Rule 2.4B - Papers to Be Filed With Accounts(1) All Accounts. Counsel shall electronically file the following papers contemporaneously with the account: (a) account filing checklist;(b) a Petition for Adjudication/Statement of Proposed Distribution;(c) copies of all agreements with respect to settlements and compromises;(d) copies of agreements, if any, with respect to the accountant's compensation, if credit therefor is taken in the account or requested at the audit;(e) a waiver of an income accounting by those entitled to the income, if the account does not contain a complete income accounting and such a waiver is not attached to the account;(f) the official receipt for any inheritance tax paid during the period of the accounting; and(g) a statement of the method and date of giving notice to all interested parties of the filing of the account and the Petition for Adjudication/Statement of Proposed Distribution and of the time of the audit, or alternatively, an averment that such notice shall be given and a certification thereof shall be submitted at the audit as hereinafter set forth. In those instances where notice has been given, a copy of said notice, as well as the names and addresses of the parties notified, shall be appended to the Petition for Adjudication/Statement of Proposed Distribution. In those instances where notice is yet to be given, a copy of said notice, as well as the names and addresses of the parties notified, shall be submitted to the Court at audit, together with a statement executed by the accountant or the accountant's counsel certifying that notice has been given. (2) Accounts of Personal Representatives. In addition to the papers required by Rule 2.4B(1), at the time of the filing of an account of a personal representative, counsel shall electronically file: (a) a copy of the original letters, together with proof of advertisement thereof; and(b) a copy of the inventory and of the will and codicils, certified by the accountant or counsel to be true and correct.(3) Accounts of Trustees. In addition to the papers required by Rule 2.4B(1), at the time of the filing of an account of a trustee, counsel shall electronically file a copy of the trust instrument, certified by the accountant or counsel to be true and correct.(4) Accounts of Trustees of Special Needs Trusts. In addition to the papers required by Rule 2.4B(1), at the time of the filing of an account of a trustee of a special needs trust, counsel shall electronically file:(a) a copy of the trust instrument, certified by the accountant or counsel to be true and correct;(b) letter of No Objection from counsel for the Pennsylvania Department of Human Services; and(c) statement of method and date of notice to Pennsylvania Department of Human Services Special Needs Trust Depository and Social Security Administration.(5) Accounts of Guardians of the Estates of Minors. In addition to the papers required by Rule 2.4B(1), at the time of the filing of an account of a guardian of the estate of a minor, counsel shall electronically file:(a) a copy of the will, deed or decree by which the guardian was appointed;(b) a statement that notice of the audit has been given to all known, unpaid claimants;(c) a statement of the former minor or, if the former minor has been adjudicated an incapacitated person, of the guardian of the estate of the former minor, setting forth the date the former minor attained majority; and that the former minor or the guardian of the estate of the former minor:(i) has examined the account;(ii) approves the account and requests that it be confirmed; and(iii) agrees that the guardian of the estate of the minor shall be discharged upon distribution to the former minor or to the guardian of the estate of the former minor of the balance shown in the account, subject to such additional credits as may be authorized by law and set forth in the adjudication.(6) Accounts of Guardians of the Estates of Incapacitated Persons. In addition to the papers required by Rule 2.4B(1), at the time of the filing of an account of a guardian of the estate of an incapacitated person, counsel shall electronically file: (a) a statement of the manner and date of appointment of the guardian and a copy of the decree by which the guardian was appointed; and(b) a statement of whether a personal representative has been appointed if the incapacitated person is deceased; and if so, the date and place of grant of letters and a valid certificate of appointment.(7) Accounts of Agents under Power of Attorney. In addition to the papers required by Rule 2.4B(1), at the time of filing an account of an agent under power of attorney, counsel shall electronically file a copy of the power of attorney, certified by the accountant or counsel to be true and correct.(8) Distribution to Foreign Fiduciary. In addition to the papers required by Rule 2.4B(1), at the time of filing an account, when a share of the estate is distributable to a foreign fiduciary, counsel shall electronically file:(a) a certificate of appointment issued within three months of the date of the filing or a copy of the instrument evidencing the authority of the fiduciary to receive the fund, certified by the proper authorities at the place of issuance to be in effect at the time of the filing;(b) an affidavit by the foreign fiduciary setting forth whether or not an ancillary administrator has been appointed in Pennsylvania, together with averments that: (i) the foreign fiduciary is authorized, under the laws of the jurisdiction in which the foreign fiduciary qualified, to receive the fund to be distributed;(ii) the filing of security has been waived, or the amount of the bond which has been filed and the name of the surety; and(iii) there are no creditors within the Commonwealth of Pennsylvania of the estate for which the foreign fiduciary has been appointed and no rights of any resident of Pennsylvania will be adversely affected by the requested distribution. Amended effective 1/6/2018; amended effective 6/1/2019.Probate Section Comment: The requirements of paragraph (8) are based on 20 Pa.C.S. § 4101 et seq. Particular attention is directed to Section 4111 and its correlation with paragraph (8)(b)(iii) of the Rule. Under Section 4111, the Court has broad discretionary power to refuse distribution of a share of an estate to the domiciliary personal representative of a deceased nonresident creditor or other distributee and to require an ancillary administration in Pennsylvania.