What does the surety take control of in the underwriting of fiduciary bonds?

In the context of underwriting fiduciary bonds, the surety's primary focus is on the estate's money and securities. When a fiduciary bond is issued, it serves as a guarantee that the fiduciary will faithfully perform their duties, such as those involved in managing an estate or trust. By taking control of the estate's money and securities, the surety ensures that the fiduciary adheres to the responsibilities outlined in the bond. This encompasses not only the financial assets directly but also extends to how these assets are managed and distributed according to the legal requirements and the wishes of the deceased.

This control is critical in mitigating risk for the surety, as it provides a means to monitor and safeguard the fiduciary's handling of the estate's finances. It allows the surety to intervene if necessary to protect the estate's assets and ensure compliance with fiduciary responsibilities. Therefore, option B effectively captures the essence of what the surety controls during the underwriting process for fiduciary bonds.