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___(a) The dates of all receipts and disbursements, the sources of the receipts, and the persons to whom disbursements are made and the purpose thereof shall be stated except that where a number of payments have been received from the same source or disbursed to the same recipient for the same purpose over a period of time, such receipts or disbursements need not be itemized but may be stated in total amounts only with dates of beginning and ending of the period covered.
___(b) Except where otherwise provided by a special order of the local court in a particular case, items of administration, distribution, receipts, disbursements, principal, and income shall be separately stated.
___(c) Assets held by the accountant on the date of filing the account shall be separately itemized.
___(d) Testamentary assets shall be segregated from appointive assets.
___(e) Each local Court may adopt further rules not inconsistent with the foregoing regulating the form of accounts.
___(f) Accounts may be prepared and filed in substantial conformity with either (i) the rules prescribed or forms approved by the local Court or (ii) any form approved by the Supreme Court of this Commonwealth - whichever the accountant may elect.
___(g) The Uniform Fiduciary Accounting Principles and accompanying commentaries and illustrations recommended by the Committee on National Fiduciary Accounting Standards in collaboration with the National Center for State Courts are approved as an elaboration of the requirements of this Rule. Reference may be made to them for determination of the adequacy of a particular account. The model Account formats attached thereto are the approved forms for purposes of paragraph f(ii) of this Rule in lieu of all forms heretofore approved.
[Adopted October 23, 1973, effective January 1, 1974. Amended December 28, 1983, effective January 1, 1984.]
___The notice shall state the date, time and place of the audit to the extent then known; shall also state the last day to file objections to the account in counties where the local rules require written objections; and shall include a copy of the statement of proposed distribution in counties where accounts are not audited in open court.
[Amended January 26, 1968, effective February 1, 1968.]
[Committee Comment:
The terminology in the first paragraph is modified to conform
with that used in Section 703 of the Fiduciaries Act of 1949,
20 P.S. § 320.703, except that it also extends the benefit
of notice to those who claim to have an interest even though the
accountant may be convinced that they have no valid interest.
___The added second paragraph should be helpful in outlining minimum
requirements for notice. The words "to the extent known"
is required in counties having more than one Orphans' Court Judge,
since the court room where a particular account will be audited
may not be known when the notice is given.]
[Amended November 24, 1975, effective January 1, 1976.]
[Committee Comment: The change from six to four months is in accord with an amendment to Section 3501 of the Probate, Estates and Fiduciaries Code made by Act 293 of 1974, effective December 10, 1974.]
[Amended January 26, 1968, effective February 1, 1968. Amended April 30, 1992, effective immediately.]
[Committee Comment: Section 9 of the Uniform Gifts to Minors Act, Act of 1957, June 21, P.L. 358 (20 P.S. §3609) gives the Orphans' Court jurisdiction over accounting by a custodian.]
[Amended November 24, 1975, effective January 1, 1976.]
[Committee Comment: The deleted words are not required and are confusing rather than helpful. As altered, the rule conforms in a greater degree to the wording of Section 3393 of the Probate, Estates and Fiduciaries Code.]
___(b) The statement of proposed distribution shall be filed at such place and time, shall be in such form and shall be accompanied by such papers, and shall be advertised or such notice thereof shall be given as local rules shall prescribe.
___(b) Except where otherwise provided by a rule adopted by the Supreme Court or by an Act of Assembly, any distribution made by a fiduciary shall be made at his own risk unless directed by an adjudication, decree of distribution or order of the court.
___(b) Report of completed administration. Upon completion of the administration of an estate, the personal representative or his, her, or its counsel shall file with the Register of Wills a report showing:
______(1) completion of administration of the estate;
______(2) whether a formal account was filed with the Orphans' Court;
______(3) whether a complete account was informally stated to all parties in interest;
______(4) whether final distribution has been completed; and
______(5) whether approvals of the account, receipts, joinders and releases have been filed with the Clerk of the Orphans' Court.
___(c) Form of report. The report required by this Rule shall be in substantially the prescribed form.
___(d) No fee. No fee shall be charged for filing the report required by this Rule.
___(e) Copy of rule. Upon the grant of letters, the Register shall give a copy of this Rule to each personal representative and his, her or its counsel.
___(f) Failure to file a report. After at least ten (10) prior notice to a delinquent personal representative and counsel, the Clerk of the Orphans' Court shall inform the Court of the failure to file the report required by this Rule with a request that the Court conduct a hearing to determine what sanctions, if any, should be imposed.
STATUS REPORT UNDER RULE 6.12
Name of Decedent:_______________________________________________
Date of Death:_____________________
Will No.___________________________ Admin. No.__________________
Pursuant to Rule 6.12 of the Supreme Court Orphans' Court
Rules, I report the following with respect to completion of the
administration of the above-captioned estate:
1. State whether administration of the estate is complete:
Yes ______ No ______
2. If the answer is No, state when the personal representative
reasonably believes that the administration will be
complete:__________________________
3. If the to No. 1 is Yes, state the following:
a. Did the personal representative file a final account
with the Court? Yes _____ No _____
b. The separate Orphans' Court No. (if any) for the
personal representative's account is:________________
c. Did the personal representative state an account
informally to the parties in interest? Yes _____
No _____
d. Copies of receipts, releases, joinders and approvals
of formal or informal accounts may be filed with the
Clerk of the Orphans' Court and may be attached to
this report.
Date_______________________ __________________________________
Signature
__________________________________
Name (Please type or print)
__________________________________
Address
( )_____________________________
Tel. No.
Capacity: _____ Personal Representative
_____ Counsel for personal
representative
[Adopted December 21, 1983,
effective January 1, 1984. Amended April 30, 1992, for decedent's
dying on or after July 1, 1992.]