We have received Letters of Appointment Guardian of the Estate for an Incompetent Person. The guardian is requesting to close the checking account at our bank. Does the guardian need to establish a guardianship account at our bank or can it be at another bank?

This is sort of a State law issue, but in most States they would have free will over all such accounts and where they were located. Are you asking for the bank or the customer. The customer should be consulting their own attorney, as should you.