An estate that seems to have stalled is one of the most common reasons families end up in Surrogate's Court. When an executor or trustee will not voluntarily explain what has happened to estate assets, New York law provides a clear path to force the issue: a proceeding to compel an accounting.
Step One: The Informal Demand
Before filing anything in court, it is usually sensible to send the fiduciary a written demand for an accounting. This creates a paper trail showing the executor or trustee was given a fair chance to respond voluntarily. Some fiduciaries simply need a reminder of their obligations, and a well-drafted letter can resolve the issue without litigation. If the demand goes unanswered for an unreasonable period, the next step is a court petition.
Step Two: Filing the Petition
A beneficiary, or another interested party such as a co-fiduciary, can file a petition in Surrogate's Court under SCPA 2205 to compel an accounting. The petition explains the petitioner's interest in the estate or trust, describes the demand already made, and asks the court to order the fiduciary to file a formal account within a set time. The court issues a citation directing the fiduciary to appear and show cause why an accounting should not be compelled.
- The petitioner must generally show a valid interest in the estate or trust, such as being a beneficiary
- The court sets a return date by which the fiduciary must respond
- Failure to comply can result in a compliance conference, additional court orders, or contempt
- If the fiduciary still refuses to account, the court may suspend or remove the fiduciary (SCPA 2205)
Step Three: The Formal Accounting
Once compelled, the fiduciary must prepare and file a judicial accounting, which is a detailed schedule of all estate or trust assets, income, expenses, distributions, and remaining balances. This document is far more comprehensive than an informal update and gives beneficiaries a genuine basis to evaluate whether the fiduciary acted properly. Beneficiaries and their attorneys then have the opportunity to review the account and, if warranted, file objections. Our attorneys who focus on probate and administration matters routinely guide clients through each of these stages.
Step Four: Objections and Resolution
If the accounting reveals discrepancies, missing assets, excessive fees, or other irregularities, the beneficiary can file formal objections, effectively converting the accounting proceeding into contested litigation. This can lead to surcharge claims against the fiduciary personally. If you are considering broader claims, our overview of trusts and estates litigation outlines how contested accountings often unfold from this point forward.
Waiting on a fiduciary who will not communicate can put your inheritance at risk. Call Schwartsman Law Group at +1 212 518 3868 or schedule a free consultation to discuss compelling an accounting in your family's matter.
