55 Pa. Code § 258.8

Current through Register Vol. 54, No. 44, November 2, 2024
Section 258.8 - Liability of personal representative
(a) The personal representative has a duty to insure that the Department's claim is adequately presented to the court and, unless the Department's claim is postponed, to pay the Department's claim after payment of all superior claims of creditors.
(b) The personal representative is personally liable to pay the Department's claim if property subject to the Department's claim, and not subject to postponement of collection, is transferred without valuable and adequate consideration to an heir or other person having a lower priority claim of a creditor, without satisfaction of the Department's claim.
(c) When the Department's claim is postponed, the personal representative is personally liable if property subject to the Department's claim is transferred without valuable and adequate consideration to an heir or other person having a lower priority claim of a creditor, without protecting the Department's claim.
(d) A decree of distribution will discharge the liability of the personal representative to the Department only if the following conditions are met:
(1) The Department is served with a copy of the proposed distribution at least 30 days in advance of court approval.
(2) The court records show that the personal representative made the inquiry required by § 258.4 (relating to request for statement of claim) and obtained a statement of claim, if appropriate.
(3) The court records show that any claim of the Department was presented to the court and paid, or that there were insufficient assets to pay the Department's claim.
(4) The Department is served with a copy of the final distribution order and paid all amounts that it is due.
(e) Notwithstanding subsection (d), a decree of distribution will not discharge the liability of the personal representative to the Department if the petition for distribution fails to disclose the existence of property subject to the Department's claim, or if the personal representative refuses to present and pay the Department's claim.

55 Pa. Code § 258.8

This section cited in 55 Pa. Code § 258.12 (relating to administrative enforcement).