Trust Tool- Summary of Executor’s Accounting For Estate Administration
Updated 10/27/2026
This worksheet is designed to assist banks with documenting and summarizing trust and estate administration activities when serving as a Trustee or fiduciary. It can be customized to align with the Bank’s Trust Department practices. Banks should note that this worksheet alone may not satisfy all accounting requirements under applicable state law.
Rule: Office of the Comptroller of the Currency (OCC) 12 CFR 9 and 12 CFR 150, OCC Comptroller’s Handbook – Personal Fiduciary Activities, Uniform Principal and Income Act (2000). Applicable state laws and IRS requirements may apply.
Toolkit: Trust
Keywords: Trust Account, Trust Account Administration, Summary of Executor’s Accounting For Estate Administration, Estate Administration
10/27/2026 – Consolidated existing estate accounting resources into a single worksheet with an updated format and incorporated calculations to streamline the estate accounting process.
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.