Penn. Allegh. Cnty. 2.4
The petition for adjudication shall be prima facie evidence of the allegations therein and, unless objected to by an interested party or by the court, or changed or altered by the evidence offered at the audit or subsequently with leave of court, shall be conclusive for the entry of a decree of confirmation and distribution.
Receipts or disbursements received or made after filing the Account and petition for adjudication may be accounted for in a supplemental account, which shall be signed and verified by the accountant and filed with the clerk, with notice in the same manner as required by Pa. O.C. 2.5(a) to (g) with respect to an Account.
Explanatory Comment: Prior local practice was to include in or attach to the petition for Adjudication any supplemental accounting of transactions after the period covered by the Account. The petition for Adjudication must now be filed at the same time as the Account, pursuant to Pa. O.C. Rule 2.4(a). Under 2 of 2.4, any supplemental accounting will have to be filed separately, at least 20 days in advance of the audit hearing, with notice in the same manner as for the Account.
If additional assets are discovered after audit and confirmation absolute of an account, then a signed and verified petition for the distribution of the after-discovered assets may be filed without an inventory or a formal accounting, provided that it appears in such petition that any inheritance or estate tax due on account thereof has been paid, that there are no known unpaid creditors of the estate and provided that the appropriate notice of presentation has been given. Notice shall be given in the same manner as required by Pa. O.C. 2.5(a) to (g) with respect to an Account.
In addition to the matters required by Sec. 1 above, the petition submitted by a guardian of the estate of a person who is still a minor shall set forth the name, address and relationship of the person who assisted the minor in the examination of the account. For any petition for distribution which is filed because a minor has reached the age of majority, the petitioner shall attach a certified copy of the minor's birth record, or such other evidence of age as the court shall require.
Penn. Allegh. Cnty. 2.4