STATE OF MINNESOTA May 23, 2016

IN SUPREME COURT 

ADM09-8009 

ORDER PROMULGATING AMENDMENTS TO 

THE GENERAL RULES OF PRACTICE FOR THE 

DISTRICT COURTS 

fl 

0RMEOF 

Art!ta.I.AmCcurn 

In an order filed April 22, 2015, the court amended the General Rules of Practice 

for the District Courts based on recommendations by the Minnesota Supreme Court 

Advisory Committee for the General Rules of Practice regarding amendments that would 

accommodate the transition by the judicial branch to a more universal electronic 

environment. See Order Promulgating Amendments to the General Rules of Practice for 

the District Courts, ADM09-8009 (Minn. filed Apr. 22, 2015). In that order, the court 

directed the Advisory Committee to monitor the rules and report to the court regarding any 

further amendments that were recommended for promulgation. !d. at p. 2. 

In 2016, the Advisory Committee met to consider issues brought to its attention 

regarding the General Rules of Practice. Following discussion, the Advisory Committee 

filed a report recommending additional amendments to the rules to refine and extend the 

2015 amendments to the General Rules of Practice. 

The court has carefully considered the committee's recommendations and concludes 

that the proposed amendments are technical, non-controversial, rule amendments that are 

consistent with the 2015 amendments. In addition, the court acknowledges that the 

Advisory Committee's recommended amendments to Minn. Gen. R. Prac. 417.02 and its 
accompanying form were supported in 2014 by the Minnesota State Bar Association 

Probate Section. 

Based on all of the files, records, and proceedings herein, 

IT IS HEREBY ORDERED that the attached amendments to the General Rules of 

Practice for the District Courts be, and the same are, prescribed and promulgated to be 

effective immediately. The rules as amended shall apply to all cases pending on, or filed 

on or after, the effective date. The inclusion of committee comments is for convenience 

and does not reflect court approval of the comments. 

Dated: May 23, 2016 

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BY THE COURT: 

Lorie S. Gildea 

Chief Justice 
AMENDMENTS TO THE GENERAL RULES OF PRACTICE 

[Note: In tltefollowing amendments, deletions are indicated by a line drawn through tlte 

words and additions are indicated by a line drawn under tlte words.] 

RULE 308. FINAL ORDER, JUDGMENT, OR DECREE 

Rule 308.04 Joint Marital Agreement and Decree 

The parties to any marital dissolution proceeding may use a combined agreement 

and judgment and decree. A judgment and decree that is subscribed to by each party before 

a notary public, or signed by each party under penalty of perjury pursuant to Minn. Stat. § 

358.116, and contains a final conclusion of law with words to the effect that "the parties 

agree that the foregoing Findings of Fact and Conclusions of Law incorporate the complete 

and full agreement" shall, upon approval and entry by the court, constitute an agreement 

and judgment and decree for marriage dissolution for all purposes. 

Advisory Committee Comment-2016 Amendments 

The Court made numerous changes to the court rules in 20 15 to allow 

use of signature under penalty of perjury in lieu of notarization for most 

court documents where notarization was previously required. These 

changes followed the 2014 adoption of Minn. Stat. § 358.116 (2014) 

(codifying 2014 Minn. Laws ch. 204, § 3). The advisory committee is not 

aware of any good reason to require that this form to be signed before a 

notary public, and therefore recommends adding the joint marital 

agreement and decree to the list of forms for which verification under 

penalty of perjury in accordance with the statute is sufficient. 

Rule 370.04 Filing Requirements 

* * * 

Subd. 4. Treatment of Confidential Information. To retain privacy, restricted 

identifiers as defined in Rule 11 (such as social security numbers, employer identification 

numbers, financial account numbers) must be removed from any documents provided 

under this rule and may only be submitted on a separate Confidential Information Form as 

required in Rule 11. In addition, financial source documents as defined in Rule 11 (such 

as tax returns, wage stubs, credit card statements) must be submitted under a cover sheet 

entitled "8ealedConfidential Financial Source Documents" as required in Rule 11. 
Rule 371.04 Filing Requirements 

* * * 

Subd. 4. Treatment of Confidential Information. To retain privacy, restricted 

identifiers as defined in Rule 11 (such as Social Security numbers, employer identification 

numbers, financial account numbers) must be removed from any documents provided 

under this rule and may only be submitted on a separate Confidential Information Form as 

required in Rule 11. In addition, financial source documents as defined in Rule 11 (§.uch 

as tax returns, wage stubs, credit card statements) must be submitted under a cover sheet 

entitled "8ealedConfidential Financial Source Documents" as required in Rule 11. 

Rule 372.04 Filing Requirements 

* * * 

Subd. 4. Treatment of Confidential Information. To retain privacy, restricted 

identifiers as defined in Rule 11 (such as Social Security numbers, employer identitication 

numbers, financial account numbers) must be removed from any documents provided 

under this rule and may only be submitted on a separate Confidential Information Form as 

required in Rule 11. In addition, financial source documents as defined in Rule 11 (such 

as tax returns, wage stubs, credit card statements) must be submitted under a cover sheet 

entitled "8ealedConfidential Financial Source Documents" as required in Rule 11. 

RULE 417. TRUSTEES-ACCOUNTING-PETITION FOR APPOINTMENT 

* * * 

Rule 417.02 Annual Account. 

Every trustee subject to the continuing supervision of the district court shall file an annual 

account, duly verified, of the trusteeship with the court administrator within 60 days after the end 

of each accounting year. Such accounts may be submitted on form 417.02 appended to these rules, 

and shall contain the following: 

(a) Statements of the total inventory or carrying value and of the total fair market value 

of the assets of the trust principal as of the beginning of the accounting period. In 

cases where a previous account has been rendered, the totals used in these 

statements shall be the same as those used for the end of the last preceding 

accounting period. 

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(b) A complete itemized inventory of the assets of the trust principal as of the end of 

the accounting period, showing both the inventory or carrying value of each asset 

and also the fair market value thereof as of such end of the accounting period, 

unless, because such value is not readily ascertainable or for other sufficient reason, 

this provision cannot reasonably be complied with. Where the fair market value of 

any item at the end of the accounting period is not used, a notation of such fact and 

the reason therefor shall be indicated on the account. 

(c) An itemized statement of all income transactions during the period of such account. 

(d) A summary statement of all income transactions during the period of such account, 

including the totals of distributions of income to beneficiaries and the totals of 

trustees' fees and attorneys' fees charged to income. 

(e) An itemized statement of all principal transactions during the period of such 

account. 

(f) A reconciliation of all principal transactions during the period of such account, 

including the totals of distributions of principal to beneficiaries and the totals of 

trustees' fees and attorneys' fees charged to principal as well as the totals of 

liquidations and reinvestments of principal cash. 

(g) A list of all assets that realized a net income less than one per cent ofthe inventory 

value or acquisition cost, and an explanation of the amount of net income realized 

and the reasons for retaining the assets. 

Advisory Committee Comment-2016 Amendments 

The amendment to Rule 417.02 and its related modification of Form 

417.02 serve a single purpose-to remove the requirement that annual 

accounts include a list of assets that realized a net income of less than one 

percent of value. This requirement has not proven valuable to courts in 

reviewing annual accounts and it is difficult to make the calculations 

required by the rule so it is appropriate to abrogate the requirement for 

providing this information. The amendment does not prevent the court 

from inquiring about the investment choices and yields of the trust; it just 

removes the requirement for inclusion of the information in every annual 

account. 

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[NOTE: The revised form 417.02 is set forth with changes indicated in double 

underline for additions and strili:eout text for deletions to avoid confusion with 

underlined portions of the actual form. Schedules 3 through 12 of this form are 

omitted because no changes are made in those schedules.] 

FORM 417.02 TRUSTEE'S ACCOUNTING 

State of Minnesota 

County: Judicial District: 

ta-seCou rt File No.: 

Case Type: 

In the Matter of the Trust Created under Article 

____ of the Last Will of ______ _ 

ALTERNATIVE FOR INTER VIVOS TRUSTS: 

In the Matter of the Trust Created under 

Agreement By and Between _______ _ 

Settlor, and and -------- Trustees, dated ---------

District Court 

TRUSTEE'S ANNUAL ACCOUNT 

Principal Income 

Assets on hand as of _____ (Schedule 1) $ $ 

Increases to Assets: 

Interest (Schedule 2) $ $ 

Dividends (Schedule 3) $ $ 

Capital gains distributions (Schedule 4) $ $ 

Gains on sales and other dispositions (Schedule 5) $ $ 

Return of capital (Schedule 6) $ $ 

Other increases (Schedule 7) $ $ 

Decreases to Assets: 

Losses on sales and other dispositions (Schedule 8) ($ ) ($ ) 

Administration expenses (Schedule 9) ($ ) ($ ) 

Taxes (Schedule 1 0) ($ ) ($ ) 

Trustee fees ($ ) ($ ) 

Attorney fees ($ ) ($ ) 

Other decreases (Schedule 11) ($ ) ($ ) 

Balance Before Distributions $ $ 

4 
Distributions to Beneficiaries (Schedule 12) 

Principal and Income Balances 

Total Assets on Hand as of ------- (Income plus principal) (Schedule 13) 

($ 

$ 

($ 

$ 

$ 

Assets which realized a net income of less than I% of their inventory values or acquisition costs 

are listed on Schedule 14. 

[FORM CONTINUED ON NEXT PAGE] 

5 
Cash or Cash Equivalents 

Checking account 

Savings account 

Money market account 

Stocks and Bonds 

Stocks 

Corporate bonds 

Municipal bonds 

Real Estate 

Other Assets 

[NAME OF TRUST] 

ASSETS ON HAND 

[Beginning DATE] 

Schedule 1 

Market Value 

as of[DATE] 

$ 

$ 

$ 

$ 

$ 

$ 

$ 

Life insurance policies (cash value) $ 

Other assets $ 

Total Assets on Hand as of[DATE] $ 

Values at Cost 

$ 

$ 

$ 

$ 

$ 

$ 

$ 

$ 

$ 

or Basis 

Principal 

Values at Cost 

or Basis 

Income 

$ 

$ 

$ 

$ 0.00 

$ 0.00 

$ 0.00 

$ 0.00 

$ 

$ 

Note: This schedule reflects assets on hand at the beginning of the period. Identify each asset 

thoroughly. Provide the name of the bank and account number for each account holding cash or 

cash equivalents. Under Minn. Gen. R. Prac. II. financial account numbers must be submitted 

on a separate Form 11.1 Confidential Infonnation Form that is not accessible to the public. 

Provide the number of shares or par value of each security. Provide the address of each parcel of 

real estate. 

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[NAME OF TRUST] 

INTEREST 

Schedule 2 

Checking account(s) 

1. 

2. 

Savings account(s) 

l. 

2. 

Corporate bonds 

1. 

2. 

3. 

Municipal bonds 

l. 

2. 

3. 

Other interest 

I. 

2. 

3. 

Total interest 

Income 

$ 

$ 

$ 

$ 

$ 

$ 

$ 

$ 

$ 

$ 

$ 

$ 

$ 

$ 

Identify each interest-producing asset. List each bank account by name and account number. 

Under Minn. Gen. R. Prac. II. financial account numbers must be submitted on a separate Form 

11.1 Confidential Information Form that is not accessible to the public. Identify each bond or 

other asset that pays interest. 

* * * 

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[NAME OF TRUST] 

ASSETS ON HAND 

[ending DATE] 

Schedule 13 

Values at Cost Values at Cost 

Market Value or Basis or Basis 

as of[DATE] Princinai Income 

Cash or Cash Equivalents 

Checking account $ $ $ 

Savings account $ $ $ 

Money market account $ $ $ 

Stocks and Bonds 

Stocks $ $ $ 

Corporate bonds $ $ $ 

Municipal bonds $ $ $ 

Real Estate $ $ $ 

Other Assets 

Life insurance policies (cash value) $ $ $ 

Other assets $ $ $ 

Total Assets on Hand as of [DATE] $ $ $ 

Note: This schedule reflects assets on hand at the end of the accounting period. Identify each 

asset thoroughly. Provide the name of the bank and account number for each account holding 

cash or cash equivalents. Under Minn. Gen. R. Prac. II. financial account numbers must be 

submitted on a separate Form 11.1 Confidential Information Form that is not accessible to the 

public. Provide the number of shares or par value of each security. Provide the address of each 

parcel of real estate. 

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[NAME Of TRUST] 

ASSETS WHICH REALIZED A NET INCOME Of 

LESS THAN 1% Of THEIR INVENTORY 

VALUES OR ACQUISTION COSTS 

Schedule 14 

Amount of Net Percentage of 

Description of Asset Income Realized Cost/Basis 

Reason why this asset should be retained: 

Reason •.vhy this asset should be retained: 

Reason why this asset should be retained: 

Reason ·.vhy this asset should be retained: 

Reason why this asset should be retained: 

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0 
I declare under penalty of perjury that everything I have stated in this document is true 

and correct. Minn. Stat.§ 358.116. 

Signed at: _______ County, ____ _ 

On , 20 ----------

Signature 

Name 

Agency or Business Name, if applicable 

Address 

City/State/Zip 

Telephone ( ) 

State. 

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