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PS 941

Para enmendar el Artículo 587 del Código de Enjuiciamiento Civil de Puerto Rico de 1933 (codificado como 32 LPRA § 2511), según enmendado, a los fines de ordenar a la Rama Judicial crear, publicar y hacer obligatorio el uso de un formulario estandarizado para la rendición trimestral bajo juramento de cuentas recibidas y desembolsadas, con recibos y anejos, en todos los casos de administración judicial de bienes y albaceazgos; establecer que dichos informes trimestrales juramentados serán radicados ante el Tribunal de Primera Instancia y que, tras su juramentación y radicación, se enviará de forma expedita una copia a todas las partes interesadas en el caso; y para otros fines relacionados.

2025-2028 Session

Bill mandates Puerto Rico courts create and enforce standardized quarterly sworn accounting forms for all estate and executorship cases, with rapid distribution copies to interested parties.

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Bill Summary · PS 941

Legislative bill overview

Bill PS 941 amends Article 587 of Puerto Rico's 1933 Civil Procedure Code to require the Judicial Branch to create, publish, and mandate a standardized form for quarterly sworn accounting reports of receipts and disbursements in all cases involving judicial administration of estates and executorships. The bill mandates that these quarterly sworn reports be filed with the Court of First Instance and that copies be promptly distributed to all interested parties in the case.

Why is this important

Standardized accounting procedures in estate administration protect beneficiaries and creditors by ensuring transparent, uniform financial reporting across all judicial cases. Clear, accessible quarterly reports reduce disputes over fund management, improve accountability, and enhance public confidence in the judicial administration of estates—a process that directly affects thousands of Puerto Rican families managing inheritances and guardianships.

Potential points of contention

  • Implementation burden: Creating and enforcing a unified standardized form across all courts requires significant judicial resources and training, with potential delays in existing cases during transition
  • One-size-fits-all concerns: Complex estates with diverse asset types may find a single standardized form inadequate or overly rigid for their specific circumstances
  • Commission opposition: The bill was already rejected by the relevant committee (2026-02-03), suggesting substantive legislative concerns about feasibility or necessity that may impede passage

Compiled from official sources — confirm details with the bill’s official record.

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