71 Pa. Stat. § 733-721.1
After all assets and real estate of an estate in liquidation by the secretary have been either liquidated or, where possible and practicable, reduced to judgment or surrendered to the institution, with the permission of the court, and in the judgment of the secretary it becomes economically advisable finally to wind up the affairs of the institution in liquidation, he shall file a final account with the court having jurisdiction of the estate and at the audit of that account he shall be permitted to impound the balance of the assets, including real estate remaining in his hands, and he shall not sell such remaining assets at public sale. Upon confirmation of his final account, the secretary shall be discharged from all liability on his bond or otherwise and shall thereafter be under no duty or obligation actively to collect on the impounded assets. With regard to said assets, including real estate and including after discovered assets, he shall, however, retain all of his powers to receive payment for them or, with leave of court, to adjust or compromise them.
After his final accounting and discharge, the secretary shall have power to make further distribution to the creditors, depositors and shareholders when, in his opinion, sufficient funds are realized to justify such distribution after deducting reasonable costs for collection, preservation and distribution. If the secretary is of the opinion that the funds collected or probably to be collected will be insufficient to make a distribution practicable, he shall, after deducting reasonable costs for collection and preservation, pay the remainder to the State Treasurer through the Department of Revenue without escheat. Refunds to claimants entitled thereto shall be made by the Board of Finance and Revenue as provided in similar cases where money is paid to the State Treasurer through the Department of Revenue without escheat.
71 P.S. § 733-721.1