Jeff. Cnty. Pa. 6.10

As amended through January 8, 2015
Rule 6.10 - Objections To Accounts Or Statements Of Proposed Distribution
(a) All objections shall be in writing and the original and one copy shall be filed with the clerk between the date of the filing of the account and the date of its proposed confirmation., A copy of the objections shall be served by the party filing them on the accountant or his counsel. Such copy shall be served as provided by Pa. O.C. Rule 5.1 within five (5) days of the date of filing of the objections.
(b) The accountant or any other party in interest may address a motion to the court requesting the appointment of an auditor to resolve the Issues raised in the objections. Any such motion shall be filed not later than ten (10) days after the date set for confirmation of the account.

Upon being presented with such motion the court shall direct the parties or their attorneys to appear for a preliminary conference to consider:

(1) whether the issues raised by the objections can be resolved amicably;
(2) the need for the appointment of an auditor;
(3) such other matters as may aid in the disposition of the objections.
(c) If objections have been filed to an account and/or proposed distribution, but no one requests the appointment of an auditor within ten (10) days following the date set for confirmation of the account and/or proposed distribution, the clerk shall transmit the objections and relevant record papers to the court who shall then direct the parties or their attorneys to appear for a preliminary conference as set forth in (b) above.
(d) If the register of wills shall disallow as a deduction from the gross value of a decedent's estate any item in the account or in the statement of proposed distribution filed therewith, the register of wills may file his objection to the account or the statement of distribution solely for the purpose of raising the question as to the proper amount to be allowed as a deduction in determining the clear value of the estate subject to the tax. If no other objections are filed to the account or to the statement of proposed distribution filed with the account, the matter of the amount of such deduction will be disposed of by the court in due course. However, the account may be confirmed and distribution awarded subject to the payment of inheritance tax, if any, found to be due and unpaid.
(e) In any case where there is no good reason for filing an account, except to bring before the court the refusal of the register to allow a deduction, the fiduciary and/or the beneficiaries may, without filing an account, bring the matter to the attention of the court by a petition (of which the register shall have prior notice), setting forth the facts and praying the court to dispose of the dispute between the petitioner and the register.

In any such case the court may, upon presentation of such petition, proceed in the same manner and with the same effect as if an account had been filed and an objection, raising the same question, had been filed by the register.

(f) If no objections are filed to the account and/or the statement of proposed distribution, by anyone other than the register of wills, upon motion or petition of the accountant or of any party in interest, an auditor will be appointed to pass upon the objections, unless the question involved in the objection is entirely one of law, in which case the matter may be referred to the court for decision; but the court may in its discretion in any case appoint an auditor to hear the case. If the objection raises questions of fact, an auditor may be appointed unless all parties interested join in an agreed statement of facts.

Jeff. Cnty. Pa. 6.10