HTML Version Copyright 1996 Daniel B. Evans. All rights reserved.
(b) In addition to all other applicable information required by the model account forms approved by the Supreme Court, the first page of the account shall include the following information:
(1) a caption;
(2) the name and address of the accountant; and
(3) the name and address of the attorney representing the accountant.
(c) In cases where a distribution is proposed, the account shall include a statement of proposed distribution in substantially the form shown in the model account forms approved by the Supreme Court and meeting the requirements of Local Rule 6.9.1.
(d) The following items shall be attached at the end of the account in the following order:
(1) an affidavit or verified statement of the accountant in substantially the form set forth in the model account forms approved by the Supreme Court;
(2) a certificate of notice as required by Local Rule 6.3.1; and
(3) for the first account of a personal representative, proofs of publication of the grant of letters as required by section 3162 of the Probate, Estates and Fiduciaries Code.
(e) Accounts that do not substantially conform to the requirements of these rules may be refused an audit and remanded for restatement.
Note: See Rule 2.1 for the authority of the Court to disregard any error or defect of procedure which does not affect the substantial rights of the parties in interest.
[Effective 30 days after publication in the Pennsylvania Bulletin. 25 Pa.B. 2048 (5/27/95).]
[York Co. Note to Pa.O.C. Rule 6.3: See § 3503 of the Probate, Estates and Fiduciaries Code for exceptions to the requirement of notice where the interest of a person has been satisfied or where a person who may have a claim fails to give timely notice of the claim after demand by a personal representative under § 3532(b.1) of the Code. 25 Pa.B. 2048 (5/27/95).]
(1) a statement that the account was or will be filed with the Clerk on or not later than a specified date and that it has been or will be scheduled to be called for audit before the Court at a specified time, on a specified date, and in a specified courtroom at the county courthouse;
(2) a statement that any person who objects to transactions shown in the account must either file written objections with the Clerk on any date prior to the session of the Court when the account is listed for audit or appear in person or by counsel to present objections at the audit session of the Court or the Court may otherwise assume that no objections exist or that any objections have been waived;
(3) a statement of any question of interpretation or distribution which will be presented to the Court for determination and the position taken on the question by the accountant, if any, together with a statement that any person who wishes to take a position on the question or a position different from the accountant must appear in person or by counsel at the audit or the Court may otherwise assume that the person has no position or agrees with the position taken by the accountant; and
(4) a description of the nature and value or amount of any unresolved claim; a statement whether the claim is admitted or contested; if the claim is admitted, a statement whether it will be paid in full or in part; and if the claim is contested, a statement that the claimant must appear in person or my counsel at the audit to press the claim or the Court may otherwise assume that the claim has been abandoned.
(b) Notice to persons having or claiming a beneficial interest in the estate shall include copies of the account, the petition for adjudication, and the will or trust instrument or a statement that they will be sent upon request or a statement where they are available for inspection, except that notice to a non-residuary beneficiary whose interest is to be satisfied in full may include instead only a description of the interest and a statement that it is to be satisfied in full.
(c) The accountant shall attach to the account a certificate signed by the accountant or the attorney for the accountant that he or she has given notice as required by Rule 6.3 and the Local Rule 6.3.1. The certificate shall contain the names and addresses of all persons to whom notice was given together with a copy of the notice given.
Note: See Rule 5.5 for additional notice requirements were the proceeding involves a charitable interest.
[Effective 30 days after publication in the Pennsylvania Bulletin. 25 Pa.B. 2048 (5/27/95).]
[York Co. Note to Pa.O.C. Rule 6.4: See Section 102 of the Probate, Estates and Fiduciaries Code for the meaning of "first complete advertisement of the grant of letters." 25 Pa.B. 2048 (5/27/95).]
[Effective 30 days after publication in the Pennsylvania Bulletin. 25 Pa.B. 2048 (5/27/95).]
[York Co. Note to Pa.O.C. Rule 6.6: Chapter 53 of the Probate Estates and Fiduciaries Code incorporates the Pennsylvania Uniform Transfers to Minors Act which replaces the prior Pennsylvania Uniform Gifts to Minors Act. Chapter 55 of the Code sets forth provisions relating to "incapacitated persons" which replace prior statutory provisions concerning "incompetents." 25 Pa.B. 2048 (5/27/95).]
[Effective 30 days after publication in the Pennsylvania Bulletin. 25 Pa.B. 2048 (5/27/95).]
[Effective 30 days after publication in the Pennsylvania Bulletin. 25 Pa.B. 2048 (5/27/95).]
[Effective 30 days after publication in the Pennsylvania Bulletin. 25 Pa.B. 2048 (5/27/95).]
(b) The accountant shall investigate all claims against the estate and indicate those recommended for payment and those rejected.
(c) A typewritten copy of a holographic will of a decedent shall be attached to the petition for adjudication.
[Effective 30 days after publication in the Pennsylvania Bulletin. 25 Pa.B. 2048 (5/27/95).]
(a) be specified as to description and amount;
(b) raise but one issue of law and fact, but if there are several objections to items included in or omitted from the account relating to the same issue, all such objections shall be included in the same objection; and
(c) set forth briefly the reason or reasons in support thereof.
[Effective 30 days after publication in the Pennsylvania Bulletin. 25 Pa.B. 2048 (5/27/95).]
(b) Service of Copy. A copy of the objections shall be served without delay after filing on accountant's attorney.
[Effective 30 days after publication in the Pennsylvania Bulletin. 25 Pa.B. 2048 (5/27/95).]
[Effective 30 days after publication in the Pennsylvania Bulletin. 25 Pa.B. 2048 (5/27/95).]
[Effective 30 days after publication in the Pennsylvania Bulletin. 25 Pa.B. 2048 (5/27/95).]