Rule 6.9 - Statement Of Proposed Distribution(a) A fiduciary who, upon the filing of an account which reveals a balance for distribution, is unable for any reason to file therewith a statement of proposed distribution in accordance with the requirements of the Supreme Court Orphans' Court Rules, shall, in lieu thereof, file with the account a statement of the reasons why distribution cannot be proposed which shall conclude with a request that an auditor be appointed to make distribution or that the court make such order as the circumstances require.(b) The statement of proposed distribution may be filed with the account but shall begin on a page separate from the account which it accompanies. It shall contain the names of the persons to whom it is proposed to award the balance for distribution, the amount or share awarded to each, and a brief statement of the nature and reasons for the proposed awards. (1) If the proposed distribution is the subject of a dispute, or if it involves any fairly disputable question known to or reasonably ascertainable by the accountant, the accountant shall include in the statement of proposed distribution a statement of the dispute or fairly disputable questions, together with a statement by the accountant of the facts on which the accountant relies, and the laws applicable thereto which appear to the accountant to justify the proposed distribution.(2) If a dispute as to inheritance or estate tax has arisen under Subchapter K of the Inheritance and Estate Tax Act of 1982 (71 Pa.C.S. § 1786) has been suspended by election of the party (Subsection (a)(2) of Section 1786 ) or by Appeal to the court (Subsection (a)(3) of Section 1786 ) until the audit of the account, the statement of reasons why distribution cannot be proposed shall include a statement of the proceedings with reference to the dispute.