Rule 9-110. Accounting Report

(a) Duty to File. In an independent adoption other than an adoption by a stepparent or relative of the person to be adopted, each petitioner shall file an accounting report before the entry of a final judgment of adoption.

(b) Contents. The accounting report shall include:

(1) a statement of all payments and disbursements of money or anything of value, including benefits in kind, made by or on behalf of any petitioner in connection with the adoption;

(2) the approximate date the payment or disbursement was made or the benefit was provided;

(3) the name of the payee and the beneficiary; and

(4) the amount of the payment or disbursement or the reasonable value of the benefit provided.

The court may require the production of documentation to substantiate the accounting report.

Cross reference: See Code, Family Law Article, § 5-3B-24 as to an Independent Adoption.