The Short Answer

In Pennsylvania, beneficiaries and other interested parties can challenge an executor’s handling of estate assets by forcing a formal court accounting, filing objections to the accounting (and related inventory), and asking the Orphans’ Court to impose financial liability for losses caused by a breach of duty. If funds were misappropriated, the court can order repayment and may also award interest and other relief depending on the facts.

What Pennsylvania Law Says

Pennsylvania probate disputes over missing assets or questionable transactions are commonly addressed through the estate accounting process in Orphans’ Court. The accounting is where the personal representative (executor/administrator) must disclose what came into the estate, what was paid out, and what remains for distribution. Interested parties can seek court oversight by compelling an account and then objecting to items that appear improper, unsupported, or inconsistent with the executor’s fiduciary duties.

The Statute

The primary law governing the ability to force an executor to account is 20 Pa.C.S. § 3501.1.

This statute establishes that a personal representative may be required to file an account, including that the court can direct an accounting and that the personal representative may be cited to file an account after the statutory time period.

Challenges often also involve disputes about whether all assets were properly identified and disclosed. Pennsylvania law allows interested parties to raise objections to the estate inventory up to the deadline for objections to the first account, and those objections can be heard with the accounting.

20 Pa.C.S. § 3305 addresses objections to the inventory and permits objections up to (and including) the time fixed by local rule for objections to the first account.

When the issue is misappropriation or other breach of fiduciary duty, the court can impose financial consequences. Pennsylvania law specifically authorizes interest liability for breaches of duty involving estate assets.

20 Pa.C.S. § 3544 provides that a personal representative who commits a breach of duty with respect to estate assets may, in the court’s discretion, be liable for interest (up to the legal rate) on those assets.

For background on what an executor is supposed to do (and what can cross the line), see: What Are an Executor’s Responsibilities During Probate in Pennsylvania?

Why You Should Speak with an Attorney

Even when you strongly suspect missing money, the most effective remedy depends on where the funds went, what records exist, and what the executor can justify as a proper estate expense. Applying the accounting statutes to real-world facts is rarely simple. Legal outcomes often depend on:

• Strict Deadlines: Objections to the inventory must be raised by the time fixed by local rule for objections to the first account, and timing can affect your leverage and available remedies. See 20 Pa.C.S. § 3305.
• Burden of Proof: Proving misappropriation typically turns on bank records, receipts, transfers, and whether the executor can document that transactions benefited the estate (not the executor personally).
• Exceptions and Defenses: Executors often argue that payments were authorized by the will, approved by beneficiaries, or were legitimate reimbursements/fees—issues that can require careful legal analysis and targeted evidence.

An attorney can evaluate whether you should seek a compelled accounting under 20 Pa.C.S. § 3501.1, pursue objections tied to missing assets under 20 Pa.C.S. § 3305, and request monetary relief (including interest) for breach of duty under 20 Pa.C.S. § 3544. Trying to handle this alone can lead to missed deadlines, incomplete objections, or a court-approved accounting that becomes difficult to unwind.

If your dispute is also about whether the wrong person is serving as executor/administrator, you may also find this helpful: How Do I Handle a Dispute Over Who Should Be the Executor or Administrator in Pennsylvania?

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Disclaimer: This article provides general information under Pennsylvania law and does not create an attorney-client relationship. Laws change frequently. For legal advice specific to your situation, please consult with a licensed attorney.