In re the Final Accounting of United States Trust Co.

A fiduciary in one cápacity is, in effect, here accounting to itself as a cofiduciary in another capacity, although it is also accounting to its cofiduciary in the second capacity. Although SOPA 2210.10, as amended by chapter 551 of the Laws of 1969, eliminates the requirement that process issue to all persons interested in the estate of a deceased beneficiary, where ‘1 the accounting fiduciary has in said separate capacity one or more co-fiduciaries who are not his co-fiduciaries in his accounting capacity ”, the safer practice would seem to require service of notice on all contingent…