{"jurisdiction": "us-ny", "code": "nycrr", "section": "202.53", "citation": "Uniform Rules § 202.53", "heading": "Trust accountings; procedure", "text": ["(a) Applications by trustees for interlocutory or final judgments or final orders in trust accountings or to terminate trusts shall be by notice of petition or order to show cause after the account has been filed in the County Clerk's office.", "(b) In all actions involving an accounting of a testamentary trustee or a trustee under a deed, notice must be given to the State Tax Commission before the accounts of such trustees may be approved.", "(c) Where all parties file a written consent to the entry of a judgment or order, it may be presented at a motion part for consideration by the court."], "official_source": "https://www.nycourts.gov/rules/part-202-uniform-civil-rules-supreme-court-and-county-court", "from_official_api": false, "plain_english": "Trustee applications (interlocutory/final judgments, trust termination) by notice of petition or OSC **after the account is filed** with the county clerk. Notice to the **State Tax Commission** before approving testamentary/deed-trustee accounts.", "retrieved": "2026-09-27", "url": "https://elyphived.com/us-ny/nycrr/202.53", "publisher": "Elyphived LLC"}