44-4-1 Record of appraisements
44-4-2 Fiduciaries to exhibit accounts for settlement
44-4-3 Fiduciaries from whom inventories, appraisals or accounts are due when this article effective may be proceeded against
44-4-4 Fiduciaries of small estates may account once in three years
44-4-5 Examination of bonds at time of accounting, and when requested by interested party
44-4-6 Settlements for previous years; objections to account
44-4-7 Failure to account forfeits commissions unless allowed by circuit court or county commission
44-4-8 How accounting compellable by person interested
44-4-9 Publication of list of fiduciaries prior to settlements
44-4-10 Securities and moneys to be exhibited to fiduciary commissioner
44-4-11 Liability for losses or failure to make defense
44-4-12 Compensation and expenses of fiduciaries
44-4-12a Compensation and expenses of personal representatives
44-4-13 Receipt to be given fiduciaries for vouchers
44-4-14 Reports of fiduciary commissioner
44-4-14a Final settlement by fiduciaries for decedent’s estates; penalty
44-4-15 Exceptions to report
44-4-16 Filing of report and vouchers
44-4-17 Examination and correction or recommittal of report
44-4-18 Effect of confirmation of report; how made conclusive
44-4-19 Investment of funds may be ordered
44-4-20 Disbursement of balance after settlement; suit to compel disbursement; final report of fiduciary following disbursement
44-4-21 How fiduciary accounts settled in suits to be recorded
44-4-22 Application only to personal representatives, guardians, curators or committees
will 560x170

Need help with a review of a will?
Have it reviewed by a lawyer, get answers to your questions and move forward with confidence.
Connect with a lawyer now

Terms Used In West Virginia Code > Chapter 44 > Article 4 - Accounting by Fiduciaries

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appraisal: A determination of property value.
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Conviction: A judgement of guilt against a criminal defendant.
  • Decedent: A deceased person.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Executor: A male person named in a will to carry out the decedent
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • 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.
  • in writing: includes any representation of words, letters, or figures, whether by printing, engraving, writing, or otherwise. See West Virginia Code 2-2-10
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Legatee: A beneficiary of a decedent
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • State: when applied to a part of the United States and not restricted by the context, includes the District of Columbia and the several territories, and the words "United States" also include the said district and territories. See West Virginia Code 2-2-10
  • Summons: Another word for subpoena used by the criminal justice system.
  • Testator: A male person who leaves a will at death.