Rule 6 - Accounts And Distributions(a) Time for Filing Accounts (1) Accounts of fiduciaries required to be presented to the Orphans' Court Division may be filed on any day on which the office in which the same is required to be filed is open for business. Each such office shall maintain an account confirmation list which will close on the last business day of each calendar month. Accounts filed as each calendar month. Accounts filed as aforesaid will be presented to the court for confirmation on the next date set by the court calendar for confirmation of accounts which occurs at least thirty (30) days after the date of closing of the account confirmation list to which the same were filed.(b) Notice (1) All notices of the filing of any account and/or statement of proposed distribution shall be made in accordance with the Orphans' Court Rules of the Supreme Court and shall be accompanied by a copy of the statement of proposed distribution, if required to be filed, and in the following form: "Notice is hereby given that an account of ( Name of Accountant ), ( Title of Accountant ) of the Estate of __________________ , ( Nature of Estate ), has been filed in the Office of ( Clerk of the Orphans' Court ) of ______________ County, Pennsylvania, accompanied by a Statement of Proposed Distribution, a copy of which is enclosed.
(If no statement of proposed distribution is filed, the notice shall contain a brief statement of the reasons.)
The same will be presented for confirmation to the Court of Common Pleas of the 44th Judicial District of Pennsylvania ______________ County Branch, Orphans' Court Division, on the _______ day of ______________________ , 20 _____ , at _____________ o'clock, and any objection must be filed prior thereto.
____________________________
(Attorney or Counsel of Record)"
(2) Notices shall be sent to parties in interest, together with counsel of record, as defined by the Orphans' Court Rules of the Supreme Court, by ordinary mail, sent to the last known addresses of such parties in interest, not less than twenty (20) days prior to the date for presentation for confirmation.(3) Proof of service of the notice herein required, together with all other notices required by applicable sections of these rules, the PEF Code, and the Orphans' Court Rules of the Supreme Court, shall be by affidavit filed with the Clerk prior to the date and time for presentation for confirmation.(c) Guardians or Trustees ad litem (1) An application to the court to appoint a guardian to trustee ad litem under Section 3504 of the PEF Code shall be made by separate petition filed and presented before the filing of an account.(2) An application of the court to dispense with the appointment of a trustee or guardian ad litem under Section 3504 of the PEF Code shall be made by an addendum to the account containing the reasons for such application.(d) Advertisement of Accounts (1) The Clerk shall give notice by advertisement of the date and time when accounts filed in the offices of the Register or clerk will be presented for confirmation, stating in the advertisement the name of the estate, and the names and capacities of the accountants.(2) Such advertisement shall be published in at least one (1) newspaper of general circulation published within the county of filing as follows: a. Accounts of Personal Representatives - once a week during the four (4) weeks immediately preceding the date and time of presentation for confirmation.b. Accounts filed with the Clerk - once a week during the two (2) weeks immediately preceding the date and time of presentation for confirmation.(e) Statement of Proposed Distribution (1) The statement of proposed distribution shall accompany, but be bound separately from the account to which it pertains and shall be filed in the same office as the account.(2) The statement of proposed distribution shall contain the names of the distributes to whom it is proposed to award the balance for distribution, as disclosed by the account, the dollar amount and fractional share, if applicable, awarded to each, and a brief statement of the reasons therefore.(3) If an accountant, for any reason, is unable to file a statement of proposed distribution, an explanation of the reasons therefore shall accompany the account.(4) Where the proposed distribution depends in any manner on a will or other instrument, a plain copy thereof must be attached to the statement.(5) If distribution of real property is proposed, a legal description, together with record reference, must accompany the statement.(6) If distribution in kind is proposed, consents of the distributions must accompany the statement.(7) If the proposed distribution is the subject of a dispute, or if it involves any fairly disputable questions known to or reasonable ascertainable by the accountant, the accountant shall include in the statement, an explanation of the dispute or fairly disputable questions, together with a statement of the position taken by the accountant to justify the proposed distribution.(8) The statement of a personal representative (or the account if no statement is filed) must include an inheritance and additional estate tax explanation, including the fact of payment, accompanied by copies of receipts, and a reference to any dispute or adverse claim of the Department of Revenue.(9) Proofs of any additional reports, notices, or filings as required by the Orphans' Court Rules of the Supreme Court or the PEF Code, other than specifically mentioned in these rules, shall be the subject of an appropriate affidavit attached to the statement of proposed distribution (or the account if no statement is filed).(f) Objections (1) All objections to an account and/or statement of proposed distribution shall be in writing.(2) All objections must be filed in the Office of the Clerk, with a copy thereof submitted simultaneously to the court, before the day and time fixed for presentation for confirmation; otherwise, such objections will not be heard and the account may be confirmed absolutely and a decree or adjudication may be made directing distribution in accordance with the statement of proposed distribution or as otherwise directed by the court.(3) A copy of all objections shall be served on the accountant and his record counsel.(4) Hearing or argument procedures shall be in accordance with Local Rule of Civil Procedure 205.1.(g) Confirmation (1) If no objections are filed to either the account or the statement of proposed distribution, the court may, on the day fixed for presentation for confirmation, make a final decree confirming the account absolute and directing the distribution in accordance with the statement.(h) Exceptions (1) Exceptions shall be in writing, filed in the Office of the Clerk, with a copy thereof simultaneously submitted to the court, on or before seven (7) days after the date of confirmation of the account statement of proposed distribution. The same shall be promptly served upon the parties in interest or record counsel, personally or by ordinary mail(2) Hearing or argument procedure shall be in accordance with Local Rule of Civil Procedure 205.1.(i) Form of Account (1) Accounts shall be in such form as shall be prescribed from time to time, by the Supreme Court of Pennsylvania.