N.Y. Mental Hygiene Law § 81.34: Decree on filing instruments approving accounts

§ 81.34 Decree on filing instruments approving accounts.

(a) The guardian or the personal representative of the guardian may

present to the court a petition showing the names and addresses of all

persons entitled to receive notice pursuant to paragraph three of

subdivision (c) of section 81.16 of this article and the personal

representative of the estate showing that, to the extent the guardian is

responsible for the property of the incapacitated person, all taxes have

been paid or that no taxes are due and that the petitioner has fully

reported and has made full disclosure in writing of all the guardian's

actions affecting the property of the incapacitated person to all

persons interested and seeking a decree releasing and discharging the

petitioner. Upon the death of the incapacitated person, the guardian is

authorized to pay the funeral expenses of the incapacitated person and,

in the absence of a duly appointed personal representative of the

estate, pay estimated estate and income tax charges, as well as other

charges of emergent nature.

(b) The petitioner shall also show that the incapacitated person has

died or that the guardian has died, or has been removed, suspended, or

discharged pursuant to the provisions of this article, or allowed to

resign.

(c) The petitioner shall also file with the petition acknowledged

instruments executed by all persons interested or in the case of an

infant, or incapacitated person whose claim has been paid, by the

guardian, or guardian receiving payment, approving the report of the

petitioner and releasing and discharging the petitioner.

(d) The court may thereupon make a decree releasing and discharging

the petitioner and the sureties on his or her bond, if any, from any

further liability to the persons interested.