May 23, 2016 

### STATE OF MINNESOTA

IN SUPREME COURT ADM09-8009



### ORDER PROMULGATING AMENDMENTS TO THE GENERAL RULES OF PRACTICE FORTHE DISTRICT COURTS 

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0RMEOF 

### Art!ta.I.AmCcurn

In an order filed April 22, 2015, the court amended the General Rules ofPractice for the District Courts based on recommendations by the Minnesota Supreme Court Advisory Committee for the General Rules ofPractice regarding amendments that would accommodate the transition by the judicial branch to a more universal electronic environment. 

### See Order PromulgatingAmendments to the General Rules of Practicefor the District Courts, ADM09-8009 (Minn. filed Apr. 22, 2015). In that order, the court directedthe Advisory Committeeto monitorthe rules and report to the courtregarding 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 ofPractice. 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 ofPractice. The courthas carefullyconsideredthe committee'srecommendations andconcludes 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 ofthe 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 ofcommittee comments is for convenience and does not reflect court approval ofthe comments. Dated: May 23, 2016

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### BY THE COURT:

Lorie S. Gildea ChiefJustice

### AMENDMENTSTOTHE GENERAL RULES OFPRACTICE [Note: In tltefollowingamendments,deletions are indicatedby

### alinedrawn through tlte wordsandadditionsare indicatedby

### a line drawn undertlte words.] 

### RULE 308. FINAL ORDER,JUDGMENT, ORDECREE Rule 308.04 Joint MaritalAgreement and Decree The parties to any marital dissolution proceeding may use a combined agreement andjudgmentanddecree. Ajudgmentanddecree thatis subscribedto by eachpartybefore a notary public, or signedby each party under penalty ofperjury pursuant to Minn. Stat. § 

### 358.116, and contains a final conclusion oflaw with words to the effect that "the parties agreethatthe foregoing FindingsofFactandConclusions ofLawincorporatethe complete and full agreement" shall, upon approval and entry by the court, constitute an agreement andjudgmentand decree for marriage dissolution for all purposes.
Advisory CommitteeComment-2016Amendments The Courtmade numerous changes to the courtrules in 20 15 to allow use ofsignature under penalty ofperjury in lieu ofnotarization for most court documents where notarization was previously required. These changes followed the 2014 adoption of Minn. Stat. § 358.116 (2014) (codifying2014 Minn. Laws ch. 204, §3). The advisory committee is not aware ofany 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 ofperjury in accordance with the statute is sufficient.


### Rule 370.04 Filing Requirements 

## *** Subd. 4. Treatment ofConfidential Information. To retain privacy, restricted identifiers as defined in Rule 11 (such as social security numbers, employeridentification numbers, financial account numbers) must be removed from any documents provided underthis rule and may only be submittedon 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 ofConfidential Information. To retain privacy, restricted identifiers as defined in Rule 11 (such as Social Securitynumbers, employeridentification numbers, financial account numbers) must be removed from any documents provided underthis 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 "8ealedConfidentialFinancial Source Documents" as required in Rule 11. 

### Rule 372.04 Filing Requirements


## * * * Subd. 4. Treatment ofConfidential 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 underthis rule and may only be submitted on a separate Confidential InformationForm 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 ofthe districtcourt shall file an annual account, duly verified, ofthe trusteeship with the court administratorwithin 60 days afterthe end ofeach accountingyear. Such accountsmaybe submittedon form 417.02 appendedto these rules, and shall contain the following: (a) Statements ofthe total inventoryorcarryingvalue and ofthe total fair market value ofthe assets ofthe trust principal as ofthe beginning ofthe 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.

2(b) A complete itemized inventory ofthe assets ofthe trust principal as ofthe end of the accounting period, showing both the inventory or carrying value ofeach 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 ofthe accounting period is not used, a notation ofsuch fact and the reason therefor shall be indicated on the account. (c) An itemized statementofall income transactions duringthe period ofsuch account. (d) A summary statementofall income transactions during the period ofsuch 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 ofdistributions ofprincipal to beneficiaries and the totals of trustees' fees and attorneys' fees charged to principal as well as the totals of liquidations and reinvestments ofprincipal cash. (g) A list ofall assets that realized a net income less than one per cent ofthe inventory value or acquisition cost, and an explanation ofthe amount ofnet income realized and the reasons for retaining the assets. Advisory Committee Comment-2016Amendments The amendment to Rule 417.02 and its related modification ofForm 417.02 serve a single purpose-to remove the requirement that annual accounts include alist ofassets that realized anet income ofless than one percent ofvalue. 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 ofthe trust; itjust removes the requirement for inclusion ofthe 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.]

FORM417.02 TRUSTEE'S ACCOUNTING StateofMinnesota County: Judicial District: ta-seCourt File No.: CaseType: In the Matterofthe TrustCreated underArticle

____ofthe LastWill of
______ _ ALTERNATIVE FORINTER VIVOS TRUSTS: In the MatteroftheTrustCreated 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 otherdispositions (Schedule 5) 

### $ $ Return ofcapital (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 

### $ $

4Distributions 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 ofless than I% oftheir inventory values or acquisition costs are listed on Schedule 14. [FORM CONTINUED ON NEXT PAGE]

5Cash 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

$ $ $ $ $ $ $ $ $ orBasis 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 ofthe period. Identify each asset thoroughly. Provide the name ofthe 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 ofshares or par value ofeach security. Provide the address ofeach parcel of real estate.

6[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 orCash 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 

### ofthe accounting period. Identify each assetthoroughly. Provide the name ofthe bank and account number for each account holding cash orcash 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 ofshares orpar value ofeach security. Provide the address ofeach parcel ofreal estate.

8[NAME OfTRUST] ASSETS WHICH REALIZED A NET INCOME Of LESS THAN 1% OfTHEIR INVENTORY VALUES ORACQUISTION COSTS Schedule 14 Amount ofNet Percentage of Description ofAsset 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:

9 0I declare under penalty ofperjury 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, ifapplicable Address City/State/Zip Telephone ( ) State.

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