In re the Estate of Miles

John D. Bennett, S.

This is an accounting proceeding in which the sole executor is accounting to himself and another as cotrustee of the residuary trust.

The corporate cotrustee has raised an objection to the failure to cite the remaindermen of the residuary trust as necessary parties to this proceeding under subdivision 10 of section 262 of the Surrogate’s Court Act. Subdivision 10 provides in part that where an accounting executor “ accounts to himself in a separate capacity * * * as a trustee * * * it shall not be sufficient to cite or obtain the appearance of the accounting party in such…