PMWJ H.B. 2189 75(R)BILL ANALYSIS JUDICIAL AFFAIRS H.B. 2189 By: Naishtat 4-28-97 Committee Report (Amended) BACKGROUND During the 1993 legislative session, the Legislature passed a sweeping reorganization and reformation of Texas Guardianship statutes. Independent of the 1993 reformation bill, there were several decedent's administration and guardianship statutes that were not addressed by the reformation. 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 that the administrator was fulfilling his court ordered duties, to the benefit of the ward. Similar requirements for accountings in decedent's administration, although intended, were not added. PURPOSE The purpose of this bill is to add requirements of statements concerning bonds and taxes by a personal representative in decedent's estates to conform with the current similar requirements for a guardian in guardianships. RULEMAKING AUTHORITY It is the committee's opinion that this bill does not expressly grant any additional rulemaking authority to a state officer, department, agency or institution. SECTION BY SECTION ANALYSIS SECTION 1 amends Sections 399(a) and (c) of the Probate Code to add requirements that the personal representative of a decedent's estate to include in his or her annual account a statement and supporting proof that the representative has paid all required bond premiums for the applicable accounting period. SECTION 2 amends Section 405 of the Probate Code, concerning the requirements in an account for final settlement, by making the section applicable only to final accounts for estates of decedents and deleting provisions applicable to guardianships and the estates of wards; provisions governing final accounts for estates of wards are now found in Section 749 of the Probate Code. SECTION 2 also adds a requirement that the personal representative state that he has paid all required bond premiums. SECTION 3 amends Section 743(b) of the Probate Code to require that a guardian of the person, in his annual report to the court, include a statement that he has paid the bond premium for the next reporting period and to make a conforming renumbering change. SECTION 4 amends Section 749 of the Probate Code, governing information required in an account for final settlement of a ward's estate, by requiring additional statements and an accounting concerning the taxes filed, paid during the guardianship as well as those currently delinquent and the reason for the delinquency. SECTION 5. Effective date. Application of act. SECTION 6. Emergency clause. EXPLANATION OF AMENDMENTS Committee Amendment No. 1 strikes new language that was added to Probate Code Sec. 399(c)(3) that would have required submission of "proof that all required bond premiums have been paid" with all annual accounts of representatives of estates.