By Naishtat H.B. No. 2189
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to certain reports and accounts submitted by guardians or
1-3 personal representatives of estates.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 399(a), Texas Probate Code, is amended to
1-6 read as follows:
1-7 (a) Estates of Decedents Being Administered Under Order of
1-8 Court. The personal representative of the estate of a decedent
1-9 being administered under order of court shall, upon the expiration
1-10 of twelve (12) months from the date of qualification and receipt of
1-11 letters, return to the court an exhibit in writing under oath
1-12 setting forth a list of all claims against the estate that were
1-13 presented to him within the period covered by the account,
1-14 specifying which have been allowed by him, which have been paid,
1-15 which have been rejected and the date when rejected, which have
1-16 been sued upon, and the condition of the suit, and show:
1-17 (1) All property that has come to his knowledge or
1-18 into his possession not previously listed or inventoried as
1-19 property of the estate.
1-20 (2) Any changes in the property of the estate which
1-21 have not been previously reported.
1-22 (3) A complete account of receipts and disbursements
1-23 for the period covered by the account, and the source and nature
1-24 thereof, with receipts of principal and income to be shown
2-1 separately.
2-2 (4) A complete, accurate and detailed description of
2-3 the property being administered, the condition of the property and
2-4 the use being made thereof, and, if rented, the terms upon and the
2-5 price for which rented.
2-6 (5) The cash balance on hand and the name and location
2-7 of the depository wherein such balance is kept; also, any other
2-8 sums of cash in savings accounts or other form, deposited subject
2-9 to court order, and the name and location of the depository
2-10 thereof.
2-11 (6) A detailed description of personal property of the
2-12 estate, which shall, with respect to bonds, notes, and other
2-13 securities, include the names of obligor and obligee, or if payable
2-14 to bearer, so state; the date of issue and maturity; the rate of
2-15 interest; serial or other identifying numbers; in what manner the
2-16 property is secured; and other data necessary to identify the same
2-17 fully, and how and where held for safekeeping.
2-18 (7) A statement that, during the period covered by the
2-19 account, all tax returns due have been filed and that all taxes due
2-20 and owing have been paid and a complete account of the amount of
2-21 the taxes, the date the taxes were paid, and the governmental
2-22 entity to which the taxes were paid.
2-23 (8) If any tax return due to be filed or any taxes due
2-24 to be paid are delinquent on the filing of the account, a
2-25 description of the delinquency and the reasons for the delinquency.
2-26 (9) A statement that the personal representative has
2-27 paid all the required bond premiums for the accounting period.
3-1 SECTION 2. Section 405, Texas Probate Code, as amended by
3-2 Chapters 712 and 957, Acts of the 73rd Legislature, Regular
3-3 Session, 1993, is amended to read as follows:
3-4 Sec. 405. ACCOUNT FOR FINAL SETTLEMENT OF ESTATES OF
3-5 DECEDENTS [AND PERSONS AND ESTATES OF WARDS]. When administration
3-6 of the estate of a decedent[, or guardianship of person or estate,
3-7 or of the person and estate of a ward,] is to be settled and
3-8 closed, the personal representative of such estate [or of such
3-9 ward] shall present to the court his verified account for final
3-10 settlement. In such account it shall be sufficient to refer to the
3-11 inventory without describing each item of property in detail, and
3-12 to refer to and adopt any and all proceedings had in the
3-13 administration [or guardianship, as the case may be,] concerning
3-14 sales, renting or hiring, leasing for mineral development, or any
3-15 other transactions on behalf of the estate [or of the ward, as the
3-16 case may be,] including exhibits, accounts, and vouchers previously
3-17 filed and approved, without restating the particular items thereof.
3-18 Each final account, however, shall be accompanied by proper
3-19 vouchers in support of each item thereof not already accounted for
3-20 and shall show, either by reference to any proceedings authorized
3-21 above or by statement of the facts:
3-22 [(a) As to Estates of Decedents.]
3-23 1. The property belonging to the estate which has come
3-24 into the hands of the executor or administrator.
3-25 2. The disposition that has been made of such
3-26 property.
3-27 3. The debts that have been paid.
4-1 4. The debts and expenses, if any, still owing by the
4-2 estate.
4-3 5. The property of the estate, if any, still remaining
4-4 on hand.
4-5 6. The persons entitled to receive such estate, their
4-6 relationship to the decedent, and their residence, if known, and
4-7 whether adults or minors, and, if minors, the names of their
4-8 guardians, if any.
4-9 7. All advancements or payments that have been made,
4-10 if any, by the executor or administrator from such estate to any
4-11 such person.
4-12 8. The tax returns due that have been filed and the
4-13 taxes due and owing that have been paid and a complete account of
4-14 the amount of taxes, the date the taxes were paid, and the
4-15 governmental entity to which the taxes were paid.
4-16 9. If any tax return due to be filed or any taxes due
4-17 to be paid are delinquent on the filing of the account, a
4-18 description of the delinquency and the reasons for the delinquency.
4-19 10. The personal representative has paid all required
4-20 bond premiums.
4-21 [(b) As to Estates of Wards.]
4-22 [1. The property, rents, revenues, and profits
4-23 received by the guardian, and belonging to his ward, during his
4-24 guardianship.]
4-25 [2. The disposition made of such property, rents,
4-26 revenues, and profits.]
4-27 [3. The expenses and debts, if any, against the estate
5-1 remaining unpaid.]
5-2 [4. The tax returns due that have been filed and the
5-3 taxes due and owing that have been paid and a complete account of
5-4 the amount of taxes, the date the taxes were paid, and the
5-5 governmental entity to which the taxes were paid.]
5-6 [5. If any tax return due to be filed or any taxes due
5-7 to be paid are delinquent on the filing of the account of taxes
5-8 paid, a description of the delinquency and the reasons for the
5-9 delinquency.]
5-10 [6. The property of the estate remaining in the hands
5-11 of such guardian, if any.]
5-12 [7. Such other facts as appear necessary to a full and
5-13 definite understanding of the exact condition of the guardianship.]
5-14 SECTION 3. Section 743(b), Texas Probate Code, is amended to
5-15 read as follows:
5-16 (b) The guardian of the person, whether or not there is a
5-17 separate guardian of the estate, shall submit to the court an
5-18 annual report by sworn affidavit that contains the following
5-19 information:
5-20 (1) the guardian's current name, address, and phone
5-21 number;
5-22 (2) the ward's current:
5-23 (A) name, address, and phone number; and
5-24 (B) age and date of birth;
5-25 (3) the type of home in which the ward resides,
5-26 described as the ward's own; a nursing, guardian's, foster, or
5-27 boarding home; a relative's home, and the ward's relationship to
6-1 the relative; a hospital or medical facility; or other type of
6-2 residence;
6-3 (4) the length of time the ward has resided in the
6-4 present home and, if there has been a change in the ward's
6-5 residence in the past year, the reason for the change;
6-6 (5) the date the guardian most recently saw the ward,
6-7 and how frequently the guardian has seen the ward in the past year;
6-8 (6) a statement indicating whether or not the guardian
6-9 has possession or control of the ward's estate;
6-10 (7) the following statements concerning the ward's
6-11 health during the past year:
6-12 (A) whether the ward's mental health has
6-13 improved, deteriorated, or remained unchanged, and a description if
6-14 there has been a change; and
6-15 (B) whether the ward's physical health has
6-16 improved, deteriorated, or remained unchanged, and a description if
6-17 there has been a change;
6-18 (8) a statement concerning whether or not the ward has
6-19 regular medical care, and the ward's treatment or evaluation by any
6-20 of the following persons during the last year, including the name
6-21 of that person, and the treatment involved:
6-22 (A) a physician;
6-23 (B) a psychiatrist, psychologist, or other
6-24 mental health care provider;
6-25 (C) a dentist;
6-26 (D) a social or other caseworker; or
6-27 (E) another individual who provided treatment;
7-1 (9) a description of the ward's activities during the
7-2 past year, including recreational, educational, social, and
7-3 occupational activities, or if no activities are available or if
7-4 the ward is unable or has refused to participate in them, a
7-5 statement to that effect;
7-6 (10) the guardian's evaluation of the ward's living
7-7 arrangements as excellent, average, or below average, including an
7-8 explanation if the conditions are below average;
7-9 (11) the guardian's evaluation of whether the ward is
7-10 content or unhappy with the ward's living arrangements;
7-11 (12) the guardian's evaluation of unmet needs of the
7-12 ward;
7-13 (13) a statement of whether or not the guardian's
7-14 power should be increased, decreased, or unaltered, including an
7-15 explanation if a change is recommended;
7-16 (14) a statement that the guardian has paid the bond
7-17 premium for the next reporting period; and
7-18 (15) [(14)] any additional information the guardian
7-19 desires to share with the court regarding the ward.
7-20 SECTION 4. Section 749, Texas Probate Code, is amended to
7-21 read as follows:
7-22 Sec. 749. ACCOUNT FOR FINAL SETTLEMENT OF ESTATES OF WARDS.
7-23 When a guardianship of the estate is settled and closed, the
7-24 guardian shall present to the court the guardian's verified account
7-25 for final settlement. In the account it shall be sufficient to
7-26 refer to the inventory without describing each item of property in
7-27 detail and to refer to and adopt any and all guardianship
8-1 proceedings that concern sales, renting or hiring, leasing for
8-2 mineral development, or any other transaction on behalf of the
8-3 guardianship estate, including an exhibit, account, or voucher
8-4 previously filed and approved, without restating the particular
8-5 items. Each final account shall be accompanied by proper vouchers
8-6 in support of each item not already accounted for and shall show,
8-7 either by reference to any proceedings authorized above or by
8-8 statement of the facts:
8-9 (1) the property, rents, revenues, and profits
8-10 received by the guardian, and belonging to the ward, during the
8-11 term of the guardianship;
8-12 (2) the disposition made of the property, rents,
8-13 revenues, and profits;
8-14 (3) the expenses and debts against the estate that
8-15 remain unpaid, if any;
8-16 (4) the property of the estate that remains in the
8-17 hands of the guardian, if any;
8-18 (5) that the guardian has paid all required bond
8-19 premiums;
8-20 (6) the tax returns the guardian has filed during the
8-21 guardianship;
8-22 (7) the amount of taxes the ward owed during the
8-23 guardianship that the guardian has paid;
8-24 (8) a complete account of the taxes the guardian has
8-25 paid during the guardianship, including the amount of the taxes,
8-26 the date the guardian paid the taxes, and the name of the
8-27 governmental entity to which the guardian paid the taxes;
9-1 (9) a description of all current delinquencies in the
9-2 filing of tax returns and the payment of taxes and a reason for
9-3 each delinquency; and
9-4 (10) [(5)] other facts as appear necessary to a full
9-5 and definite understanding of the exact condition of the
9-6 guardianship.
9-7 SECTION 5. This Act takes effect September 1, 1997, and
9-8 applies only to an account or report filed on or after that date.
9-9 An account or report filed before the effective date of this Act is
9-10 governed by the law applicable on the date the account or report
9-11 was filed, and that law is continued in effect for that purpose.
9-12 SECTION 6. The importance of this legislation and the
9-13 crowded condition of the calendars in both houses create an
9-14 emergency and an imperative public necessity that the
9-15 constitutional rule requiring bills to be read on three several
9-16 days in each house be suspended, and this rule is hereby suspended.