Rule 4:87-2.Complaint

Last amended September 3, 2002 · Current through June 18, 2026 · Last verified July 7, 2026

In one sentenceRule 4:87-2 requires an accounting complaint to name every interested person and any surety, summarize the account's opening balance, additions, allowances, and closing balance with corpus and income stated separately, attach the dated account, request its allowance along with any commissions or fees, and be filed at least 20 days before the settlement date.

Full Text of Rule 4:87-2

Text sizeJump to: (a) (b) (c) (d) (e)

The complaint in an action for the settlement of an account

(a) shall contain the names and addresses of all persons interested in the account, including any surety on the bond of the fiduciary, specifying which of them, if any, are minors or mentally incapacitated persons, the names and addresses of their guardians, or if there is no guardian then the names and addresses of the parents or persons standing in loco parentis to the minors;

(b) shall specify the period of time covered by the account and contain a summary of the account. The summary shall state, all as shown by the account: (1) in the case of a first accounting, the amount for which the accountant was chargeable as of the date the trust or obligation devolved upon him or her, or where an inventory is on file, the amount of the inventory; or in the case of a second or later accounting, the balance remaining in the hands of the accountant as shown in the last previous account; (2) the amount for which the accountant became chargeable in addition thereto; (3) the total of the first two items; (4) the amount of the allowances claimed in the account; and (5) the balance in the accountant’s hands. Charges and allowances sought on account of corpus and income shall be stated separately both in the summary and in the account;

(d) shall ask for the allowance of the account, and also for the allowance of commissions and a fee for the accountant’s attorney, if accountant intends to apply therefor; and

(e) shall be filed at least 20 days prior to the day on which the account is to be settled.

Amendment History

New Jersey publishes each rule’s amendment record in a “History” note beneath the rule. It is reproduced verbatim below; the “R.R.” citations refer to the former Revised Rules numbering the current rules replaced.

Source-R.R. 4:106-1. Paragraph (e) adopted June 29, 1973 to be effective September 10, 1973; former R. 4:87-1; amended and rule redesignated June 29, 1990 to be effective September 4, 1990; paragraph (a); amended July 12, 2002 to be effective September 3, 2002.

Plain-English Summary

A complaint to settle an account has real substance requirements. It names everyone with an interest in the account, including any surety on the fiduciary's bond, and flags which of them are minors or incapacitated persons along with their guardians or, absent a guardian, their parents or those standing in loco parentis. It covers a defined accounting period and summarizes the numbers: the opening balance (or inventory amount for a first account), what came in afterward, the combined total, the allowances claimed, and what's left in the accountant's hands — with corpus and income broken out separately throughout.

The dated account itself gets attached, and the complaint asks the court to allow it, along with any commissions and attorney's fee the accountant wants. All of it has to be filed at least 20 days before the day the account is set to be settled.

Frequently Asked Questions

What must an accounting complaint's summary include?

The opening balance or inventory amount, what became chargeable afterward, the combined total, the allowances claimed, and the balance remaining, with corpus and income stated separately.

How far in advance must the complaint be filed before the settlement date?

At least 20 days.

Source & verification. The rule text and amendment history are reproduced verbatim from the official New Jersey Rules of Court (N.J. Ct. R. 4:87-2). Prescribed by the Supreme Court of New Jersey (N.J. Const. art. VI, § 2, ¶ 3). The plain-English summary is original and written by us. Last verified July 7, 2026. · Official source

Also known as: accounting complaint contents