Tioga Cnty. C.P. Civil Rules of Court TC 6.1

6.1 (e) There shall be attached to the account, the affidavit of notice which

shall contain the names and addresses of all parties to whom the accountant gives notice.

6.1(f) (i) Accountant’s legal copies of ledgers and print-outs may be used to

state an account. If these contain abbreviations, code numbers and symbols shall be

explained.

6.3 Notice of the filing of an account and, unless an audit has been

requested, of the filing of a statement or proposed distribution shall be given twenty-five

(25) days prior to the date of confirmation to every unpaid claimant who has given

written notice of this 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. This shall include a notice to any person who has an arguable interest in the

estate. The form of notice shall substantially comply with the sample notice set forth in

Appendix I including such cautionary clauses as are applicable. (See Appendix I).

The statement of Proposed Distribution shall be in compliance with the form set

for in Appendix II.

6.4 All accounts shall be filed at least twenty five (25) days prior to the

date of confirmation.

6.9 (a) When a schedule of proposed distribution has not been filed with

the account, the accountant shall request the appointment of an auditor. The form of

notice to be given by the accountant to all interested parties shall be substantially as

follows:

(CAPTION)

You are hereby notified that the Accountant filed an account and requested the

appointment of an auditor to determine the distribution to be made of the funds in the

hands of the accountants, and to decide any questions of law or fact. You will be notified

of the date, time and place of any hearings.

____________________________________

(Accountant or his counsel)

____________________________________

(Address)

____________________________________

(Telephone Number)

(1) Every fiduciary filing an account shall file a statement of proposed

distribution containing the names of the distributee, the amount or share awarded to each

and a brief statement of the nature of, and the reasons for, the proposed awards in such

distribution.

(2) Where real estate is distributed, the real estate in the statement of proposed

distribution shall be described by metes and bounds, when such description is available.

(3) In lieu of filing a statement of proposed distribution, a fiduciary shall file

at the same time he files his account a written request, by motion, that distribution be

determined by the Court or an auditor.

(4) The statement of proposed distribution of a personal representative shall

be attached to the account and shall be filed in the office of the Register of Wills or the

Clerk of the Court.

(5) The statement of proposed distribution of a trustee, guardianship of a

minor, guardian of an incompetent, or custodian under the Uniform Gift to Minors Act,

shall be attached to the account and filed with the Clerk of the Orphans’ Court Division

of the Court of Common Pleas.

Notice of the filing of the statement of proposed distribution which accompanies

the account shall be given by the Register of Wills or the Clerk of the Court, as the case

may be, by publication in two (2) newspapers of general circulation within the county,

once a week for three (3) successive weeks immediately prior to the date of confirmation.

6.10. All objections shall be in writing and shall be filed with the Register of

Wills or the Clerk of the Court, as the case may be, between the date of the filing of the

account and the date of its confirmation, and with a copy to each person listed on the

affidavit of notice or his attorney and a copy to the Court Administrator. The accountant

or any party in interest may move the Court to appoint an auditor to resolve any issues

raised with respect to the account or statement of proposed distribution.

6.11(a) All accounts and statements of proposed distribution which have been

properly advertised and for which notices have been given shall be confirmed by the

Register of Wills or the Clerk of the Orphan’s Court, as the case may be, on the first

Monday of each month, unless that day is a holiday, in which event confirmation shall be

made the next day. When confirmed, the statement of proposed distribution shall

thereupon become the Decree of Distribution.