Detailed Answer
Disclaimer: This article provides general information and is not legal advice. Consult an attorney for advice about your situation.
Under New York law, a personal representative (also called an executor) must prepare and file an accounting of estate transactions when required by the Surrogate’s Court or upon request by an interested party. The key statutes are:
- SCPA § 2207-A – authorizes the court to order an accounting and directs service on interested persons
- EPTL § 11-4.1 – defines the form and content of fiduciary accountings
If you qualify as an interested party—such as a beneficiary named in the will or a distributee under intestacy—you have the right to receive a copy of the accounting. Here’s how it works:
- Filing and Service: Once the personal representative prepares the accounting, they must file it with the Surrogate’s Court. The representative must then serve each interested party with a copy, free of charge, by mail or as the court directs. (SCPA § 2207-A.)
- Requesting an Accounting: If you haven’t received a copy within 20 days after the filing, you can petition the court to compel production. The court will set a hearing and may require the fiduciary to turn over the documents.
- Review and Objections: After you receive the accounting, you have an opportunity to review it. If it contains errors or questionable transactions, you can object by filing exceptions under SCPA Article 22.
If the personal representative fails to provide the accounting or if you have questions about its contents, you can:
- Contact the Surrogate’s Court clerk to confirm the filing date and request a certified copy.
- File a petition under SCPA § 2207-A asking the court to compel compliance.
- Consult an attorney for guidance on exceptions or further proceedings.
Helpful Hints
- Identify Your Status: Confirm you’re an interested party—beneficiary, heir, creditor, or other person with a legal interest.
- Check Deadlines: Note the 20-day window after the accounting’s court filing to request service or lodge objections.
- Keep Records: Send written requests and keep copies for proof of compliance or non-compliance.
- Use Court Resources: Many Surrogate’s Courts post accounting forms and instructions online.
- Seek Professional Help: A lawyer can advise you on filing exceptions and representing your interests.