Leh. Cnty. Pa. 2.2-1
As amended through February 1, 2020
Assets appointed by the donee of a testamentary power and which must be accounted for by the fiduciary of the donee because they were awarded by a court of the donor's jurisdiction, shall be shown in an entirely separate account. Such assets shall not be included in an account of the donee's own estate unless the court of the donor's jurisdiction has adjudicated a blending by the donee of the appointed estate with his own. Separate accounts of the appointed estate shall be captioned in the name of the state of the donor or the power. The caption shall also set forth accountant's name, describing the accountant as fiduciary of the done, and the court which awarded the assets to accountant.
Leh. Cnty. Pa. 2.2-1