Four Lines Fiduciary is the trust & estate accounting cleanup practice of Four Lines Capital Management, LLC.
We reconstruct messy, multi-year fiduciary records into court-ready accountings and a clean set of GAAP-basis financial statements. AI-assisted reconstruction, accounting rigor, and bank-grade security — built for the matters most software chokes on and most generalists won't take.
We got good at messes the hard way.
For years, our work has been making sense of financial messes other people couldn't. The dozens upon dozens of insolvencies where we were called in to reconstruct the books. The times a CPA — or a beneficiary — needed clarity from records that had none. A long run cleaning up and rebuilding financials through mergers and acquisitions. Different rooms, same problem — and over the years we simply got very good at this one thing: turning a pile of raw, disorganized records into a clean, defensible accounting.
Then we kept hearing the same complaint from our own trustee clients: there was no good tool, and no good service, to help them get their court accountings filed or answer beneficiaries on time. They were doing it by hand, under deadline, from records that arrived as a mess. We realized the expertise we'd built solving our own engagements could solve theirs too — so we built Four Lines Fiduciary to do exactly that.
What we do
We take the matters nobody else will: years of disorganized trust, estate, and conservatorship records — boxes of statements, scattered PDFs, no usable ledger — and turn them into two things. First, a court-ready accounting in the format your state accepts (Cal. Probate Code §1061; GC-400 for conservatorships), with charges equal to credits to the dollar. Second, a clean set of GAAP-basis financial statements — an income statement and balance sheet — that stand on their own. We hold to UFIPA principal-and-income rules, court-format filings, flat-fee pricing, and a firm rule: never a blind quote.
How we work
Our approach pairs AI-assisted reconstruction with accounting judgment on every line, and runs the whole way through on a secure, encrypted footing:
- Secure, encrypted intake. Records come in through an encrypted channel — no statements or sensitive financial details over open email.
- Reconstruct & classify. AI-assisted and rules-based engines chew through thousands of unstructured transactions across years and accounts; every line is verified by professional judgment.
- Principal & income under UFIPA. We separate principal from income the way the Uniform Fiduciary Income and Principal Act requires — the part generalists most often get wrong.
- Court-ready filing + financials + workpapers. A court-format accounting your attorney can file, GAAP-basis financial statements (personal financial statements framework), and the workpapers behind the numbers.
Security is part of the work, not an afterthought: encrypted intake, least-privilege access, and a written data-handling policy — because this touches vulnerable people's full financial lives.
Managed by
The practice is managed by a CFA charterholder who has spent decades reconstructing complex, messy financial records — including reconstructing financial records for the court across numerous insolvency estates: messy data, under deadline, for the court — exactly the skill this practice runs on. The same hands build the financial software behind the service (an Intuit Silver partner in the QuickBooks ecosystem). Full professional background is on LinkedIn.
Why this work
This is where accidental trustees are most exposed: courts compel the missing years, and an unfilable history is exactly where a trustee can be surcharged from personal assets. Taking that off someone's desk, in a format the court accepts, is a problem worth specializing in.