciary
terminated. Unless otherwise ordered by the
court, the
fiduciary shall
be discharged without further order
twelve months
following the
approval of the final and distributive
account. (B)(1)
An administrator or executor
filing an account
pursuant to section 2109.301 of the Revised Code
shall provide at
the time of filing the account a copy of the
account to each heir
of an intestate estate or to each beneficiary
of a testate estate.
An administrator or executor is not required to provide
a copy of
the account to any of the following: (a) An heir or a beneficiary whose residence is unknown; (b) A beneficiary of a specific bequest or
devise who
has
received his or her distribution and for which a receipt
has
been
filed or exhibited with the court. (2) The probate court shall not approve the final account of
any
executor or
administrator until the following events have
occurred: (A)(a) Three months have passed since the death of the
decedent;.
(B)(b) The surviving spouse has filed an election to take
under or against the
will, or the time for making the election has
expired.
(3)
If an administrator or executor
learns of the existence
of newly discovered assets after the
filing of the final account
or otherwise comes into possession of
assets belonging to the
estate after the filing of the final
account, the executor or
administrator shall file a supplemental
final account with respect
to the disposition of the assets and
shall provide a copy of the
supplemental final account to each heir of an
intestate
estate or
to each beneficiary of a testate estate, as provided in
division
(B)(1) of this section and subject to the exceptions specified in
divisions (B)(1)(a) and (b) of this section. (C) The rights of any person
with a pecuniary interest in
the estate are not barred by approval
of an account pursuant to
divisions (A) and (B) of this section.
These rights may be barred
following a hearing on the account
pursuant to section 2109.33 of
the Revised Code.
Sec. 2113.25. So far as
he
the executor or administrator is
able, the executor or administrator of an
estate shall collect the
assets and complete the administration of
such
that estate
within
nine
thirteen months after the date of
his appointment. Upon application of the executor or administrator and notice
to the interested
parties, if the probate court
deems such
considers that notice necessary, the court may allow
further time
in which to collect assets, to convert assets into money, to pay
creditors, to make distributions to legatees or distributees, to
file partial,
final, and distributive accounts, and to settle
estates. The court,
upon application of any interested party, may
authorize the examination under
oath in open court of the executor
or administrator upon any matter relating
to the administration of
the estate. Sec. 2113.28. The time allowed by the probate court to
collect the assets of
an estate shall not operate as an allowance
of further time to file the
accounts required by section
2109.30
2109.301 of the Revised
Code. Sec. 2113.53.
(A) At any time after the appointment of an
executor or administrator, the executor or administrator may
distribute to the beneficiaries entitled to assets of the estate
under the will, if there is no action pending to set aside the
will, or to the heirs entitled to assets of the estate by law, in
cash or in kind, any part or all of the assets of the estate.
Each
beneficiary or heir is liable to return the assets, or the
proceeds from the assets, if they are necessary to satisfy the
share of a surviving spouse who elects to take against the will
pursuant to section 2106.01 of the Revised Code,
or
if they are
necessary to satisfy
any
claims against the estate
as provided in
this section, or if the will is set aside.
If
any (B)
After distribution pursuant to division (A) of this
section, a
distributee shall be personally liable
to a claimant
who presents a claim within the time set forth in
division (B) of
section 2117.06 of the Revised Code, subject to
the
limitations
described in this division. The personal liability of any distributee shall not
exceed
the
lesser of the following: (1)
The amount the distributee has received reduced by the
amount,
if any, previously returned or otherwise used for the
payment of
the spouse's share or claims finally allowed; (2)
The distributee's proportionate share of the spouse's
share
or
of claims finally allowed. Any distributee's
proportionate share
of the spouse's share or of claims finally
allowed shall be
determined by the following fraction: (a) The numerator shall be the total amount received by the
distributee, reduced by all amounts, if any, previously returned
or otherwise used for the payment of the spouse's share or claims
finally allowed. (b)
The denominator shall be the total amount received by
all
distributees reduced by all amounts, if any, previously
returned
or otherwise used for the payment of the spouse's share
or claims
finally allowed. (C) If there is a surviving spouse and if the
executor or
administrator
distributes any part of the assets of the estate
before the
expiration of the times described in division (E) of
section
2106.01 of the Revised Code for the making of an election
by a
surviving spouse,
he is
the executor or administrator
shall
be personally
liable to any surviving spouse
who subsequently
elects to take against the will. If the
executor or administrator
distributes any part of the assets of
the estate within three
months after the death of the decedent,
the executor or
administrator
is
shall be personally liable only
to those
claimants who present their claims within that three-month
period.
If the executor or administrator distributes any part of
the
assets of the estate more than three months but less than one
year
after the death of the decedent, the executor or
administrator
is
shall be personally liable only to those
claimants who
present
their claims before the
time of distribution. If
the executor or
administrator distributes any part of the
assets of the estate
more than one year after the death of the
decedent, he
is
personally liable only to those claimants who
present their
claims
within one year after the death of the
decedent. The
executor or
administrator shall be liable only to
the extent a
claim is
finally allowed
and within the
time
set forth in division (B) of
section 2117.06 of the Revised Code. The executor or administrator shall be liable only to the
extent that the sum of the remaining assets of the estate and the
assets returned by the beneficiaries or heirs is insufficient to
satisfy the share of the surviving spouse and to satisfy the
claims against the estate. The executor or administrator shall
not be liable in any case for an amount greater than the value of
the estate that existed at the time that the distribution of
assets was made and that was subject to the spouse's share or to
the claims. Any
(D)
The executor or administrator may provide
for the
payment
of rejected claims or claims in suit by setting aside a
sufficient amount of the assets of the estate for paying the
claims. The assets shall be set aside for the payment of the
claims in a manner approved by the probate court. Each claimant
for whom assets are to be set aside shall be given notice, in the
manner as the court shall order, of the hearing upon the
application to set aside assets and shall have the right to be
fully heard as to the nature and amount of the assets to be set
aside for payment of
his
the claim and as to all other
conditions
in
connection with the claim. In any case in which the executor
or
administrator may set aside assets as provided in this section,
the court, upon its own motion or upon application of the
executor
or administrator, as a condition precedent to any
distribution,
may require any beneficiary or heir to give a bond
to the state
with surety approved and in an amount fixed by the
court,
conditioned to secure the return of the assets to be
distributed,
or the proceeds from the assets or as much of the
assets as may be
necessary to satisfy the claims that may be
recovered against the
estate, and to indemnify the executor or
administrator against
loss and damage on account of such
distribution. The bond may be
in addition to the assets to be
set aside or partially or wholly
in lieu of the assets, as the
court shall determine.
Sec. 2113.64. If a sum of money
directed by a decree or
order of the
probate court to be distributed to heirs, next of
kin, or legatees, or
owing from an estate to a creditor
thereof
of
the estate,
remains
for six months
unclaimed
prior to the filing
of a final
account, the court may
order it turned into the county
treasury as
provided in section 2113.65 of the
Revised Code, or
may order the
executor or administrator to invest it as the
court
directs for a
period not to exceed
one year
two years, to
accumulate for the
benefit of the persons entitled
thereto
to the
sum of money. Such investment shall be
made in the
name of the
probate judge of the court for the time
being and shall be subject
to the order of the judge and
his
the
judge's successors in
office.
Sec. 2115.09. The inventory required by section 2115.02 of
the Revised Code shall contain a particular statement of all
securities for the payment of money
which
that belong to the
deceased
and are known to
such
the executor or administrator.
Such
inventory
shall specify the name of the debtor in each
security,
the date,
the sum originally payable, the indorsements
thereon
with their
dates, the serial numbers or other identifying
data as
to each
security, and the sum
which
that, in the judgment
of the
appraisers,
can be collected on each claim. Such inventory
must
shall contain a statement of all debts
and
accounts belonging to the deceased
which
that are known to
such
executor or administrator and specify the name of the debtor,
the
date, the balance or thing due, and the value or sum
which
that can be
collected thereon, in the judgment of the appraisers. Such inventory
must
shall contain an account of all moneys
which
that
belong to the deceased and have come to the hands of
the executor
or administrator. If none has come to
his
the
executor's or administrator's hands, the fact
must
shall
be stated
in the inventory.
The inventory shall contain a statement whether or not,
insofar as it can be ascertained, the filing of an Ohio estate
tax return will be required. Sec. 2117.06. (A) All creditors having claims against an
estate, including claims arising out of contract, out of tort, on
cognovit notes, or on judgments, whether due or not due, secured
or unsecured, liquidated or unliquidated, shall present their
claims in one of the following manners: (1) To the executor or administrator in a writing; (2) To the executor or administrator in a writing, and to
the probate court by filing a copy of the writing with it; (3) In a writing that is sent by ordinary mail addressed
to
the decedent and that is actually received by the executor or
administrator within the appropriate time specified in division
(B) of this section. For purposes of this division, if an
executor or administrator is not a natural person, the writing
shall be considered as being actually received by the executor or
administrator only if the person charged with the primary
responsibility of administering the estate of the decedent
actually receives the writing within the appropriate time
specified in division (B) of this section. (B) All claims shall be presented within one year after
the
death of the decedent, whether or not the estate is released
from
administration or an executor or administrator is appointed
during
that one-year period. Every claim presented shall set
forth the
claimant's address. (C) A claim that is not presented within one year
ater
after
the death of the decedent shall be forever barred as to all
parties, including, but not limited to, devisees, legatees, and
distributees. No payment shall be made on the claim and no
action
shall be maintained on the claim, except as otherwise
provided in
sections 2117.37 to 2117.42 of the Revised Code, with
reference to
contingent claims. (D) In the absence of any prior demand for allowance, the
executor or administrator shall allow or reject all claims,
except
tax assessment claims, within thirty days after their
presentation, provided that failure of the executor or
administrator to allow or reject within that time shall not
prevent
him
the executor or administrator from doing so after
that
time and shall not prejudice
the rights of any claimant. Upon the
allowance of a claim, the
executor or the administrator, on demand
of the creditor, shall
furnish the creditor with a written
statement or memorandum of
the fact and date of
such
the
allowance. (E) If the executor or administrator has actual knowledge
of
a pending action commenced against the decedent prior to
his
the
decedent's
death in a court of record in this state,
such
the
executor or
administrator shall file a notice of
his
the
appointment
of the executor or administrator in
such
the
pending
action within ten days after acquiring
such
that
knowledge.
If the
administrator or executor is not a natural person, actual
knowledge of a pending suit against the decedent shall be limited
to the actual knowledge of the person charged with the primary
responsibility of administering the estate of the decedent.
Failure to file the notice within the ten-day period does not
extend the claim period established by this section. (F) This section applies to any person who is required to
give written notice to the executor or administrator of a motion
or application to revive an action pending against the decedent
at
the date of the death of the decedent. (G) Nothing in this section or in section 2117.07 of the
Revised Code shall be construed to reduce the time mentioned
in
section
2125.02, 2305.09,
2305.10,
2305.11, or
2305.12 of
the
Revised Code, provided that no portion of any recovery on a
claim
brought pursuant to any of those sections shall come from
the
assets of an estate, unless the claim has been presented
against
the estate in accordance with Chapter 2117. of the Revised
Code. (H) Any person whose claim has been presented, and
has not
thereafter
been rejected,
after presentment is a
creditor as that
term is used in
Chapters 2113. to 2125. of the Revised Code.
Claims that are
contingent need not be presented except as
provided in sections
2117.37 to 2117.42 of the Revised Code, but,
whether presented
pursuant to those sections or this section,
contingent claims may
be presented in any of the manners described
in division (A) of
this section. (I) If a creditor presents a claim against an estate in
accordance with division (A)(2) of this section, the probate
court
shall not close the administration of the estate until that
claim
is allowed or rejected. (J) The probate court shall not require an executor or
administrator to make and return into the court a schedule of
claims against the estate. (K) If the executor or administrator makes a distribution
of
the assets of the estate prior to the expiration of the time
for
the filing of claims as set forth in this section,
he
the executor
or administrator shall
provide notice
on the account delivered to
each distributee
as
provided in
that the distributee may be liable
to the estate up to the value of the distribution and may be
required to return all or any part of the value of the
distribution if a valid claim is subsequently made against the
estate within the time permitted under this section
2113.533
of
the Revised Code. Sec. 3705.09. (A) A birth certificate for each live birth
in this state shall be filed in the registration district in
which
it occurs within ten days after such birth and shall be
registered
if it has been completed and filed in accordance with
this
section. (B) When a birth occurs in or en route to an institution,
the person in charge of the institution or a designated
representative shall obtain the personal data, prepare the
certificate, secure the signatures required, and file the
certificate within ten days with the local registrar of vital
statistics. The physician in attendance shall provide the
medical
information required by the certificate and certify to
the facts
of birth within seventy-two hours after the birth. (C) When a birth occurs outside an institution, the birth
certificate shall be prepared and filed by one of the following
in
the indicated order of priority: (1) The physician in attendance at or immediately after
the
birth; (2) Any other person in attendance at or immediately after
the birth; (3) The father; (4) The mother; (5) The person in charge of the premises where the birth
occurred. (D) Either of the parents of the child or other informant
shall attest to the accuracy of the personal data entered on the
birth certificate in time to permit the filing of the certificate
within the ten days prescribed in this section. (E) When a birth occurs in a moving conveyance within the
United States and the child is first removed from the conveyance
in this state, the birth shall be registered in this state and
the
place where it is first removed shall be considered the place
of
birth. When a birth occurs on a moving conveyance while in
international waters or air space or in a foreign country or its
air space and the child is first removed from the conveyance in
this state, the birth shall be registered in this state but the
record shall show the actual place of birth insofar as can be
determined. (F)(1) If the mother of a child was married at the time of
either conception or birth or between conception and birth, the
child shall be registered in the surname designated by the
mother,
and the name of the husband shall be entered on the
certificate as
the father of the child. The presumption of
paternity shall be in
accordance with section 3111.03 of the
Revised Code. (2) If the mother was not married at the time of conception
or
birth or between conception and birth, the child shall be
registered by the surname designated by the mother. The name
of
the father of such child shall also be inserted on the birth
certificate if
both the mother and the father sign an
acknowledgement of paternity
affidavit before the
birth record has
been sent to the
local registrar. If the father is not named on
the birth certificate
pursuant to division (F)(1) or (2) of this
section, no other
information about the father
shall be entered on
the record. (G) When a man is presumed
or, found, or declared to be the
father of a
child, according to
section 2105.26, sections 3111.01
to 3111.18,
former section 3111.21, or sections 3111.38 to
3111.54 of the Revised Code, or the father
has acknowledged the
child
as his child in an acknowledgment of paternity, and
the
acknowledgment has become final pursuant to section
2151.232,
3111.25, or
3111.821 of the Revised Code,
and documentary
evidence of such fact
is submitted to the department of health in
such form as the director may
require, a new birth
record shall be
issued by the department which shall have the
same overall
appearance as the record which would have been
issued under this
section if a marriage had occurred before the
birth of such child.
Where handwriting is required to effect
such appearance, the
department shall supply it. Upon the
issuance of such new birth
record, the original birth record
shall cease to be a public
record.
Except as provided in division (C) of section 3705.091 of
the Revised Code,
the original record and any
documentary evidence
supporting the new registration of birth
shall be placed in an
envelope which shall be sealed by the
department and shall not be
open to inspection or copy unless so
ordered by a court of
competent jurisdiction. The department shall then promptly forward a copy of the
new
birth record to the local registrar of vital statistics of
the
district in which the birth occurred, and such local
registrar
shall file a copy of such new birth record along with
and in the
same manner as the other copies of birth records in
such local
registrar's possession. All copies of the original
birth record
in the possession of the local registrar or the
probate court, as
well as any and all index references to it,
shall be destroyed.
Such new birth record, as well as any
certified or exact copy of
it, when properly authenticated by a
duly authorized person shall
be prima-facie evidence in all
courts and places of the facts
stated in it. (H) When a woman who is a legal resident of this state has
given birth to a child in a foreign country that does not have a
system of registration of vital statistics, a birth record may be
filed in the office of vital statistics on evidence satisfactory
to the director of health. (I) Every birth certificate filed under this section on or
after July 1, 1990, shall be accompanied by all social security
numbers that have been issued to the parents of the child, unless
the division of child support in the department of
job and family
services,
acting in accordance with regulations prescribed under
the
"Family Support Act of 1988," 102 Stat. 2353, 42 U.S.C.A. 405,
as
amended, finds good cause for not requiring that the numbers be
furnished with the certificate. The parents' social security
numbers shall not be recorded on the certificate. The local
registrar of vital statistics shall transmit the social security
numbers to the state office of vital statistics in accordance
with
section 3705.07 of the Revised Code. No social security
number
obtained under this division shall be used for any purpose
other
than child support enforcement. Sec. 5905.11. Every guardian who has received or shall
receive on account of
his
the guardian's ward any things of
value
from the
veterans administration shall file with the probate court
annually, on the anniversary date of the appointment, in addition
to any other accounts required by the court, a full and accurate
account of all things of value received by
him
the guardian, all
earnings, interest, or profits derived from those things of value,
all
property acquired with those things of value, and all
disbursements from those things of
vaule
value. The account
shall
show
the balance of those things of value in
his
the guardian's
hands
at the date of
the account and how it is invested. The guardian, at the time of filing any account, shall
exhibit all securities or investments held by
him
the guardian
to
an officer
of the depository in which the securities or
investments are held
for safekeeping, to an authorized
representative of the
corporation that is surety on
his
the
guardian's bond, to the
judge or clerk of
a court of record in
this state, or, upon request of the guardian
or other interested
party, to any other reputable person
designated by the probate
court, who shall certify in writing
that
he
the judge, clerk, or
other person has examined the
securities or investments and
identified
them with those described in the account and shall note
any
omissions or discrepancies. If the depository is the
guardian,
the certifying officer shall not be the officer
verifying the
account. The guardian may exhibit the securities or
investments
to the court, which shall indorse on the account and
copy of the
account a certificate that the securities or
investments shown in
the account as held by the guardian were each
in fact exhibited
to
him
the court and that those exhibited to
him
the
court were the same as those
shown in the account, and shall
note any omission or discrepancy.
The certificate and the
certificate of an official of the bank in
which are deposited any
funds for which the guardian is
accountable showing the amount on
deposit shall be prepared and
signed in duplicate, and one of each
shall be filed by the
guardian with
his
the guardian's account. At the time of filing any account in the court, a certified
copy of the account and a signed duplicate of each certificate
filed with the court shall be sent by the guardian to the office
of the veterans administration having jurisdiction over the area
in which the court is located. A signed duplicate or certified
copy of any pleading pertaining to an account, or to any matter
other than an account, that is filed in the guardianship
proceedings or in any proceeding for the purpose of removing the
disability of minority or mental incapacity, shall be furnished
by
the person filing the pleading to the proper office of the
veterans administration. Unless hearing is waived in writing by
the attorney of the veterans administration and by all other
persons entitled to notice, the court shall fix a time and place
for the hearing on the account in the manner provided by section
2109.32 of the Revised Code for publishing fiduciary accounts,
unless a different available date is stipulated in writing.
Unless
waived in writing, written notice of the time and place of
hearing
shall be given to the veterans administration office
concerned not
less than fifteen days prior to the date fixed for
the hearing.
The notice may be given by mail in which event it
shall be
deposited in the mails not less than fifteen days prior
to that
date. The court or its clerk shall furnish to that
veterans
administration office a copy of each order entered in
any
guardianship proceeding in which the administrator is an
interested party. If the guardian is accountable for property derived from
sources other than the veterans administration,
he
the guardian
shall be accountable under section
2109.30
2109.302 of the
Revised
Code, and, as to
the other property, the guardian shall be
entitled to the
compensation provided by section 2109.23 of the
Revised Code.
The account for other property shall be combined
with the account
filed in accordance with this section unless
otherwise ordered by
the court. SECTION 2. That existing sections 2106.01, 2106.02, 2106.13,
2107.19, 2107.76, 2109.07, 2109.09, 2109.11, 2109.12, 2109.18,
2109.24,
2109.30, 2109.31, 2109.32, 2113.25, 2113.28, 2113.53,
2113.64,
2115.09, 3705.09, and 5905.11, all existing versions of
section
2117.06
that were in effect prior to, on, or after January
27,
1997, the
effective date of Am. Sub. H.B. 350 of the 121st
General
Assembly,
and section 2113.533 of the Revised Code are
hereby
repealed.
SECTION 3. The General Assembly hereby encourages the
Supreme
Court to amend Rule 59(B) of the Ohio Rules of
Superintendence to
require fiduciaries appointed to administer
testate estates to
file a Certificate of Service of Notice of
Probate of Will within
two weeks of the fiduciary's appointment.
SECTION 4. The version of section 2117.06 of the Revised Code
that is presented in this act is the version of that section that
was in effect immediately prior to the effective date of Am. Sub.
H.B. 350 of the 121st General Assembly. That version of section
2117.06 of the Revised Code is used in this act in order to repeal
the amendments made to that section by Am. Sub. H.B. 350 of the
121st General Assembly, to revive the version of that section in
effect immediately prior to January 27, 1997, the effective date
of
that act, and to clarify the existing language of that section.
SECTION 5. Sections 2106.01, 2106.02, 2106.13, 2107.19,
2107.76, 2109.07, 2109.09, 2109.18, 2109.24, 2109.30, 2109.31,
2109.32, 2113.25, 2113.28, 2113.53, 2113.64, 2115.09, and 2117.06
of the Revised Code, as amended by this act, and sections
2106.25
and 2109.301 of the Revised Code, as enacted by this act,
apply
only to estates of decedents who die on or after January 1, 2002.
SECTION 6. Sections 2109.12, 2109.18, 2109.24, 2109.30, and
5905.11 of the Revised Code, as amended by this act, and section
2109.302 of the Revised Code, as enacted by this act, apply to
guardians or conservators of wards' estates that are in existence
or are created on or after January 1, 2002.
SECTION 7. Sections 2109.11, 2109.18, 2109.24, and 2109.30 of
the Revised Code, as amended by this act, and section 2109.303 of
the Revised Code, as enacted by this act, apply to testamentary
trustees or other fiduciaries of trusts that are in existence or
are created on or after January 1, 2002 or to other
fiduciaries
under governing instruments that are in existence or
are created
on or after January 1, 2002.
As used in this section, "other fiduciary" has the same
meaning as in section 2109.303 of the Revised Code, as enacted by
this act.
|