Rule 27 Referral to Master

When a charitable trust files an accounting with the court, the court must send it to a special reviewer called a master. This person looks over the accounting closely and reports back to the judge on what they found. This happens automatically for every charitable trust accounting, no exceptions.

For private trusts or estates, this process is not automatic. If the beneficiaries disagree about something, the court has the option to bring in a master to review the situation and report back. The judge decides whether this step is needed based on the dispute.

In both cases, the master acts like an expert helper for the court. They dig into the financial details and other issues, then give the judge information to help make a fair decision. This helps make sure trust and estate money is being handled properly, especially when there's a disagreement or when charity money is involved.