SRC-JFA H.B. 2189 75(R)   BILL ANALYSIS


Senate Research Center   H.B. 2189
By: Naishtat (Wentworth)
Jurisprudence
5-13-97
Engrossed


DIGEST 

In 1993, the legislature passed legislation that reorganized and reformed
the Texas Guardianship statutes.  Independent of the 1993 reformation
bill, there were several decedent's administration and guardianship
statutes that were not addressed by such legislation.  The 1995 technical
corrections bill attempted to address most of the technical issues caused
by the passage of the 1993 legislation, but some were overlooked.
Beginning in 1993, guardianships were required to state in their
accountings and reports whether or not any required bond premiums were
paid and whether all outstanding taxes were paid.  This requirement was an
additional safeguard to ensure the administrator was fulfilling his or her
court-ordered duties, to the benefit of the ward.  Similar requirements
for accountings in a decedent's administration, although intended, were
not added. This bill would add requirements of statements concerning bonds
and taxes by a personal representative in a decedent's estates to conform
with similar requirements for a guardian in a guardianship. 
  
PURPOSE

As proposed, H.B. 2189 adds requirements of statements concerning bonds
and taxes by a personal representative in a decedent's estates to conform
with similar requirements for a guardian in a guardianship.   

RULEMAKING AUTHORITY

This bill does not grant any additional rulemaking authority to a state
officer, institution, or agency. 

SECTION BY SECTION ANALYSIS

SECTION 1. Amends Section 399(a), Probate Code, to require the personal
representative of the estate of a decedent being administered under order
of court, upon the expiration of 12 months from the date of qualification
and receipt of letters, to return to the court an exhibit in writing under
oath setting forth a list of all claims against the estate that were
presented within the period covered by the account, specifying which have
been allowed, which have been paid, which have been rejected and the date
when rejected, which have been sued upon, and the condition of the suit,
and show, among other items, a statement that the personal representative
has paid all the required bond premiums for the accounting period.   

SECTION 2. Amends Section 405, Probate Code, as follows: 

Sec. 405.  New heading:  ACCOUNT FOR FINAL SETTLEMENT OF ESTATES OF
DECEDENTS.  Deletes text in reference to administration of the estate of a
guardianship of person or estate, or of the person and estate of a ward.
Requires each final account to be accompanied by proper vouchers in
support of each item thereof not already accounted for and to show, among
other items, that the personal representative has paid all required bond
premiums.  Deletes existing Subsection (b).   

SECTION 3. Amends Section 743(b), Probate Code, to require the guardian of
the person, whether or not there is a separate guardian of the estate, to
submit to the court an annual report by sworn affidavit that contains,
among other information, a statement that the guardian has paid the bond
premium for the next reporting period.  Makes conforming changes.   
 
SECTION 4. Amends Section 749, Probate Code, to require for each final
account for final settlement of estates of wards to be accompanied by
proper vouchers in support of each item not already accounted for and to
show, among other items, that the guardian has paid all required bond
premiums; the tax returns the guardian has filed during the guardianship;
the amount of taxes the ward owed during the guardianship that the
guardian has paid; a complete account of the taxes the guardian has paid
during the guardianship; and a description of all current delinquencies in
the filing of tax returns and the payment of taxes and a reason for each
delinquency.   

SECTION 5. Effective date: September 1, 1997.
  Makes application of this Act prospective.

SECTION 6. Emergency clause.