[26 Pa.B. 464]
[Continued from previous Web Page] Rule 6.3A. Notice. Return. Failure to Give. Penalty.
(a) (1) An accountant shall serve written notice of the filing of an account upon each claimant and party in interest by first-class mail, at least twenty (20) days prior to Audit, in substantially the following form:
COURT OF COMMON PLEAS OF
SCHUYLKILL COUNTY
ORPHANS' COURT DIVISION IN THE MATTER OF ______ ESTATE
FIRST ACCOUNT OF ______ (EXECUTOR)
UNDER THE WILL OF _________________NUMBER _________________
NOTICE TO PARTIES IN INTEREST
Notice is hereby given that the ( _____ ) of the above-captioned Estate has filed ( _____ ) Account and Statement of Proposed Distribution with the Clerk of the Orphans' Court of Schuylkill County, Pennsylvania, and the Audit thereon shall be before the Court on the ____ day of ______ , 19 __ , at ____ .M., in Courtroom No. 2, Schuylkill County Courthouse, Pottsville, Pennsylvania.
If you have any objection to any transaction or matter involving the Estate, you must file with the Clerk of the Orphans' Court objections thereto in writing prior to Audit, or appear in person or by legal counsel and present your objections to the Court at Audit.
If you fail to present objections, the Court may assume you have no objection to the Account and Statement of Proposed Distribution. You are not required to appear if you have no objections.
A copy of the Account and Statement of Proposed Distribution is attached hereto; and if not attached, it is available for your examination at the Register of Wills office, Schuylkill County Courthouse.
(2) For the purposes of this Rule, a ''Party in Interest'' is defined as follows:
(i) when decedent dies intestate, as all intestate heirs;
(ii) when decedent dies testate, as all residuary legatees.
(3)(i) a statement that the Account and Statement of Proposed Distribution are available for examination at the Register of Wills office shall be attached to any notice to a Claimant.
(ii) a copy of the Account and Statement of Proposed Distribution shall be attached to any notice to a party in interest.
(4) Every notice to a claimant shall contain the date; time and place of the Audit of the account; whether the claim, interest, or obligation of the person notified is admitted or denied; if admitted, whether it will be paid in full or in part; and, if denied, that an objection to such denied claim must be filed with the Clerk prior to Audit or by appearance in person or by counsel at the Audit to present such objection.
(b) On or before the date for the call of the account for audit, the accountant, or his counsel, shall file with the Court a return of notice as prescribed in Rule 5.4 hereof.
(c) Failure by the accountant or his counsel to give all required notices and to file returns thereof in accordance with this rule shall result in the Court continuing the audit of the account until all of the provisions of all of the aforementioned rules have been satisfied.
Rule 6.4A. Accounts. Time for Filing. Audit Days.
(a) Accounts to appear on a particular Audit List must be filed not later than 4 p.m. of the third Wednesday immediately preceding the Wednesday on which it is desired the account shall be called for Audit.
(b) All accounts on the advertised Audit List will be called for Audit on the day set for calling the List; but, in cases requiring the taking of considerable testimony or the hearing or argument on legal questions or in which objections have been filed, a special day for conference or hearing may be fixed.
Rule 6.6A. Advertisements of Accounts. Form of Advertisements.
(a)(1) Advertisement of Account. The Clerk shall give notice of all accounts filed and of the time and place of the call of the Audit List. The notice shall be published once a week during two (2) consecutive weeks immediately before the day on which the Accounts, with accompanying Statement of Proposed Distribution, shall be presented for Audit and confirmation in the legal publication designated by these rules and in one daily newspaper of general circulation published within Schuylkill County, and the Clerk shall also post copies of the Audit List in his office.
(2) Form of Advertisement. The form of advertisement of Accounts and Statements of Proposed Distribution that have been filed for Audit and adjudication by the Court shall be as follows:
Notice of Audit of Fiduciaries Accounts.
To all claimants, beneficiaries, heirs, next-of-kin, and all other parties in interest:
NOTICE is hereby given that the following named fiduciaries of the respective estates designated below have filed their Accounts and Statements of Proposed Distribution in the office of the Register of Wills in and for the County of Schuylkill, Pennsylvania, and the same will be presented to the Orphans' Court Division, Courtroom No. 2, Schuylkill County Courthouse, Pottsville, Pennsylvania, on Wednesday, the _____ day of _____ , 19 __ , at _____ .M., for audit and confirmation at which time and place all persons interested shall attend, if they desire, and present their claims or forever thereafter be barred from coming in upon said respective estates so accounted for; namely:
Estate Fiduciary Attorney X X X __________
Clerk of the Orphans' CourtRule 6.9A. Accounts. Statements of Proposed Distribution.
(a)(1) A Statement of Proposed Distribution, signed by each accountant and verified by at least one of them, shall be filed with each Account at the same time the Account is filed, except in Accounts of Guardians of the Estates of Minors and Settlement of Small Estates (See Sch.Co.O.C. Rule 6.9C).
(2) Except by special leave of Court, printed forms of the Statement of Proposed Distribution provided by the Clerk shall be used.
Rule 6.9B. Accounts. Order of Procedure on Audit Day.
The order of procedure at the Audit of Accounts shall be as follows:
(a) appearances;
(b) report of additional receipts and/or disbursements;
(c) objections;
(d) claims; and
(e) other matters.
Rule 6.9C. Accounts. Papers to be Submitted.
(a) All Accounts. Counsel for all fiduciaries shall submit:
(1) Orphans' Court Account Checklist executed by counsel of record;
(2) Copies of all agreements with respect to settlements and compromises;
(3) Accurate description of all real property to be awarded in kind described by metes and bounds in the manner appearing in the last deed of record, together with recital of title into the decedent.
(b) Accounts of Personal Representatives. Counsel for personal representatives shall also attach:
(1) the original proofs of advertisement of grant of letters;
(2) a copy of letters, inventory, and inheritance tax appraisement;
(3) a copy of the Will and codicils;
(4) the official receipt for any inheritance tax paid;
(5) the official receipt for any federal estate tax paid; and
(6) a Statement of Proposed Distribution.
(c) Accounts of Trustees. Counsel for Trustees shall also submit:
(1) a copy of the letters, and of the will and codicils, if any, creating the testamentary trust, or a copy of the trust instrument and any amendments thereto, creating the inter vivos trust;
(2) a waiver of an income accounting executed by all of the income beneficiaries, if the account does not contain a complete income accounting;
(3) the official receipt for any inheritance tax paid during the period of the accounting;
(4) the official receipt for any federal estate tax paid during the period of the accounting; and
(5) a Statement of Proposed Distribution.
(d) Accounts of Guardians of the Estates of Minors. Counsel for a Guardian of the estate of a minor shall also submit:
(1) a copy of the appointment of the guardian or of the Will or other instrument by which the guardian was appointed;
(2) where the former minor has attained the age of eighteen (18) years, his written stipulation setting forth that he attained the age of eighteen (18) years on a certain designated date; that he has examined the account and has found it correct; and that he has received the balance or balances shown in the account and requests that the guardian be discharged;
(3) where the former minor has attained the age of eighteen (18) years but has not executed the stipulation referred to in paragraph (d)(2) of this Rule, then in place thereof a Statement of Proposed Distribution shall be filed;
(4) where the minor is deceased, or has been adjudged an incompetent/incapacitated person under the P.E.F. Code, or is an absentee or presumed decedent, or the guardian has resigned or has been removed, a Statement of Proposed Distribution shall be filed.
(e) Accounts of Guardians of Estates of Incompetents/Incapacitated Persons. Counsel for a Guardian of the Estate of an Incompetent/Incapacitated Person shall also submit:
(1) a copy of the appointment of the guardian;
(2) a copy of the original inventory filed; and
(3) a Statement of Proposed Distribution.
Rule 6.10A. Objections. Form and Content.
(a) Objections to an account, inventory, and statement of proposed distribution shall be in writing; shall be numbered consecutively; shall be signed by the objector or his attorney; and where they contain allegations of fact, shall be properly verified in the same manner as a petition.
(b) Each objection shall be specific as to description and amount, shall raise but one issue of law or fact, and shall set forth briefly the reason or reasons in support thereof.
Rule 6.10B. Objections. Time for Filing.
(a) Written objections to an account, inventory, and statement of proposed distribution may be filed as of course with the Clerk at any time prior to, or at, the call of the account for audit.
(b) Objections may be made orally when an account is first called for audit, in which event they shall be reduced to writing and filed in conformance with these Rules within five (5) days thereafter.
(c) No objections shall be made or filed except as provided in (a) and (b) hereof unless leave of Court is first obtained.
Rule 6.10C. Objections. Service. Return.
A copy of objections to an account, inventory, or statement of proposed distribution shall be served upon the accountant and all other parties in interest or their attorney of record, immediately after the objections have been filed with the Clerk. Proof of such service shall be filed forthwith with the Clerk. Any unreasonable delay in serving objections shall constitute grounds for dismissal of the same by the Court.
Rule 6.10D. Objections. Continued Audit.
When objections to an account, inventory, or statement of proposed distribution have been filed prior to or at audit or presented orally, as herein provided, the audit of the account shall be continued to a day fixed by the Court for disposition of the objections and auditing of the account.
Rule 6.10E. Objections. Failure to Make, Effect.
Any question which can be and is not raised by objections conforming to these rules shall not thereafter be the subject of an exception to an order confirming an account or decreeing distribution.
Rule 6.11A. Adjudication and Decree of Distribution. Service. Method. Proof.
(a)(1) In General. Decrees of distribution shall be entered and filed with the adjudication of an account except where the facts warrant the filing of the decree separately and on a later date. Unless written exceptions are filed within ten (10) days from the date of mailing set forth in the Clerk's Affidavit of Service, the decree of distribution shall become FINAL.
(b) The Clerk shall immediately serve, or cause to be served, by first class United States mail, a true copy of the adjudication and order upon--
(1) Each attorney of record;
(2) Each claimant, whether claiming as a creditor or as an heir, or legatee, who appeared at the audit in personam and without counsel and whose claim has been denied in full or in part; and
(3) Such other parties as the Court may direct.
(c) Immediately upon effecting service of the Court's adjudication and order as provided in (b) hereof, the Clerk shall file of record proof of such service and shall provide a copy of the same to Accountant and his counsel.
Rule 6.11B. Decree of Distribution P.E.F. § 3534.
Real property. Distribution under Section 3534 of the P.E.F. Code, where at the time of distribution of the estate the personal representative or a distributee requests the Court to divide, partition, and allot the real estate or to direct a sale thereof, an interlocutory decree shall be entered fixing a day certain, not less than twenty (20) days from the date of the interlocutory decree, for hearing; the interlocutory decree to be entered shall be in the form of a notice to all parties in interest that on the day so fixed for hearing the Court will hear the contentions of the parties in interest with respect to:
(a) whether the real estate can be divided among less than all of the parties in interest without prejudice to or spoiling the whole and if so, how; and
(b) whether the Court should direct the personal representative to sell at a sale confined to the distributees or at a private or public sale not so confined.
A copy of the interlocutory decree, duly certified, shall be served by certified or registered mail, by the personal representative, upon all parties in interest, not less than ten (10) days before the return day fixed in the decree; proof of service of notice, in the form of return receipts, to be filed upon the return day.
Rule 6.11C. Settlement of Small Estates. Contents of Petition.
(a) Contents of Petition. A petition for the settlement of small estates under section 3102 of the P.E.F. Code shall set forth:
(1) the name, date of death, and residence of the decedent;
(2) the name and address of the petitioner and his relationship to the decedent;
(3) if the petitioner is the surviving spouse, the date and place of marriage to the decedent;
(4) whether the decedent died testate or intestate;
(5) the names, relationship, and interest of all persons entitled to share in the decedent's estate under the Will or intestate laws, stating who are minors, incompetents/incapacitated persons, or decedents, with the names of their fiduciaries, if any, and whether any of them received or retained any property of the decedent by payment of wages, salary or any accrued pension under Section 3101 of the P.E.F. Code or otherwise;
(6) where a claim for family exemption is included, a statement that claimant formed a part of the decedent's household at the date of his death and, if the claimant is the surviving spouse, that he has not forfeited his right to the family exemption;
(7) an itemized statement of the gross personal estate to be distributed and the fair value of each item other than cash, such value to be that given in the inventory filed, and if none was filed, then the fair value, if not readily ascertainable, shall be fixed by two appraisers whose affidavits of value shall be attached to the petition;
(8) the disbursements made prior to the filing of the petition; the date and name of the person to whom paid; and the nature and amount of each payment;
(9) the names of all unpaid claimants of whom the petitioner has notice, the nature and amount of each claim, and whether such claims are admitted;
(10) that a schedule of assets and deductions for inheritance tax purposes has been filed with the Register of Wills; the amount of any inheritance tax assessed, and the date of payment thereof;
(11) a statement that ten (10) days written notice of intention to present the petition has been given to every unpaid beneficiary, heir, or claimant who has not joined in the petition, or to the Attorney General, if the decedent's heirs are unknown; and
(12) a statement of distribution of the property, setting forth the persons entitled and their distributive shares and requesting the discharge of the personal representative if letters have been granted.
(b) Exhibits. The following exhibits shall be attached to the petition:
(1) a copy of the decedent's Will;
(2) the consents of unpaid beneficiaries, heirs, and claimants;
(3) a copy of the inventory, if one was filed;
(4) a copy of the notice given; and
(5) the inheritance tax voucher, or in lieu thereof a statement from the inheritance tax department that no tax is due.
RULE 7: EXCEPTIONS Rule 7.1A. Exceptions. Form and Contents.
(a) No exceptions shall be filed to orders or decrees entered in proceedings unless the right to except thereto is expressly conferred by Act of Assembly, by general rule, or by special order; and all decrees other than those to which exceptions are so allowed to be taken are FINAL.
(b)(1) Exceptions to findings of fact and conclusions of law contained in adjudications, orders and decrees shall be in writing, shall be numbered consecutively, and shall be signed by the exceptant or his attorney.
(2) Each exception shall be specific, shall raise but one question and shall set forth briefly the reason or reasons in support thereof.
(3) Questions which were the proper subject of objections to accounts, inventory, or statements of proposed distribution and were not raised when the account was called for audit, or questions which might properly have been raised by an answer to or during a hearing on a petition, shall not be subject of exceptions, and if so made shall be subject to dismissal.
(4) Exceptions shall not contain averments of fact.
Rule 7.1B. Exceptions. Time for Filing. Brief.
Except as otherwise provided, exceptions, with a brief in support thereof, shall be filed as of course with the Clerk within ten (10) days from service of a copy of the adjudication, order, or decree complained of, and a true and correct copy of the exceptions and brief served upon all parties in interest, or their counsel of record, who shall have ten (10) days to respond. Proof of service as aforesaid shall be filed with the Clerk prior to any disposition of the exceptions.
Rule 7.1C. Exceptions. Partial Distribution.
When the matters which are the subject of an adjudication, schedule of distribution, or the report of an auditor or master, are so separate and distinct that an exception to any one or more, whether sustained or dismissed, cannot affect the remainder, and the accountant will not be prejudiced by the distribution of such remainder, confirmation of the adjudication, schedule of distribution, or report, shall not be suspended, except as to those matters to which exceptions have been filed; distribution may proceed as to the remainder, and any party from whom such distribution has been withheld may petition the Court to order distribution.
RULE 8: AUDITORS AND MASTERS Rule 8.1A. Appointment.
(a) The Court, on its own motion, or upon petition of the accountant, or of any other party in interest, may appoint an Auditor or Master to assist the Court in the audit of an account or the disposition of an issue of fact in a matter.
(b) The Court may, at or after a conference on the issues or in lieu thereof, direct that each counsel of record and any party in interest not represented by counsel shall file with the Clerk a praecipe listing Witnesses and the anticipated length of the Master's or Auditor's hearing.
(c) Each party in interest shall deposit into the Clerk of the Orphans' Court a payment on account of fees and costs in an amount to be fixed by the Court.
Rule 8.1B. Notice of Hearing. Hearings.
(a) The Clerk shall give written notice of an Auditor's or Master's appointment and give ten (10) days prior written notice of the time and place of the first hearing to all counsel of record and all interested parties not represented by counsel known to the Clerk.
(b) Notice of succeeding hearings, if any, given by the Auditor or Master at a hearing of which proper notice has been given shall constitute sufficient notice of such succeeding hearings.
(c) The hearing shall be held at a time and place indicated and not later than forty-five (45) days after the Auditor's or Master's appointment and shall be extended only upon application to the Court for good cause shown.
Rule 8.2A. Filing of Report. Place. Time.
(a) The report of an Auditor or Master who has been appointed to assist the Court in the audit of an account or the disposition of an issue of fact in a matter shall be filed with the Clerk.
(b) The report of the Auditor or Master shall be filed within ninety (90) days after his appointment and shall be extended only upon application to the Court for good cause shown.
Rule 8.5A. Transcript of Testimony.
(a) Testimony given at an Auditor's or Master's hearing shall be stenographically recorded.
(b) The transcript of testimony taken before an Auditor or Master shall be filed with his report.
(c) The Auditor or Master shall, in the first instance, pass on questions of evidence. If he is of the opinion that the testimony is clearly frivolous and irrelevant, or that the witness is clearly incompetent, he need not take the testimony, but the Record shall show the offer and the purpose of it, the objection and the ground of it, as well as the decision of the Auditor or Master, so that if objection be taken to the Report of the Auditor or Master on this ground his decision may be properly reviewed by the Court. However, if the Auditor or Master is in doubt, the testimony shall be taken subject to exception and the question may be raised upon exception to his Report.
(d) Fees may be taxed as costs and the Auditor or Master shall have authority to recommend to the Court that the stenographer's fees follow the award as costs in appropriate cases.
Rule 8.6A. Notice of Intention to File. Proof of Notice.
(a) An Auditor or Master shall give ten (10) days notice in writing to all parties in interest or their counsel of record of his intention to file his report with the Clerk on a day certain and shall file proof of the giving of notice with the Clerk. A copy of said report together with the proposed Decree of Confirmation Nisi shall accompany the notice to each party in interest or their counsel of record. A copy thereof together with the transcript of testimony shall be made available in the office of the Clerk for inspection during the notice period.
(b) The Auditor or Master shall file his original Report and proposed Decree with the Clerk upon expiration of the ten (10) day notice period.
Rule 8.7A. Report of Auditor or Master. Disposition. Procedure.
(a) The report of an Auditor or Master shall be transmitted to the Court for Confirmation Nisi upon filing with the Clerk and shall become FINAL unless written exceptions thereto are filed within ten (10) days after the date of filing the report.
(b) Exceptions. Any party in interest shall have the right to file exceptions to the report of an Auditor or Master within ten (10) days after the filing and confirmation Nisi thereof. Exceptions shall conform to the pertinent provisions of Chapter 7 of these rules.
(c) Re-Examination by Auditor or Master. In the event that exceptions are filed, the Auditor or Master shall have a period of twenty (20) days to re-examine the subject of the exceptions and shall file a supplemental report disposing of the exceptions seriatim, setting forth his reason or reasons for sustaining or dismissing each exception.
(d) Written notice of the filing of the supplemental report shall be given by the Auditor or Master to all parties in interest or their counsel and proof of such notice shall be filed with the Clerk.
(e) The supplemental report shall become absolute upon filing with the Clerk, unless written exceptions thereto are filed within ten (10) days after the date of filing the supplemental report. Such exceptions shall be disposed of as are exceptions to an adjudication of the Court.
Rule 8.8A. Compensation and Security.
(a) Any Auditor or Master appointed by the Court under these rules shall be compensated by reasonable fees as fixed by the Court and paid from such sources as the Auditor or Master shall recommend and the Court shall direct.
(b) Fees may be taxed as costs and the Auditor or Master shall have authority to recommend to the Court that the Auditor's or Master's fees follow the award as costs in appropriate cases.
(c) A motion to the Court to require security for payment of fees and expenses may be filed with the Clerk at any time by the Auditor or Master, Accountant, or any party in interest.
RULE 9: OFFICIAL EXAMINERS Rule 9.1A. Official Examiners.
Whenever an examination of assets is ordered in connection with an accounting, the special order of appointment will be included in the adjudication of the account, and the examiner shall make his examination after the schedule of distribution has been filed and approved so that the assets distributable to fiduciaries, which are the assets to be examined, will have been determined.
Rule 9.1B. Official Examiners. Compensation.
Each estate shall be liable for the compensation of the examiner and the amount of such compensation shall be fixed by special Order of the Court.
RULE 10: REGISTER OF WILLS Rule 10.1A. Form of Appeal from Register of Wills' Decision.
When an appeal is taken from a judicial act or proceeding before the Register of Wills, the appellant shall do so by petition which sets forth:
(1) the nature of the proceedings before the Register of Wills;
(2) the reasons for the appeal;
(3) the names and addresses of all parties in interest, including those who have not been made parties to the record; and
(4) a request that a Citation be issued directed to all parties in interest including those not represented on the record to show cause why the appeal should not be sustained and the judicial act or proceeding complained of be set aside and reversed.
Upon the issuance of the Citation, the Register of Wills shall certify the record.
Rule 10.2A. Inheritance Tax Appeals.
Practice and procedure in inheritance tax appeals shall be in accordance with the Inheritance and Estate Tax Act, 71 P. S. § 9101 et seq.
RULE 12: SPECIAL PETITIONS Rule 12.1A. Family Exemption. Appraisal.
(a) Where the exemption is claimed from personal property included in the inventory filed, the value of each item so claimed shall be that given in the inventory filed.
(b) Where the exemption is claimed from personal property forming part of a Small Estate and no inventory has been filed, the value of each item claimed shall be the fair value thereof.
(c) Unless otherwise directed by the Court, no appraisal shall be required if the exemption is claimed;
(1) in money;
(2) from personal property and the gross value of the estate does not exceed the amount of the exemption;
(3) in real or personal property at valuations agreed upon by all parties in interest.
Rule 12.1B. Family Exemption. Allowance.
(a) Prior to Audit.
(1) Personal Property. If the petitioner requests the exemption prior to Audit, the petitioner shall file a petition with the Clerk and thereupon shall give ten (10) days written notice of intention to request the exemption on a stated Citation Returnable date to the personal representative, if any, and to all persons adversely affected thereby who do not join in the prayer of the petition. In the absence of any objection, on presentation of a verified return of notice on the stated citation returnable date, an appropriate decree may be entered. Where all parties adversely affected have joined in the prayer of the petition and ten days prior notice of the filing of the petition has been given to the personal representative, if any, the petitioner may present the petition to the Court on a citation returnable date, whereupon, in the absence of objections and on presentation of a verified return of notice upon the personal representative, an appropriate decree may be entered.
(2) Real Property. If the Petitioner requests the exemption prior to the Audit, the appraisers shall, within thirty (30) days after their appointment, file with the Clerk an appraisal of the property claimed, and written notice of such filing shall be given to the personal representative and to the next of kin, or, if there be neither personal representative nor next of kin, to the Attorney General. The notice shall contain a copy of the petition and the appraisal, and a statement that confirmation of the appraisal and the setting apart of the real estate to the petitioner will be requested and may be allowed by the Court at a stated Citation Returnable date, of which not less than ten (10) days notice is given therein, unless objections are filed. If the address or whereabouts of any of the next of kin is unknown, notice shall be given in such manner as the Court may direct.
(b) At Audit. The petition for Family Exemption may be filed with the Clerk at any time prior to the Audit in order that the demand may be a matter of record or the request may be presented at the audit. The auditing Judge may require that the property claimed be appraised or that notice be given in such manner as he shall direct.
Rule 12.1C. Family Exemption. Risk Distribution Prior to Audit.
When the personal representative at his own risk delivers assets of the estate in satisfaction of the exemption he shall set forth the same as a disbursement in his account under the subheading ''Family Exemption''. Such delivery may be the subject of objection by any claimant or party in interest.
Rule 12.2A. Allowance to Surviving Spouse of Intestate. Appraisal.
If an appraisal of property is needed, the manner of appraising the property, of filing and confirming the appraisal, and of advertising or giving notice thereof shall be by special order in each case.
Rule 12.3A. Election of Surviving Spouse. Filing of Petition for Extension of Time.
(a)(1) A petition for the extension of time in which the surviving spouse may file an Election to Take Against the Will shall include the requirements for a petition under Pa.O.C. Rule 12.3(a) and the facts relied upon to justify an extension of time in which to file the election.
(2) The petitioner shall file the petition with the Clerk and thereafter give ten (10) days written notice of intention to request the extension at a stated citation returnable day to all persons adversely affected thereby who do not join the prayer of the petition.
(3) In the absence of objection, on the presentation of an appropriate motion and verified return of notice at the citation returnable day designated in the petition, an appropriate decree may be entered.
Rule 12.5A. Appointment of Guardian for Minor. Consents Required.
(a) Consent of Parents or Person in Loco Parentis. Written consent of the parents or surviving parent of the minor to the appointment of a guardian for his estate or person is required. If both parents are deceased, such consent is required of the adult person with whom the minor resides or of the superintendent or other official in charge of the institution having custody of the minor. If such consent is not obtained, the petitioner shall set forth the reason and give such notice of the petition as the Court may direct.
(b)(i) Consent of Guardian. Individual. When the proposed guardian is an individual, his written consent to act as such shall contain the following:
(1) his business, and domicile;
(2) a statement that he is a citizen of the United States, able to speak, read, and write the English language; and
(3) a statement that he is not the fiduciary or an officer or employee of the corporate fiduciary of an estate in which the minor has an interest nor the surety or an officer or an employee of the corporate surety of such a fiduciary; and
(4) a statement that he has no interest adverse to the minor.
(b)(ii) Consent of Guardian. Corporate. When the proposed guardian is a corporation authorized to act as fiduciary, its written consent to act as such shall contain a statement that it is not the fiduciary of an estate in which the minor has an interest nor the surety of such a fiduciary and that it has no interest adverse to the minor.
(c) Consent of Minor. If the minor is fourteen and over, he shall make his selection of a Guardian by Consent and Joinder conforming to Rule 3.4B.
Note: the foregoing rules relating to the appointment of a guardian of a minor's estate are subject to the powers given to persons to appoint a guardian by Will, by inter vivos trust agreement, etc. (See section 2519 of the P.E.F. Code.)
Rule 12.5B. Guardians. Minors. Bond. Restricted Account.
(a) Individuals as Guardians. Except in special circumstances, the Court will not appoint an individual as a guardian of the estate of a minor without setting bond, as the Court in its discretion deems appropriate. (Exceptions may include situations where a corporate guardian cannot be secured or the only asset of the minor is a regular benefit payment such as pension, Social Security, Veterans' Administration, Public Assistance, Railroad Retirement payments.)
(b)(1) In lieu of the entry of security, an individual guardian may be authorized to
(i) deposit the funds comprising the minor's estate in an insured interest-bearing account; or
(ii) invest in a building and loan association or Federal savings and loan association
subject to the express restriction, to be noted on the records of the institution, NOT TO BE WITHDRAWN UNTIL SAID MINOR REACHES THE AGE OF EIGHTEEN (18), OR UPON FURTHER ORDER OF THIS COURT, and with a further requirement that counsel shall file of record proof of the deposit of funds into the restricted account with the Clerk within thirty (30) days of the order.(2) Whenever an individual guardian has been appointed, the Court will, except in special circumstances, require a bond with corporate surety authorized to do business in Pennsylvania and approved by the Court to act as surety on bonds. All such bonds shall be approved by the Court before filing.
(c) Minor reaching majority. No prior withdrawals. The decree of the Court may contain a further provision that if no withdrawals are made from the account prior to the minor reaching his majority, the institution may pay over the funds when the minor attains age eighteen (18) years, upon the joint requests of the guardian and the former minor without further Order of the Court.
(d) Minor reaching majority. Prior withdrawals. If, upon subsequent Order of Court, withdrawals have been made from the account, the guardian shall file a petition for his discharge upon the minor's attaining age eighteen (18). There shall be attached to the petition:
(1) a statement in the nature of an account which shall conform to the requirements of Sch.Co.O.C. Rule 6.9C(1) and (4); and
(2) an affidavit by the guardian setting forth that he has received no additional assets belonging to the minor, and that all claims of which he has notice have been paid.
(e) Additional Assets. When the guardian has received assets in addition to the deposit or investment made in accordance with this rule, he shall account as if the restricted account did not form part of his estate.
Rule 12.5D. Minor's Estate Not Exceeding Statutory Limitation.
(a) Disposition. If the value of the real and personal estate of a minor does not exceed the statutory limitation as defined in Section 5101 of the P.E.F. Code, the Court may:
(1) authorize payment or delivery to the minor, or the parent or other person maintaining the minor;
(2) direct the deposit of the money in a restricted account, in the name of the natural guardian of the minor, or of the minor himself; or
(3) make such provision for the retention or deposit of securities or other assets, as the Court shall deem in the best interests of the minor.
(b) Mortgage or Sale of Real Property. If the entire estate of a minor does not exceed the statutory limitation as defined in Section 3531 of the P.E.F. Code, the Court, upon petition, may authorize the parent or other person maintaining the minor to convey or mortgage any real property forming a part or all of such estate without the appointment of a guardian or the entry of security. The petition shall be in compliance with Sch.Co.O.C. Rule 12.9A(5) and 12.11A governing the sale or mortgage of real property by a guardian. The Order of Court may be conditioned upon the deposit of the proceeds of the sale or mortgage in a restricted account.
Rule 12.5E. Minor's Estate. Allowances. Approval of Court.
(a)(1) In General. Responsibility of Guardian. Expenditures from income for the benefit of the minor, or for counsel fees in a nominal amount for routine services, whether payable from principal or income, should ordinarily be made by the guardian upon his own responsibility without application to the Court for approval.
(2) Mandatory Approval by the Court. Except as provided in subparagraph (a)(1) of this rule, no payments shall be made by the guardian of the estate, unless approval by the Court is first obtained, when payment is to be made from principal, or, when special services have been performed by counsel and the guardian is in doubt as to the reasonableness of the fee.
(b) Contents of Petition. Allowances for Maintenance, Support, or Education. A petition for an allowance from a minor's estate, for the maintenance, support, or education of the minor, his spouse or children, shall be presented by the guardian of the estate and shall set forth:
(1) the manner of the guardian's appointment and the date thereof; and, where appropriate, the terms of the instrument creating the estate;
(2) the age and residence of the minor; whether his parents are living; the name of the person with whom he resides; and, if married, the name and age of his spouse and children;
(3) the value of the minor's estate, real and personal, and the net annual income;
(4) the circumstances of the minor, whether employed or attending school; if the minor's parents are living, the reason why the parents cannot support and educate the minor without resorting to the minor's estate;
(5) the date and amount of any previous allowances by the Court;
(6) a recommendation to the Court of the amount of the allowance the petitioner believes should be decreed; and
(7) if the petition is presented by someone other than the guardian of the estate, that demand was made upon the guardian to act, and the reason, if any, given by him for his failure to do so.
(c) Contents of Petition. Joinder. Attached to the petition shall be the joinder of the minor, if over fourteen years of age, and of the parents or surviving parent; or, if both parents are deceased, the joinder of the adult person with whom the minor resides, or the superintendent or other official in charge of the institution having custody of the minor.
(d) Allowance for More than One Minor. A single petition may be used for an order of allowance for care, maintenance and education of more than one minor or for funeral expenses of a deceased child, spouse, or indigent parent where the minors are members of the same family, have the same guardian, and substantially the same reasons in support of the petition apply to all of the minors.
(e) Whenever a sequestered deposit has been created for the benefit of a minor, whether or not a guardian has been named, allowances therefrom may be upon petition of anyone interested in the welfare of the minor. Such a petition shall conform as nearly as may be to the requirements of these rules and shall, in addition, set forth the interest of the petitioner in the matter.
Rule 12.5F. Minor's Estate. Funeral Expenses.
A petition for allowance for reasonable funeral expenses of a minor's spouse, child, or indigent parent shall set forth the facts, so far as appropriate, required to be set forth in a petition for allowance for maintenance, support, and education and such other facts as may aid the Court in determining the necessity for an affirmative decree.
Rule 12.6A. Appointment of Trustee. Exhibit.
A copy of the trust instrument shall be attached to the petition.
Rule 12.7A. Discharge of Fiduciary.
A petition with account annexed for the discharge of a personal representative under Pa.O.C. Rule 12.7(b) shall also conform as far as practicable to the requirements of a petition under Sch.Co.O.C. Rule 6.11C for the settlement of a small estate under the provisions of Section 3102 of the P.E.F. Code.
Rule 12.7B. Discharge of Guardian Prior to Ward Attaining Age 18.
Where a guardian asks to be discharged prior to ward attaining age eighteen (18), he shall file an account in the office of the Clerk, accompanied by a petition setting forth the grounds for the application, and asking for the appointment of a suitable person to act as guardian of the ward, and also accompanied by a proposed order to place the account upon the Audit List; provided, however, where the net estate does not exceed the statutory limitation as defined in Section 5101 of the P.E.F. Code, the Court, in its discretion, may dispense with an order to place the account upon the Audit List and may award the balance for which the guardian may be found accountable to the minor or to the parent or other person maintaining the minor without requiring the appointment of another guardian or the entry of security.
Rule 12.9A. Public Sale of Real Property. Contents of Petition.
(a)(1) Personal Representative. A petition by a personal representative to sell real property at public sale, under the P.E.F. Code, shall set forth in separate paragraphs:
(i) name, residence, and date of death of the decedent; whether he died testate or intestate; and the date of grant of letters;
(ii) that the personal representative is not otherwise authorized to sell by the P.E.F. Code, or that the personal representative is not authorized or is denied the power to do so by the Will; or that it is desirable that the sale have the effect of a judicial sale, stating the reasons;
(iii) the total value of the personal estate and all of the real property, respectively, as shown in the inventory filed, including the value at which the real property to be sold was included therein;
(iv) a full description of the real property to be sold, improvements thereon, by whom it is occupied and its rental value;
(v) if the personal representative entered bond with the Clerk, the amount of such bond and the name of the surety;
(vi) the names of all parties in interest, as heirs, devisees, legatees, or lienholders, who will be affected by the granting of the petition and the interest of each; whether any of them are minors, incompetents/incapacitated persons, or deceased, and if so, the names and the record of the appointment of their fiduciaries;
(vii) the liens and charges, if any, of record against the property to be sold;
(viii) the terms of the proposed sale; and
(ix) any additional facts which may aid the Court to determine that the sale is desirable for the proper administration and distribution of the estate.
(2) Personal Representative. Payment of Debts. A petition by a personal representative to sell real property at public sale for the payment of debts under the P.E.F. Code, shall set forth in separate paragraphs:
(i) the information required to be set forth under subparagraph (a)(1) of this rule, so far as appropriate;
(ii) a statement that the personal estate and the rents of real property are insufficient for payments of debts;
(iii) a statement of all real property owned by decedent, wherever situated, which has come to the petitioner's knowledge; and
(iv) a just and true account of all debts of decedent which have come to petitioner's knowledge; and which, if any, of the debts not of record have had their liens preserved.
(b) Trustee. A petition by a trustee to sell real property at public sale under the P.E.F. Code shall set forth, in separate paragraphs:
(1) a statement, in substance, of the provisions of the instrument creating the trust, particularly the powers, if any, therein given to the trustee in respect of real property;
(2) a copy of the instrument creating the trust, in the form of an exhibit;
(3) the total value of the personal property and the real property, respectively, forming the corpus of the trust;
(4) the amount of the bond, if any, filed;
(5) the names of all parties interested as beneficiaries, including life tenants and remaindermen, who will be affected by the granting of the petition, whether any of them are minors, incompetents/incapacitated persons, or deceased, and if so, the names and the record of appointment of their fiduciaries;
(6) a full description of the real property proposed to be sold, the improvements thereon, by whom it is occupied, and the rental value thereof;
(7) the reason the sale of the real property involved is necessary or desirable for the proper administration of the trust estate;
(8) the liens and charges, if any, of record against the real property to be sold;
(9) that the trustee is not otherwise authorized to sell by the P.E.F. Code, or is denied the power by the trust instrument; or that it is advisable that the sale have the effect of a judicial sale, stating the reason; and
(10) the terms of the proposed sale.
(c) Guardian. Incompetent's/Incapacitated Person's Estate. A petition by a guardian of an incompetent's/incapacitated person's estate to sell real property at public sale under the P.E.F. Code shall set forth in separate paragraphs:
(1) the name, age, marital status and domicile of the incompetent/incapacitated person; the date of appointment of the guardian and by what Court; and the amount of bond filed;
(2) the total value of the personal estate and all of the real property, respectively, as shown in the inventory filed;
(3) a full description of the real property proposed to be sold, the improvements thereon, by whom occupied, and the rental value thereof;
(4) the names of the parties in interest as next of kin;
(5) why the sale of the real property involved is necessary or desirable for the administration of the incompetent's/incapacitated person's estate;
(6) the liens and charges, if any, of record against the property to be sold; and
(7) the terms of the proposed sale.
(d) Guardian. Minor's Estate. A petition by a guardian of a minor's estate to sell real property at public sale under the P.E.F. Code shall set forth in separate paragraphs:
(1) the name, age, and domicile of the minor; the date of appointment of the guardian and the amount of the bond filed;
(2) the total value of the personal estate and all of the real property, respectively, as shown in the inventory, if filed, otherwise the value of each as received by the guardian and how and from whom received;
(3) a full description of the real property proposed to be sold, the improvements thereon, by whom occupied, the rental value thereof and how title was acquired by the minor;
(4) the name and relationship of the person with whom the minor lives;
(5) where the proposed sale is of an undivided interest, whether the owners of the other undivided interests join in the proposed sale;
(6) why the sale of the real property involved is necessary or desirable for the administration or distribution of the minor's estate and whether the proposed sale is for the best interest of the minor's estate;
(7) the liens and charges, if any, of record against the real property to be sold; and
(8) the terms of the proposed sale.
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