If all parties interested in any separable part of an account, such as income, are of full age and competent, and so agree in writing, there need be no accounting as to the same.
Rule 4:87-9.Dispensing with accounting by agreement
Last amended September 4, 1990 · Current through June 18, 2026 · Last verified July 7, 2026
In one sentenceRule 4:87-9 lets everyone interested in a separable part of an account, such as income, waive the accounting for that part by written agreement, provided they're all of full age and competent.
Full Text of Rule 4:87-9
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. 4:106-4 (second paragraph); former R. 4:86-4 redesignated June 29, 1990 to be effective September 4, 1990.
Plain-English Summary
Not every dollar in an estate needs a formal accounting. If everyone with an interest in a separable slice of the account — income, for instance — is an adult with full legal capacity and they all agree in writing, that piece can skip the accounting process entirely.
Frequently Asked Questions
Can part of an account be exempted from formal accounting?
Yes, a separable part such as income needs no accounting if everyone interested in it is of full age and competent and agrees in writing.
Source & verification. The rule text and amendment history are reproduced verbatim from the
official New Jersey Rules of Court (N.J. Ct. R. 4:87-9). 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: waiver of accounting