Philadelphia Cnty. C.P. CP-Orphans' Division Rule 2.4B

(1) All Accounts. Counsel shall electronically file the following papers

contemporaneously with the account:

(a) account filing checklist;

(b) a Petition for Adjudication/Statement of Proposed Distribution;

(c) copies of all agreements with respect to settlements and compromises;

(d) copies of agreements, if any, with respect to the accountant's

compensation, if credit therefor is taken in the account or requested at the

audit;

(e) a waiver of an income accounting by those entitled to the income, if the

account does not contain a complete income accounting and such a

waiver is not attached to the account;

(f) ) the official receipt for any inheritance tax paid during the period of

the accounting; and

(g) ) a statement of the method and date of giving notice to all interested

parties of the filing of the account and the Petition for

Adjudication/Statement of Proposed Distribution and of the time of the

audit, or alternatively, an averment that such notice shall be given and a

certification thereof shall be submitted at the audit as hereinafter set forth.

In those instances where notice has been given, a copy of said notice, as

well as the names and addresses of the parties notified, shall be

appended to the Petition for Adjudication/Statement of Proposed

Distribution. In those instances where notice is yet to be given, a copy of

said notice, as well as the names and addresses of the parties notified,

shall be submitted to the Court at audit, together with a statement

executed by the accountant or the accountant's counsel certifying that

notice has been given.

(2) Accounts of Personal Representatives. In addition to the papers required by

Rule 2.4B(1), at the time of the filing of an account of a personal representative,

counsel shall electronically file:

(a) ) a copy of the original letters, together with proof of

advertisement thereof; and

(b) a copy of the inventory and of the will and codicils, certified by the

accountant or counsel to be true and correct.

(3) Accounts of Trustees. In addition to the papers required by Rule 2.4B(1), at

the time of the filing of an account of a trustee, counsel shall electronically file a

copy of the trust instrument, certified by the accountant or counsel to be true and

correct.

(4) Accounts of Trustees of Special Needs Trusts. In addition to the papers

required by Rule 2.4B(1), at the time of the filing of an account of a trustee of a

special needs trust, counsel shall electronically file:

(a) a copy of the trust instrument, certified by the accountant or

counsel to be true and correct;

(b) letter of No Objection from counsel for the Pennsylvania Department of

Human Services; and

(c) statement of method and date of notice to Pennsylvania Department of

Human Services Special Needs Trust Depository and Social Security

Administration.

(5) ) Accounts of Guardians of the Estates of Minors. In addition to the papers

required by Rule 2.4B(1), at the time of the filing of an account of a guardian of

the estate of a minor, counsel shall electronically file:

(a) a copy of the will, deed or decree by which the guardian was

appointed;

(b) a statement that notice of the audit has been given to all known,

unpaid claimants;

(c) a statement of the former minor or, if the former minor has been

adjudicated an incapacitated person, of the guardian of the estate of the

former minor, setting forth the date the former minor attained majority; and

that the former minor or the guardian of the estate of the former minor:

(i) ) has examined the account;

(ii) approves the account and requests that it be confirmed; and

(iii) at the guardian of the estate of the minor shall be discharged

upon distribution to the former minor or to the guardian of the

estate of the former minor of the balance shown in the account,

subject to such additional credits as may be authorized by law and

set forth in the adjudication.

(6) ) Accounts of Guardians of the Estates of Incapacitated Persons. In addition

to the papers required by Rule 2.4B(1), at the time of the filing of an account of a

guardian of the estate of an incapacitated person, counsel shall electronically file:

(a) a statement of the manner and date of appointment of the guardian

and a copy of the decree by which the guardian was appointed; and

(b) a statement of whether a personal representative has been appointed

if the incapacitated person is deceased; and if so, the date and place of

grant of letters and a valid certificate of appointment.

(7) Accounts of Agents under Power of Attorney. In addition to the papers

required by Rule 2.4B(1), at the time of filing an account of an agent under power

of attorney, counsel shall electronically file a copy of the power of attorney,

certified by the accountant or counsel to be true and correct.

(8) Distribution to Foreign Fiduciary. In addition to the papers required by Rule

2.4B(1), at the time of filing an account, when a share of the estate is

distributable to a foreign fiduciary, counsel shall electronically file:

(a) a certificate of appointment issued within three months of the date of

the filing or a copy of the instrument evidencing the authority of the

fiduciary to receive the fund, certified by the proper authorities at the place

of issuance to be in effect at the time of the filing;

(b) an affidavit by the foreign fiduciary setting forth whether or not an

ancillary administrator has been appointed in Pennsylvania, together with

averments that:

(i) ) the foreign fiduciary is authorized, under the laws of the

jurisdiction in which the foreign fiduciary qualified, to receive the

fund to be distributed;

(ii) the filing of security has been waived, or the amount of the bond

which has been filed and the name of the surety; and

(iii) are no creditors within the Commonwealth of Pennsylvania of

the estate for which the foreign fiduciary has been appointed and

no rights of any resident of Pennsylvania will be adversely affected

by the requested distribution.

Probate Section Comment: The requirements of paragraph (8) are based on 20

Pa.C.S. § 4101 et seq. Particular attention is directed to Section 4111 and its correlation

with paragraph (8)(b)(iii) of the Rule. Under Section 4111, the Court has broad

discretionary power to refuse distribution of a share of an estate to the domiciliary

personal representative of a deceased nonresident creditor or other distributee and to

require an ancillary administration in Pennsylvania.