Penn. Allegh. Cnty. 2.6

As amended through November 13, 2023

Rule 2.6 - Filing With The Clerk; Audits

Sec. 1Filing with the Clerk.

The following Accounts may be filed before four months have elapsed from the date of the first complete advertisement of the grant of letters:

(a) An Account of an administrator pendente lite;

(b) An Account filed pursuant to Sec. 3531 of the PEF Code, dealing with small estates;

(c) An Account directed to be filed by the court.

Sec. 2.Attendance at Audits.

An accountant is not required to attend the audit if the petition for adjudication has been verified by the accountant. Claimants, objectants and all other interested parties, either personally or through their counsel, shall attend audits at the time fixed therefor to address their claims, objections or other positions.

Sec. 3.Continuance.

Unless otherwise ordered by the court, if a case on an audit list is continued, it shall be placed upon the next audit list by the clerk.

Sec. 4.Audit; Confirmation; Distribution; Suspension.

(a) Accounts confirmed nisi and any supplements thereto offered at the audit will be examined and audited by the court. After audit, the accounts will be confirmed absolutely as stated or as modified and re-stated in accordance with evidence presented at audit or at a subsequent hearing, and balances for distribution decreed to the parties or suspended as circumstances may require.

(b) A decree of distribution may suspend distribution of any part of any fiduciary estate. In order to lift such a suspension, a petition for that purpose must be filed and a copy shall be delivered to the Motions Coordinator at least one day in advance of presentation, setting forth all receipts and disbursements since the entry of that decree. A proposed decree of distribution shall be attached to the petition.

Sec. 5.Receipts for Distributions.

Receipts for distribution, if obtained, may be filed with the clerk.

Sec. 6.Schedules of Distribution.

Schedules of Distribution shall not be used.

Penn. Allegh. Cnty. 2.6

Explanatory Comment : Schedules of Distribution are currently utilized in Philadelphia and surrounding counties following the entry of a Decree of Distribution. Two questions on the Petitions of Adjudication (Forms OC-01 to OC-04 of the Pa. O.C. Rules) ask:

Is the court being asked to direct the filing of a Schedule of Distribution?

As to real estate only?

In Allegheny County those questions should be answered no. Allegheny County will still use a Schedule B for awarding real estate per Sec. 2 of 2.9.