Massachusetts General Laws
Chapter 206 - Accounts and Settlements of Executors, Administrators, Guardians, Conservators, Trustees and Receivers
Section 4 - Securities and Moneys; Requirement of Production

Section 4. In settling an account of any executor, administrator, trustee, guardian or other fiduciary, the probate court may require him, or any of them if there are more than one, to produce during the proceedings or afterward, as the court may direct, any securities or moneys comprised in the account or any documents relating to the investments of the estate, and to replace any moneys or property that have been improperly applied or disposed of, or the value thereof, and to pay or transfer the same or any moneys or property with which he or they may be charged into a proper account or otherwise, as the court may order, in such manner that the same shall be in the control of the persons entitled thereto; and the proceedings upon every such account shall be considered for all purposes to be proceedings in equity, and orders and decrees of the court therein shall be enforceable accordingly, and execution may issue for any such moneys against the fiduciary personally as upon a judgment at law in favor of the persons entitled to the control thereof, or any of them, for the benefit of all.

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