Hello and thank you for your help A will was read in 1993. An amount of $25,000 was not distributed to three beneficiaries each. Probate was granted 28 April 1993. The monies are retained by the Administrator ( A Law Firm) in the trust account. What financial penalties (penalty interest) are there if any for delaying payment? Second, who is responsible for the penalties if there are any, and third, are there any criminal penalties for withholding the disbursements without explanation and who would be accountable? One of the trustees is a CPA Accountant and is also my accountant. I am one of the beneficiaries.