New Hampshire Revised Statutes 547:11-a – Authority on Accounting by Fiduciaries
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Terms Used In New Hampshire Revised Statutes 547:11-a
- Executor: A male person named in a will to carry out the decedent
- Fiduciary: A trustee, executor, or administrator.
- Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
- Trustee: A person or institution holding and administering property in trust.
In any accounting by an executor, administrator, trustee, guardian, or other fiduciary, the judge may require him, or any of them if there are more than one, to produce during the proceedings or afterward, as he may direct, any securities or moneys comprised in the account or any documents relating to the investments of the estate, and to replace any moneys or property that have been improperly applied or disposed of, or the value thereof, and to pay or transfer the same or any moneys or property with which the fiduciary or fiduciaries may be charged into a proper account or otherwise, as he may order, in such manner that the same shall be in the control of the persons entitled thereto; and the proceedings upon every such account shall be considered for all purposes to be proceedings in equity, and orders and decrees of the judge therein shall be enforceable accordingly.