Mercer Cnty. C.P. Rules of Orphan's Court Rule 2

Local Rule 2.5:1 Contents of Notice. Additional Requirements

The notice to interested parties shall set forth the date on which the account will

be confirmed, and that the account will be confirmed unless objections are filed

before the account is confirmed.

Local Rule 2.5:2 Advertisement of Accounts

All accounts required by law to be filed with the Clerk shall be advertised by the

Clerk in the manner prescribed by law and shall also state that unless

objections are filed before the date set for confirmation, the account will

be approved 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.

Local Rule 2.5:3 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 2.5:1 and 2.5:2.

Local Rule 2.9:1 Accounts

The accounts of fiduciaries shall be presented to Court for confirmation at the

date and time set for confirmation of accounts by the Court as set forth in the

Annual Court Calendar, unless otherwise directed by the Court.

Local Rule 2.9:2 Confirmation

a. Unless objections are filed in accordance with Orphans’ Court Rule 2.7,

the confirmation of accounts and statements of proposed distribution filed with

accounts shall be confirmed. The confirmation of the account and any

statement of proposed distribution filed with the account shall be placed upon

the record by the Clerk.

b. No account, or statement of proposed distribution filed with any account,

shall be considered finally approved except by written affirmation by the Clerk as

hereinbefore provided or by order of Court; and such final approval, 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 2.9:3 Form of Statement of Proposed Distribution

The statement of proposed distribution 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 2.9:4 Confirmation of Title to Real Property

a. In General – When the account and the statement of proposed

distribution filed therewith has been finally affirmed as hereinbefore provided,

such affirmation shall be in the nature of confirmation of title to real property in

the respective distributes.

b. Separate Awards – A schedule of distribution shall set forth separate

awards of real property in separate paragraphs.

c. 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.

d. Certification by Clerk – The Clerk may, at the request of any interested

party, certify excerpts from a decree of distribution for recording in any public

office for recording deeds.

Local Rule 2.9:5 Distribution Without Audit

After 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 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 all sui juris, or if not, the names

and addresses of their fiduciaries;

2. a statement by the attorney for the accountant that the schedule

of distribution is correct and in accordance with law; and

3. a proposed decree of distribution.