Within 30 days after the termination of every testamentary trust the trustee, and in the case of the transfer of the trusteeship due to the death, resignation, removal, dissolution, merger or consolidation of a sole trustee the successor in interest of the old trustee, shall file with the court where the will was admitted to probate a final account under oath, showing for the period since the filing of the last account the facts required by section 1162 of this title regarding intermediate accountings and in case of termination of the trust the distribution of the trust property which the accountant proposes to make.