RULE 6.  ACCOUNTS AND DISTRIBUTION

Rule 6. 1 Form

Accounts shall conform to the following rules:

(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.¹

¹ For text of National Fiduciary Accounting Standards Project, see Appendix following Orphans' Court Rules.

Rule 6.2 Form. Separate Accounts for Minors

Unless the court upon cause shown directs otherwise, a separate account shall be filed for the estate of each minor.

No account shall be confirmed unless the accountant has given written notice of the filing of the account and the call thereof for audit or confirmation to every unpaid claimant who has given written notice of his claim to the accountant and to every other person known to the accountant to have or claim an interest in the estate as creditor, beneficiary, heir or next of kin.

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.

Rule 6.4 Time for Filing

The first account of a personal representative shall not be filed until four months have elapsed from the date of the first complete advertisement of the original grant of letters, unless the personal representative has been directed by the court to file an account prior to that time.

Rule 6.6 Filing With the Clerk of the Orphans' Court

    Fiduciaries accounts.   The account of a personal representative, trustee, guardian of the estate of a minor or incompetent and custodian under the Uniform Gifts to Miners Act shall be filed with the Clerk of the Orphans' Court.

A copy of every account filed by the fiduciary of the estate of a deceased person who was an inmate of a State-owned mental hospital or a home, asylum or other institution, wherein said inmate was maintained in part by the Commonwealth, shall be filed with the Department of Revenue.

Rule 6.8 Filing Copy With the United States Veterans' Administration

A copy of every account filed by the fiduciary of the estate of a veteran of any war or of the estate of a minor child of such veteran, to which veteran or minor benefits of compensation or insurance or other gratuity is payable by the United States Veterans' Administration or its successor, shall be filed with the United States Veterans' Administration or its successor.

Rule 6.9 Statement of Proposed Distribution

(a) A fiduciary filing an account shall file a statement of proposed distribution, or, as local rules may prescribe, a request that distribution be determined by the court or an auditor.

(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.

Rule 6.10  Objections to Accounts and Statements of Proposed Distribution

    Objections to an account or statement of proposed distribution shall be made or filed at such place and time, shall be in such form, and such notice thereof shall be given as local rules shall prescribe.

(a) No account shall be confirmed or statement of proposed distribution approved until an adjudication or a decree of distribution is filed, in conformity with local rules, by the court or by the clerk of the court, expressly confirming the account or approving the statement of proposed distribution and specifying, or indicating by reference to the statement of proposed distribution, the names of the persons to whom the balance available for distribution is awarded and the amount or share awarded to each of such persons.

(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.

Rule 6. 12 Status Report by Personal Representative

(a) Report of Uncompleted Administration. If administration of an estate has not been completed within two years of the decedent's death, the personal representative or counsel shall file at such time, and annually thereafter until the administration is completed, a report with the Register of Wills showing the date by which the personal representative or counsel reasonably believes administration will be completed.

(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) days 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.

Adopted April 30, 1992, to apply to decedents dying on or after July 1, 1992.

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