KRS 387.175: Accountings of the execution of the trust.

A guardian and conservator shall file accounts of the execution of the guardian's or

conservator's trust. The accountings shall be subject to the provisions of KRS 395.610 to

395.657 and KRS 395.990, and shall be made in accordance with those provisions, except

as follows:

(a) An accounting of a guardian or conservator shall be filed one (1) year after

appointment of the guardian or conservator, and annually thereafter unless the

ward's net estate is five thousand dollars ($5,000) or less, in which case the

accounting shall be made on a biennial basis;

(b) Each accounting shall include, in addition to the items specified in KRS

395.610, a plan for preserving and maintaining the estate under the control or

supervision of the guardian or conservator. This subs ection shall not be

applicable to estates of wards with a net value of five thousand dollars

($5,000) or less.