We Love Messy Data.
Years of disorganized trust and estate records turned into clean, state-ready, court-format accountings — the cleanup nobody else will take.
State-ready accountings — starting in California and Florida, expanding across states that have adopted the Uniform Fiduciary Income and Principal Act (UFIPA).
When we're done, it's ready to file — and you also get a clean set of GAAP-basis financial statements (income statement & balance sheet) and workpapers.
A flat fee — often a fraction of what open-ended hourly reconstruction runs, because our technology does in hours what hourly work bills for weeks. You know the price before we start.
Never a blind quote. We assess your records first, then quote a fixed price — before you commit a dollar.
Messy statements, organized into the court schedules — balanced & court-ready.
You — or your client — stepped in as trustee, and inherited a mess.
Maybe the prior trustee fell years behind. Or a parent just passed and left bank, brokerage, and property records scattered across accounts, drawers, and inboxes — never organized to hand over. Either way, it's now on you to turn it into a clean, court-ready accounting. That's normal — most matters arrive this way.
- A recent death — or years of neglect — left a pile of the decedent's records, and now the court, a beneficiary, or the trust itself needs a proper accounting.
- The records are raw bank, brokerage, and credit-card statements — boxes or PDFs, with no real ledger to import.
- Accounts were commingled, a prior trustee left things tangled, or the matter simply sat untouched for years.
- You've heard a delinquent or unfilable accounting can put your own assets at risk — and you want it handled.
The good news: this is exactly what we fix. Most trusts arrive this way. Bring us the mess.
Not just for trustees.
If someone has to account for money that isn't theirs — or simply wants the truth about how it was handled — we can help.
Trustees
Successor or current — annual, change-of-trustee, and final trust accountings.
Executors & administrators
Estate accountings for the petition for final distribution.
Conservators & guardians
Court-supervised GC-400 / GC-405 accountings, done right.
Beneficiaries
Who want a clear, honest accounting of what actually happened — an independent set of numbers that holds up when parties disagree.
CPA firms
CPAs who file the 1041 but don't prepare court accountings — we're the sub. A flat fee to quote on top of, and clean, return-ready books back.
Attorneys & advisors
Estate-planning attorneys and financial advisors who need somewhere reliable to send the court accounting a client's family suddenly owes.
We work with CPAs and bookkeepers — not around them.
Send us the one thing the firm doesn't do. The client gets a court-ready accounting and clean workpapers; the CPA or bookkeeper gets a tidy ledger to build on. Refer it openly, or let us run behind the scenes as the sub.
Settling the estate yourself? Start with the free app.
Long before the accounting, there's everything else — who to call, what each bank actually needs, and what's due. FLC Fiduciary Assist turns it into a clear, private, step-by-step checklist made for your exact situation. Free.
Why your CPA isn't the answer for this.
Your CPA prepares the tax returns — and should. But most CPAs aren't set up to dig through boxes of messy records; they'd rather start from a clean set of books. The court accounting is a different, specialized job: reconstruct the mess, separate principal from income, and put it in the format the court accepts. We do only that — and hand your CPA the clean books they actually want.
What your CPA does
- Prepares the fiduciary income-tax returns (Form 1041 / California 541).
- Signs and files the returns; advises on tax strategy.
- Bills the court-accounting reconstruction at full hourly — because it isn't their specialty, and the cost adds up fast.
What we do
- Put cutting-edge technology and decades of dealing with boxloads of messy data to work — so it gets done faster, and for less than open-ended hourly. That's what makes us different.
- Reconstruct years of raw transactions into a clean, categorized ledger.
- Separate principal from income under the Uniform Fiduciary Income and Principal Act (UFIPA) — the rules generalists most often get wrong — and present it in the court-format your state accepts (§1061 in California).
- Flat-fee, faster, predictable — then we hand the clean books back to your CPA for the returns.
We're a specialist fiduciary-accounting firm — not CPAs, and that's the point. We do this one thing, then hand your CPA or bookkeeper clean books for the returns. We make your accountant's job easier, not harder.
How we price — and why it's a fraction.
We quote a flat fee up front, after we've seen your records — never a blind quote. And it's usually a fraction of what the same cleanup costs by the hour.
Flat, not hourly
A bookkeeper or accountant bills the reconstruction by the hour — and a years-deep mess is weeks of it. You get one fixed number instead.
Technology does the heavy lifting
Our AI-assisted cleaning engine does in hours what manual hourly work bills for weeks — so the same job can land at a fraction of the cost, sometimes a tenth or less.
Price before you commit
A free scope, then a fixed quote. If the records aren't there to finish the job, we tell you before you spend a dollar.
Finally — a cost-effective way to handle smaller estates. Hourly reconstruction prices modest matters out of reach; the meter doesn't care that the estate is small. Because we're flat-fee and technology-driven, we take the smaller trusts, estates, and conservatorships too — done right, at a price that finally makes sense.
We turn financial chaos into court-ready accountings.
Built on decades of experience and highly secure technology — the kind of reconstruction work most software chokes on and most generalists run from.
Financial software builder
We build financial systems used by institutions and the public — and an Intuit Silver partner inside the QuickBooks ecosystem.
AI-assisted reconstruction
AI-assisted and rules-based engines chew through thousands of unstructured transactions — every line verified by professional judgment. That's why the work costs a fraction of hourly and turns around in weeks, not months.
Decades under deadline
A career reconstructing messy insolvency and receivership records under court deadlines — turning chaos into filable records.
Security built in
Encrypted intake, least-privilege access, and a real data-handling policy — built by someone who's done security and compliance for a living.
The 7-Year Trust
A successor trustee inherited a family trust with seven years of unfiled returns and nothing but raw bank and credit-card statements. We reconstructed the full history, separated principal from income, and delivered a clean, filable set of books — getting the trustee back toward compliance and out of personal-surcharge risk.
Anonymized at the client's privacy. No names; figures generalized. Outcomes depend on the records available and are not guaranteed.
A clear path — never a blind quote.
We assess first, quote a fixed price, then do the work in stages. You only take the next step when you're ready.
Free scope No cost
A free 15-minute call. Tell us what you're holding; we'll tell you what we see and what comes next. No commitment.
Fixed-fee diagnostic
We inventory what records exist and what's missing, estimate the volume of transactions and accounts, flag any unrecoverable gaps, and deliver a one-page scope with a fixed quote for the cleanup.
Cleanup & reconstruction
We turn years of raw statements into a clean, categorized ledger with principal and income properly separated — the part the software can't do.
Court accounting
The court schedules now flow from the clean ledger — in California, the §1061–1063 summary (GC-400/405 for conservatorships); in Florida, the Fla. Prob. R. 5.346 fiduciary accounting (Fla. Stat. §744.3678 for guardianships): a court-ready PDF plus workpapers your attorney can file. Alongside the court filing you also receive a clean set of GAAP-basis financial statements (income statement & balance sheet, prepared under the personal financial statements framework).
Hand-off to your CPA
We deliver the now-clean books to your CPA or EA for the returns — the federal 1041, plus California's 541 where it applies (Florida levies no separate fiduciary income tax). A natural two-way referral — we make their job easier.
Ongoing (optional)
Keep the books current going forward, plus optional prudent-investor (UPIA) oversight that documents compliance and reduces fiduciary liability.
We stand behind our work.
Court-ready, guaranteed. If a probate court rejects your accounting because of a preparation error on our part, we correct it — at no charge.
We back up the numbers. If your accounting is questioned, we'll explain and support the methodology and figures we prepared. We're your accounting cleanup provider, not your attorney — your lawyer handles the legal case; we stand behind the accounting.
Trust & estate accounting, explained.
Plain-English answers to what trustees, executors, and beneficiaries ask most — from what a court accounting is to what it costs.
What is a trust accounting?
What a court-ready fiduciary accounting actually contains — and why the format matters.
See a sample accounting
A worked example of the schedules a probate court expects, start to finish.
What does it cost?
How flat-fee reconstruction compares to open-ended hourly work.
Six ways to get messy records accounted
The options for turning boxes of statements into a filable accounting — and the trade-offs.
Inherited a mess? Let's scope it — free.
Call for a free 15-minute scope. We'll tell you what we see and quote a fixed price before you commit a dollar.
Call (702) 200-6576 — free 15-minute scopePrefer email? Reach us at info.fiduciary@fourlinescapital.com. We provide general information and accounting preparation — not legal or tax advice. Confirm deadlines with your attorney or the court.
Get a fixed-price scope
A few details and we'll reach out. Please don't send account numbers or statements yet — we'll set up a secure channel after we talk.