§ 1058

Not to gain or lose by increase or decrease in value An executor or administrator shall not profit by the increase, nor suffer loss by the decrease or destruction, without the fiduciary’s fault, of any part of the estate. The executor or administrator shall account for any gain or loss incurred when any property is sold for more or less than the inventory value. (Amended 2017, No. 195 (Adj. Sess.), § 6.)