2749Estate and trust accounts—notice of filing of accounts

2749 Estate and trust accounts—notice of filing of accounts etc (1) This rule applies if accounts of an estate or trust property are to be examined under rule 2747 (Estate and trust accounts—compliance with order for examination and passing of accounts). (2) At least 42 days before the date set for examining the accounts, the executor, administrator or trustee must serve on each beneficiary notice of— (a) the filing of the accounts; and (b) if the executor, administrator or trustee intends to apply for the allowance of commission—the intention to apply for the commission; and (c) the date set for examining the accounts. Note See approved form 2.80 (Notice of filing accounts) AF2006-325. Rule 2750 (3) The notice must state that the beneficiary— (a) may inspect the accounts at the registry; and (b) may, not later than 14 days before the date set for examining the accounts, file a notice in the court stating that the beneficiary wants to be heard on the examination and passing of the accounts or allowance of commission. (4) The notice may be served on a beneficiary by sending a copy of the notice— (a) by pre-paid post, addressed to the beneficiary, at the beneficiary’s address last known to the executor, administrator or trustee; or (b) if the beneficiary has an address for service—to the beneficiary’s address for service. (5) Not less than 7 days before the date set for examining the accounts, the executor, administrator or trustee must file an affidavit in the court (a) that the notice required by this rule was served on each beneficiary; and (b) the date the notice was served on each beneficiary.