Practical guides for fiduciaries

Short, plain-language walkthroughs of the rules and records that matter — written by the team behind fidubond.

New this month

• What can a special needs trust pay for? — spending categories that protect SSI, the two cash exceptions, and the food-and-shelter trap.
• Court accounting template — the schedule-by-schedule anatomy of an accounting that proves itself.
• OPG deputy report checks — the four things UK supervisors verify, and the mistakes that trigger follow-ups.
• Guardian fees and commission — how fees are calculated, approved, and documented.

Start here

• The guardian's annual accounting report — what the court expects, when it's due, and how the schedules fit together.
• Acting as power of attorney — your duties, the boundaries you must not cross, and the records that protect you.
• Special needs trusts and SSI — the 2026 limits, the in-kind support trap, and which trust spending is safe.
• Keeping records as an LPA attorney — what to record, the £500 gift rule, and OPG registration basics (England & Wales).
• Power of attorney accounting — the four things to record for every transaction, with a free template.

Foundations

• What is fiduciary accounting? — the one record every fiduciary role has in common, explained in plain language.
• Conservatorship accounting deadlines — when reports are due in California, Texas, and England & Wales, and what happens if you file late.
• Fiduciary accounting deadlines by jurisdiction — the reference table: CA, TX, FL, trusts, POA agents, and UK deputies.
• If a guardian fails to file an accounting — the escalation sequence: citation, fine, removal, surcharge.
• Guardianship vs conservatorship — person vs estate, state terminology, and why your accounting duty depends on which one you hold.
• Power of attorney vs guardianship — how each is created, who oversees it, and how one replaces the other when capacity fails.
• How to reconcile fiduciary accounts — the monthly routine, the core equation, and the six usual suspects when numbers do not match.
• How long fiduciaries must keep records — what to keep, in what form, and why liability outlives the appointment.

Guardianship (US)

• How to write a guardianship annual report — a repeatable six-step method, from statements to filed report.
• Guardian fees and reimbursement — getting paid without triggering a surcharge.
• The first 90 days as a new guardian of the estate — accounts, inventory, deadlines, and the mistakes that are expensive to undo.
• Co-guardians and co-agents: working from one ledger — splitting duties, handling reimbursements, and the reconciliation both sign off on.

State guides (US)

• California guardianship accounting (GC-400/GC-405) — which Judicial Council form, the one-year deadline, and what must be attached.
• Texas guardianship annual report and account — the 60-day rule, the anniversary math, and the penalties for missing it.
• Florida guardianship annual accounting — the inventory at 60 days, the 90-day accounting, and the five schedules.
• New York Article 81 annual report — the 90-day Initial Report, the May 31 deadline, and the court examiner.
• Pennsylvania guardianship reports — the 90-day inventory, the annual report, and the 20-day delinquency ladder.
• Ohio guardianship accounting — the two-year account cycle, the forms, and the superior guardian.
• Illinois guardianship accounting — the 60-day inventory, the first account at one year, and the three-year cycle.
• Michigan guardianship annual report — the 56-day window, the PC forms, and the guardian/conservator split.
• Georgia guardianship and conservatorship — status reports, the inventory and plan, and the annual return with its commission penalty.
• North Carolina guardianship — the three-month inventory, the fiscal-year account, and the clerk's 20-day enforcement.
• Virginia guardian and conservator accounting — the four-month inventory, the 12+4 account cycle, and the Commissioner of Accounts.
• Washington guardianship reports — the 90-day care plan, the court-set 12/24/36-month cycle, and the gift-transparency rule.

Power of attorney (US)

• Can a POA transfer money to themselves? — where the legal line sits and the patterns investigators flag.
• When is a POA agent personally liable? — the restoration rule, exoneration limits, and the losses agents don't cover.
• How to demand an accounting from a POA agent — the 30-day rule, who has standing, and the court path.

Trusts & special needs

• SNT vs ABLE account — which protects SSI better, with the 2026 figures.
• SSI in-kind support: examples that reduce the check — what counts as food and shelter, the one-third rule, and how to pay safely.
• Trustee annual accounting checklist — the year-end list for trust and SNT trustees.
• What beneficiaries can demand from a trustee — information rights, reporting duties, and what to do when the trustee won't cooperate.
• What to do when a trustee refuses to account — the written demand, the 60-day rule, and removal for breach.

United Kingdom

• The UK deputy annual report (OPG103) — what goes in it, and the two-month deadline.

How these guides relate to the products

Every guide reflects the same rules our products check automatically:

• Guardian builds the court-ready accounting PDF described in the first guide.
• POA keeps the decision log and annual summary described in the second.
• SNT / ABLE runs the SSI pre-check described in the third before you record any distribution.
• UK LPA keeps the OPG-format records described in the LPA attorney guide.

fidubond guides are general information, not legal, tax, or financial advice. Rules vary by jurisdiction and change over time — confirm specifics with a qualified professional for your situation.