What is the burden of proof for a trustee seeking approval of an accounting?

California, United States of America


The following excerpt is from Morgan v. Winslow, c/w G050791, G050785 (Cal. App. 2017):

throughout the trial." (Sargent, supra, 110 Cal.App.4th at p. 1667, italics omitted.) In seeking approval of an accounting, the burden of proof rests on the trustee: "The trustee must present to the trial court satisfactory evidence of the accuracy and propriety of the items in his account." (Estate of McLaughlin (1954) 43 Cal.2d 462, 465-466; accord, Purdy v. Johnson (1917) 174 Cal. 521, 527 [burden of proof rests on trustee for his or her accounting, not on objecting beneficiary].)

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