Massachusetts General Laws

Mass. Gen. Laws ch. 206, § 2 (2026)

Forms of accounts

✓ current as of July 2026

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Section 2. Accounts rendered to the probate court by an executor, administrator, trustee, guardian or conservator shall be for a period distinctly stated therein, and consist of three schedules, of which the first shall show the amount of personal property, and with respect to a trustee, guardian or conservator also the amount of the real property, according to the inventory, or, instead thereof, the amount of the balance of the next prior account, as the case may be, and all income and other property received and gains from the sale of any property or otherwise; the second shall show payments, charges, losses and distributions; the third shall show the investment of the balance of such account, if any, and changes of investment. A trustee shall state in his accounts the receipts of principal and income separately and also the payments and charges on account of such principal and income separately.

Notes of Decisions

Cited in 8 cases, 1959–2014 · leading case: Berkshire Mut. Ins. v. Burbank, 664 N.E.2d 1188 (Mass. 1996).

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Berkshire Mut. Ins. v. Burbank, 664 N.E.2d 1188 (Mass. 1996). · cites it 2× “See G. L. c. 206, § 2. The policy at issue provides, under the heading “Bodily Injury Caused By An Uninsured or Underinsured Auto” that “[t]he determination as to whether an injured person is legally entitled to recover damages from the owner or operator of a responsible auto…”

Dowd v. Morin, 471 N.E.2d 120 (Mass. App. Ct. 1984). · cites it 2× “See G. L. c. 206, § 2. Notice of the presentation of the account was mailed to and received by the former wards.”

In the Matter of Kenney, 504 N.E.2d 652 (Mass. 1987). “G. L. c. 206, § 2 (1984 ed.) 8 In Boyd v.”

The Woodward Sch. for Girls, Inc. v. City of Quincy, 13 N.E.3d 579 (Mass. 2014). “See G. L. c. 206, § 2; Rule 20 of the Rules of the Probate and Family Court, Massachusetts Rules of Court, at 1051 (Thomson Reuters 2014).”

In re the Trusts Under the Will of Crabtree, 865 N.E.2d 1119 (Mass. 2007). “41, 44 (1959), the trustees claim that, because G. L. c. 206, § 2, 23 does not require any specific method of accounting, using the agricultural fund trust to pay trustees’ fees for services rendered to the other trusts was not a breach of fiduciary duty.”

Woodall v. Travelers Indem. Co., 699 So. 2d 1361 (Fla. 1997). “Therefore, I see no basis for the majority's analysis of separate provisions of the same insurance contract under different legal principles.”

Wood v. Tuohy, 854 N.E.2d 96 (Mass. App. Ct. 2006). “See G. L. c. 206, § 2. 10 Limitation of liability.”

Hutchinson v. King, 157 N.E.2d 525 (Mass. 1959). · cites it 2× “*44 The contents of probate accounts are governed by G. L. c. 206, § 2. 2 There is no indication in its legislative history that the statute is not to be construed flexibly and reasonably.”

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