Detailed Answer
Disclaimer: This article is for general informational purposes only and does not constitute legal advice.
Overview of Pennsylvania’s Final Accounting Deadline
Under 20 Pa.C.S. § 3122, a personal representative must file a final accounting within nine months after the grant of letters testamentary or of administration. The accounting reports all estate receipts and disbursements. Missing this deadline can expose the fiduciary to surcharge or removal.
Statutory Authority for Extensions
Pennsylvania law allows the register of wills or the Orphans’ Court to extend the time for filing an account “for good cause shown.” See 20 Pa.C.S. § 3122(b) and Pa. Orphans’ Court Rule 2.16.
Step-by-Step: Filing a Petition for Extension
- Draft the Petition: Title it “Petition to Extend Time for Filing Final Accounting” and list the estate docket, fiduciary’s name, and original filing deadline.
- Explain the Reasons: Detail relevant facts (e.g., complex assets, pending litigation, accounting delays) supporting “good cause.”
- Propose a New Deadline: Suggest a reasonable extension (e.g., 30 or 60 days) and justify the timeframe.
- Attach Supporting Documents: Include appraisals, correspondence, or affidavits that corroborate your need for more time.
- File with the Register of Wills: Submit the petition before the nine-month deadline at the register’s office in the county where the estate is probated.
- Serve Interested Parties: Mail or hand-deliver a copy to all heirs, beneficiaries, and known creditors per Orphans’ Court Rule 1.2.
After You File the Petition
The register or court may schedule a hearing or decide based on the papers. If granted, you will receive an order specifying the new filing deadline. If denied, you may seek relief by filing a motion with the Orphans’ Court.
Consequences of Failing to Obtain an Extension
Missing the deadline without an approved extension can result in surcharges against the fiduciary, removal from office, or personal liability for estate losses. Prompt action is crucial.
Helpful Hints
- Prepare and file your petition at least 30 days before the deadline.
- Be concise but detailed when explaining “good cause.”
- Retain proof of service receipts for all parties.
- Check county-specific filing fees or form requirements.
- Consider consulting a probate attorney familiar with local procedures.