6.1. Form

Accounts shall conform to the following rules:

1. The dates of all receipts and disbursements, the sources of the receipts, and the persons to whom disbursements are made and the purpose thereof shall be stated except that where a number of payments have been received from the same source or disbursed to the same recipient for the same purpose over a period of time, such receipts or disbursements need not be itemized but may be stated in total amounts only with dates of beginning and ending of the period covered.
2. Except where otherwise provided by a special order of the local Court in a particular case, items of administration, distribution, receipts, disbursements, principal, and income shall be separately stated.
3. Assets held by the accountant on the date of filing the account shall be separately itemized.
4. Testamentary assets shall be segregated from appointive assets.
5. Each local Court may adopt further rules not inconsistent with the foregoing regulating the form of accounts.
6. Accounts may be prepared and filed in substantial conformity with either (i) the rules prescribed or forms approved by the local Court or (ii) any form approved by the Supreme Court of this Commonwealth - whichever the accountant may elect.
7. The Uniform Fiduciary Accounting Principles and accompanying commentaries and illustrations recommended by the Committee on National Fiduciary Accounting Standards in collaboration with the National Center for State Courts are approved as an elaboration of the requirements of this rule. Reference may be made to them for determination of the adequacy of a particular account. The model Account formats attached thereto are the approved forms for purposes of paragraph (f) (ii) of this Rule in lieu of all forms heretofore approved.

Local Rule 6.1(e):1 Form of Accounts. Additional Requirements.

In addition to complying with the Supreme Court Rules, each account:

1. Shall itemize the assets of which the balance is composed;
2. Shall be accompanied with a statement of proposed distribution, or a request that distribution be determined by an auditor;
3. Shall be accompanied by a certificate of the attorney for the accountant that to the best of his knowledge, information, and belief, the debits and credits and any statement of proposed distribution filed therewith are correct and proper and that any required legal advertisement has been duly published;
4. Shall be accompanied by an affidavit or verification of at least one accountant that the account is true and correct to the best of his knowledge, information, and belief, and that all notices required by law or Rules of Court have been served upon all parties in interest; and
5. Shall be accompanied by a proposed decree of nisi confirmation and a proposed decree of confirmation absolute.

Local Rule 6.1(f):1 Approved Forms.

The Register and Clerk shall provide printed forms designed in accordance with these Local Rules. An accountant shall use either these printed forms together with such additional pages as shall be necessary, or a typed account similar in form.

6.2. Form. Separate Accounts for Minors.

Unless the court upon cause shown directs otherwise, a separate account shall be filed for the estate of each minor.

6.3. Notice to Parties in Interest

No account shall be confirmed unless the accountant has given written notice of the filing of the account and the call thereof for audit or confirmation to every unpaid claimant who has given written notice of his claim to the accountant and to every other person known to the accountant to have or claim an interest in the estate as creditor, beneficiary, heir or next of kin.

The notice shall state the date, time and place of the audit to the extent then known; shall also state the last day to file objections to the account in counties where the local rules require written objections; and shall include a copy of the statement of proposed distribution in counties where accounts are not audited in open court.

Local Rule 6.3:1 Contents of Notice. Additional Requirements.

In addition to complying with the Supreme Court Rules, the notice to parties in interest shall set forth:

1. the date on which the account will be presented to the Court for nisi confirmation, and that the account will be confirmed absolutely unless objections are filed within ten (10) days thereafter;
2. whether the claim, interest or objection of the person notified is admitted or contested, and if admitted, whether it will be paid in full or in part; and
3. the accountant's interpretation of any dispute or fairly disputable question, known to or reasonably ascertainable by the accountant.

Local Rule 6.3:2 Advertisement of Accounts.

All accounts required by law to be filed with the Register or with the Clerk shall be advertised by the Register or Clerk in the manner prescribed by law and shall also state that unless objections are filed within ten (10) days after nisi confirmation, the account will be confirmed absolutely and that thereafter distribution may be decreed by the Court, without reference to an auditor, in accordance with any statement of proposed distribution filed with the account.

6.4. Time for Filing.

The first account of a personal representative shall not be filed until four months have elapsed from the date of the first complete advertisement of the original grant of letters, unless the personal representative has been directed by the court to file an account prior to that time.

6.5. Filing with the Register of Wills.

The account of a personal representative shall be filed in the office of the Register of Wills.

6.6. Filing with the Clerk of the Orphans' Court.

The following accounts shall be filed in the Office of the Clerk of the Orphans' Court:

1. an account of a trustee;
2. an account of a guardian of a minor;
3. an account of a guardian of an incompetent;
4. an account of a custodian under the Uniform Gifts to Minors Act.

6.7. Filing Copy with the Department of Revenue.

A copy of every account filed by the fiduciary of the estate of a deceased person who was an inmate of a State-owned mental hospital or a home, asylum or other institution, wherein said inmate was maintained in part by the Commonwealth, shall be filed with the Department of Revenue.

6.8. Filing Copy with the United States Veterans' Administration.

A copy of every account filed by the fiduciary of the estate of a veteran of any war or of the estate of a minor child of such veteran, to which veteran or minor benefits of compensation or insurance or other gratuity is payable by the United States Veterans' Administration or its successor, shall be filed with the United States Veterans' Administration or its successor .

6.9. Statement of Proposed Distribution.

1. A fiduciary filing an account shall file a statement of proposed distribution, or, as local rules may prescribe, a request that distribution be determined by the court or an auditor.
2. The statement of proposed distribution shall be filed at such place and time, shall be in such form and shall be accompanied by such papers, and shall be advertised or such notice thereof shall be given as local rules shall prescribe.

Local Rule 6.9(a):1 Form of Statement of Proposed Distribution.

The statement of proposed distribution, if any, shall accompany the account as provided in Local Rule 6.1(e):1, and shall specify the names of the person or persons to whom the balance available for distribution is awarded, the exact amount of share awarded to such person or persons, and whether the proposed distribution is in cash or in kind.

Local Rule 6.9(b):1 Notice and Advertisement.

Notice and advertisement of a statement of proposed distribution shall be given at the same time and in the same manner as the account as provided in Local Rules 6.3:1 and 6.3:2.

6.10. Objections to Accounts and Statements of Proposed Distribution.

Objections to an account or statement of proposed distribution shall be made or filed at such place and time, shall be in such form, and such notice thereof shall be given as local rules shall prescribe.

Local Rule 6.10:1 Objections.

Objections to an account or statement of proposed distribution shall be filed with the Clerk within ten (10) days after nisi confirmation. In the event objections are filed prior to nisi confirmation, they shall be considered as objections to the decree nisi.

6.11. Confirmation of Accounts. Awards.

1. No account shall be confirmed or statement of proposed distribution approved until an adjudication or a decree of distribution is filed, in conformity with local rules, by the court or by the clerk of the court, expressly confirming the account or approving the statement of proposed distribution and specifying, or indicating by reference to the statement of proposed distribution, the names of the persons to whom the balance available for distribution is awarded and the amount or share awarded to each of such persons.
2. Except where otherwise provided by a rule adopted by the Supreme Court or by an Act of Assembly, any distribution made by a fiduciary shall be made at his own risk unless directed by an adjudication, decree of distribution or order of the court.

Local Rule 6.11(a):1 Confirmation Absolute.

1. Unless objections are filed in accordance with Local Rule 6.10:1, the confirmation of accounts and statements of proposed distribution filed with accounts shall be made absolute by the Clerk, without further order of Court, provided that an affidavit or verification is filed showing that notice has been given in compliance with Local Rule 6.3:1. The confirmation of the account and any statement of proposed distribution filed with the account shall be placed upon the record and the account by the Register and Clerk.
2. No account, or statement of proposed distribution filed with any account, shall be considered finally confirmed except by written confirmation by the Clerk as hereinbefore provided or by order of Court; and such final confirmation, if relating to a statement of proposed distribution filed with any account, shall expressly state that it is a final confirmation of the account and the statement of proposed distribution filed therewith.

Local Rule 6.11(a):2 Confirmation of Title to Real Property.

1. In General-- When the account and the statement of proposed distribution filed therewith have been finally confirmed as hereinbefore provided. such confirmation shall be in the nature of confirmation of title to real property in the respective distributees.
2. Separate Awards -- A schedule of distribution shall set forth separate awards of real property in separate paragraphs.
3. Description -- Real property shall be described in the manner appearing in the last deed of record, or in some other proper manner, and in addition, shall include information pertinent to the derivation of title.
4. Certification by Clerk-- The Clerk may, at the request of any party in interest, certify excerpts from a decree of distribution for recording in any public office for recording deeds.

Local Rule 6.11(a):3 Distribution without Audit.

After final confirmation of the account, the Court, on motion or petition, may decide that the matter does not call for reference to an auditor and may decree distribution substantially in conformance with the statement of proposed distribution filed with the account, provided such motion or petition is accompanied by:

1. an affidavit or verification of the accountant that to his knowledge, there are no unpaid debts or taxes, and that all beneficiaries have received notice of the statement of proposed distribution;
2. an affidavit or verification by the accountant or one of the next of kin or beneficiaries stating the names and addresses of all the beneficiaries, and that they are a!l sui juris. or if not, the names and addresses of their fiduciaries;
3. a statement by the attorney for the accountant that he believes the schedule of distribution is correct and in accordance with law; and
4. a proposed decree of distribution.

6.12. Status Report by Personal Representative.

1. The personal representative of each resident decedent dying after July 1, 1984, or counsel for the estate shall file a report of the status of the administration of the estate with the Register for transmission to the Court no later than the due date for filing the inheritance tax return for the estate or, if no inheritance tax return is required, nine months after the date of death. If the administration of the estate has not been concluded, similar reports shall be filed annually thereafter until the administration is complete Each report shall indicate whether or not the administration of the estate has been concluded, the total value of assets that have been distributed to beneficiaries and the total amount paid to creditors or applied for funeral and expenses of administration and, if the administration has not yet been. concluded, the estimated value of the assets still under administration. If the administration of the estate has been concluded, the report shall also indicate whether a final account of the administration of the estate has been filed with the Court and, if not, whether an account was stated to the parties in interest and whether they have approved the same.
2. If any required report is not filed when due, the Register shall notify counsel for the estate, if any, and shall periodically submit to the Court, for transmission to the Court Administrator of Pennsylvania, a list of all counsel of record in estates where the report has nol been filed and more than sixty (60) days have elapsed since mailing of the notice of delinquency.
3. No fees shall be charged for filing the reports required by this rule.

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