Trust Tool- Estate Summary of Assets and Accounting Letter
Updated 06/17/2026
This document is a sample letter that could be included in the estate accounting package. It is intended to accompany an accountant’s report on estate administration that may be requested from an Executor to document estate assets and distributions. The bank may revise the format as needed to align with the policies, procedures, and practices of its Trust department. This document is not a substitute for official legal documentation.
Rule: Federal Deposit Insurance Corporation (FDIC) Trust Examination Manual; Office of the Comptroller of the Currency (OCC) 12 CFR 9.8 and 12 CFR 150.420. State laws may apply.
Toolkit: Trust
Keywords: Trust Account, Estate Summary, Trust Account Administration, Estate Assets, Estate Summary of Assets and Accounting Letter
6/17/2026 – Moderate content and formatting revisions made to improve clarity.
To view our Trust and Wealth Management training, click here.
Members Can Download This Tool
Login to Download
Not Yet a Member?
Our members enjoy:
On-demand regulatory guidance hotline – by chat, phone and email – available from anywhere, on any device – 7 am - 6 pm, M-F, Central time
Research time saved daily & weekly across forms, checklists, and trainings — for every regulation
Hours of form-building and branding of bank documents saved; in some cases, even the budget of additional staff
A sounding board for support and reassessment when institutional goals or the regulatory environment changes
Access to attorneys and compliance specialists for risk modelling and decision-making in advance of large business decisions
The knowledge that C/A was created and owned by 30 State Bankers Association to provide bank compliance services to their membership organizations
Find out how a personalized team of attorneys and compliance professionals helps build targeted compliance strategies throughout your institution when you take our Live Membership Demo.