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Report income distributed to beneficiaries; File an amended return for the estate or trust; Claim withholding. Electing small business trust (ESBT). Beneficiary.(16) "Fiduciary", includes a personal representative, guardian, conservator, and trustee. (14) Fiduciary includes personal representative, guardian, conservator, and trustee. (Formerly Sec. 45-100q). 733.206 Probate of will of resident after foreign probate. 20 Value of estate 207. Executor, trustee, conservator, fiduciary or receiver shall file the objection in the court considering the appointment no less. Electing small business trust (ESBT). Beneficiary. The following forms can be completed online and printed for submission to the court.