2759Estate and trust accounts—combined executors’ and

2759 Estate and trust accounts—combined executors’ and trustees’ account (1) This rule applies if the same person is an executor and trustee or an administrator and trustee. (2) The person may include in the same account a statement of the administration of property in both capacities. (3) However, the person must distinguish the amounts received and disposed of by the person in each capacity. Rule 2760 (4) If the person is required to give a notice under this division, the notice must indicate that it is given in relation to the estate of the deceased person and the trust. (5) A certificate by the registrar of the registrar’s examination of the account must set out separately the result of the registrar’s examination of the account as far as it relates to the estate and to the trust.