Instructions (as the official form prints them)

1 · Assets and Income Received

If real property has been sold, attach copy of settlement statement from closing (the form prints that note beside the gain line). The Total excludes any cash-advanced amount entered in the blank — add it when transcribing.

Attached schedule — additional assets received:

2 · Payments

The ledger doesn’t split administration expenses into the form’s sub-lines — its whole administration total sits on “Other expenses” with the itemized schedule below; move amounts onto the specific sub-lines when transcribing. The PC-237 claims line shows the ledger’s own debts-and-claims total, $3,423.30, so the column foots — but only your filed PC-237 return governs that figure, so replace it with the return’s number when transcribing if the two differ. The form’s tax lines split by jurisdiction (Town property tax; State of Connecticut income and estate tax; Internal Revenue Service income and estate tax) — allocate the taxes total accordingly.

Attached schedule — other expenses, itemized:

3 · Distributions

Except as provided in section 37.4 of the Probate Court Rules of Procedure, distributions must be itemized and listed at fair market value on the date of distribution. Attach second sheet if necessary.

Distributions Already Made as of the Date of this Financial Report

In-kind lines show the ledger’s carrying value with a blank for fair market value on the date of distribution (Rule 37.4(a)) — carry value may stand only where each beneficiary in a class receives a proportionate share of each asset (Rule 37.4(b)). The total uses the values shown; adjust it with the FMV figures when transcribing.

Proposed Distributions

Reserve (if any)

Certification