Leh. Cnty. Pa. 2.4-2

As amended through February 1, 2020
Rule 2.4-2 - Distribution. In Kind
(a) Whenever unconverted personalty or realty is included in the balance of an account and distribution thereof in kind is proposed, a writing shall be filed with the Petition for Adjudication/Statement of Proposed Distribution, signed by the prospective distributee or distributees and acknowledged before a person duly authorized to take acknowledgments, setting forth his or their election to take in kind, designating clearly and accurately the particular asset or assets included in the election, stating the values at which said asset or assets shall be allotted, and requesting the Court to order distribution accordingly; provided that the foregoing rule shall not apply in the following instances:
(b) When the distribution is in satisfaction of a specific bequest or devise;
(c) When the proposed distributee has, in a proper fiduciary capacity, stated or joined in the statement of the account and executed and verified the Petition for Adjudication/Statement of Proposed Distribution.
(d) When the will specifically authorizes the accountant to make distributions in-kind.

Leh. Cnty. Pa. 2.4-2

Amended effective 9/1/2016.