Supreme Court of Pennsylvania, 2019

ORDER AMENDING RULES 1.7, 1.8, 2.1, 2.5, 2.7, 3.5, 3.7, 4.3, 4.6, 5.1, 5.3, 5.4, 7.1, 10.1, 10.5, AND THE INDEX OF THE APPENDIX OF THE PA ORPHANS' COURT RULES, AND RESCINDING AND REPLACING FORMS OC-01 THROUGH OC-05 AND RW-03 THROUGH RW-10

Supreme Court of Pennsylvania · Decided October 31, 2019

Opinion

DECEDENT’S ESTATE COURT OF COMMON PLEAS OF ORPHANS’ COURT DIVISION ESTATE OF , DECEASED No. PETITION FOR ADJUDICATION / STATEMENT OF PROPOSED DISTRIBUTION PURSUANT TO Pa. O.C. Rule 2.4 This form shall be used in all cases involving the Audit or Confirmation of the Account of a Decedent’s Estate. If space is insufficient, riders may be attached.

Attach the papers required under items 1, 2, 4, 8, 10, 16-19, as applicable, and any instrument pertinent to the adjudication.

INCLUDE ATTACHMENTS AT THE BACK OF THIS FORM.

Name of Counsel:

Supreme Court I.D. No.:

Name of Law Firm:

Address:

Telephone:

Fax:

Email:

Form OC-01 rev 01.01.20 Page 1 of 11 Estate of , Deceased 1. Name(s) and address(es) of Petitioner(s): Petitioner: Petitioner: Name:

Address:

Identify any Executors or Administrators who have not joined in the Petition for Adjudication/Statement of Proposed Distribution and/or the Account and state reason: Is this the first accounting for this estate? ............. 0.00000. [| Yes [] No If not, identify prior accountings, the accounting periods covered, and the dates of adjudication of the prior accountings.

Pursuant to 20 Pa.C.S. § 3501.2, if property from a trustee, guardian, or agent acting under a power of attorney is being received into the estate, an Account of the administration of such trust, guardianship, or principal's estate may be annexed to the Estate Account. Is any such Account annexed to this Estate ACCOUN? 20 ccc cece e eee neeeunes -LJ Yes [] No If so, the annexed Account and the appropriate fully completed Petition for Adjudication/Statement of Proposed Distribution for the annexed matter should be filed as Exhibits to this Petition.

2. Decedent died on

["]Letters Testamentary or [_] Letters of Administration were granted to Petitioner(s) on

Date of Will (if applicable): Date(s) of Codicil(s) (if applicable):

Date of probate (if different from date Letters granted): Was a bond required? [_]Yes [[]No If yes, state amount: Are proofs of advertising of the grant of Letters attached? ...([] Yes [[] No Dates of advertising of the grant of Letters: Form OC-01 rev. 01.01.20 Page 2 of 11 Estate of , Deceased 3. Was decedent survived by a spouse? ...................005. L]Yes [No If yes, name of the surviving spouse:

4. Has the surviving spouse filed to take an elective share? . .[_] Yes[_] No LINyvA (see 20 Pa.C.S. §§ 2201 et seq.)

If yes, attach a copy of the election and state date of election: 5. In the case of an intestacy, state the names of the decedent's surviving children or surviving issue of deceased children (if none, so state): 6. Did decedent marry after execution of Will or Codicil(s)? ........ []Yes[-]No [_] N/A Were any children born to decedent after execution of Will or Codicil(s)? 22.0.0... cece eee []Yes_JNo(] N/A If yes, give names and dates of birth: Name: Date of Birth:

7. Was a request for a statement of claim, as required by the Medical Assistance Estate Recovery Act, 62 P.S. § 1412, sent to the Department of Human Services? ........00.0 0.00 cece eee eee eee CJ Yes (] Nol] N/A Form OC-01 rev. 01.01.20 Page 3 of 11 Estate of , Deceased 8. Written notice of the Account's filing as required by Pa. O.C. Rule 2.5 has been or will be given to all interested parties listed in item 9 below, all unpaid creditors and all claimants listed in item 10 below. In addition, notice of any questions requiring adjudication as discussed in item 15 below has been or will be given to all persons affected thereby. If one of the beneficiaries is a trust or another estate and any of the accountants is also a fiduciary of the receiving trust or estate, provide written notice of the Accounts filing to the beneficiaries of the trust or receiving estate, as applicable, if known.

A. If Notice has been given, attach a copy of the Notice as well as a list of the names and addresses of the parties receiving such Notice.

C. If any such interested person is not sui juris (e.g., minors or incapacitated persons), Notice has been or will be given to the appropriate representative on such party's behalf as required by Pa. O.C. Rule 4.2.

D. If any charitable interest is involved, Notice has been or will also be given to the Attorney General as required under Pa. O.C. Rule 4.4. In addition, the Attorney General's clearance certificate (or proof of service of Notice and a copy of such Notice) must be submitted herewith or at the Audit or filed before the date of the last day for filing objections in counties without separate Orphans’ Court Divisions.

9. List all parties (charitable and non-charitable) of whom Petitioner(s) has/have notice or knowledge, having or claiming any interest in the estate as beneficiaries under the Will (if beneficiary is a trust, name the trust and trustee as the Interested Party) or Codicil(s) or as interstate heirs if there is a complete or partial intestacy. This list Shall: A. State each party's relationship to the decedent and the nature of each party's interest(s): Name and Address of Each interested Party | Relationship and Comments, if any interest

Form OC-01 rev. 01.01.20 Page 4 of 11 Estate of Name and Address of Each interested Party Relationship and Comments, if any , Deceased interest

B. Identify each party who is not sui juris (e.g., minors or incapacitated persons).

For each such party, give date of birth, the name of each Guardian and how each Guardian was appointed. If no Guardian has been appointed, identify the next of kin of such party, giving the name, address, and relationship of each.

C. State why a Petition for Guardian/Trustee Ad Litem has or has not been filed (see Pa. O.C. Rule 5.5).

Form OC-01 rev. 01.01.20 Page 5 of 11 Estate of D. If distribution is to be made to the personal representative of a deceased , Deceased party, state date of death, date and place of grant of Letters and type of Letters granted.

10. Other than the claim for the family exemption, list the names of all known claimants and the amount of their claims and state whether each claim is admitted.

Name and Address of Each Claimant Amount of Claim Claim Will Claim Admitted? Be Paid In Full? [_]Yes [-]Yes [[]No L_JNo [ Nes [_]Yes [_]No [_]No [Yes []Yes [_]No [-]No [Yes [Yes [] No [_]No

if the estate is insolvent, attach a schedule setting forth the order of preference under 20 Pa.C.S. § 3392 and the proposed payments.

Form OC-01 rev. 01.01.20 Page 6 of 11 Estate of , Deceased 11. Was family exemption claimed? oo... .ceccccceceseeecsetsseeesereneseees [Wes [No Was family exemption allowed? .................cceeccescesessessenstenneeeees []Yes [JNo Family exemption claimant's name and relationship: Name: Relationship: 12. The amount of Pennsylvania Transfer Inheritance Tax paid, the date(s) of payment(s), and the interest(s) upon which paid, are as follows: Date Payment lnterest

13. On the date of death, was the decedent a fiduciary (personal representative, trustee, guardian, agent under power of attorney) or surety on the bond ofa fiduciary? .............. [Yes L]No If yes, provide the name of the estate, indicate whether an Account has been filed and confirmed and all awards performed, or, in the alternative, how the decedent's estate will be discharged for the decedent's fiduciary administration of the estate.

Form OC-01 rev. 01.01.20 Page 7 of 11 Estate of , Deceased

14. On the date of death, was the decedent a party (as a plaintiff or defendant) in any litigation? .................0..00.. [-]Yes [No If yes, provide the caption of the litigation, docket number, where the matter is currently pending, and its status.

15. A. Describe in detail any questions requiring adjudication and state the position of the Petitioner(s) as to each question: B. Has notice of the question requiring adjudication been given to the parties identified in Paragraph 9 above? .......... [Yes []No 16. If Petitioner(s) has/have knowledge that a share has been assigned, renounced, disclaimed, or attached, provide a copy of the assignment, renunciation, disclaimer, or attachment, together with any relevant supporting documentation and list the attached documents below.

Form OC-01 rev. 01.01.20 Page 8 of 11 Estate of , Deceased 17. Had the decedent been adjudicated an incapacitated person? [Yes []|No If yes, attach a copy of the Order if available; otherwise state the Court, docket number, date, and name of Hearing Judge.

18. A. List or attach a separate list of additional receipts and disbursements since the closing date of the Account.

B. Has notice of the additional receipts and disbursements been given to the parties identified in Paragraph 9 above? ..... [.] Yes [] No 19. If areserve is requested, state amount and purpose.

Amount: Purpose: If a reserve is requested for counsel fees, has notice of the amount of fees to be paid from the reserve been given to the interested parties ? 2.02... ce []Yes [No Ifso, attach a copy of the notice.

Form OC-01 rev. 01.01.20 Page 9 of 11 Estate of , Deceased 20. ‘If prescribed by local rule as permitted by Pa. O.C. Rule 2.9, is the Court being asked to direct the filing of a Schedule of Distribution?. ..[]Yes [No As to real estate only?

Wherefore, your Petitioner(s) ask(s) that distribution be awarded to the parties entitled and suggest(s) that the distributive shares of income and principal (residuary shares being stated in proportions, not amounts) are as follows:

A. Income: Proposed Distributee(s) Amount/Proportion B. Principal: Proposed Distributee(s) Amount/Proportion

Submitted By: (All petitioners must sign. Place additional signatures on attachment if necessary): Corporate Fiduciary (if applicable)

Name of Corporate Fiduciary Name of Petitioner Name of Representative and Title Signature of Petitioner Signature of Officer/Representative Name of Petitioner

Signature of Petitioner Form OC-01 rev. 01.01.20 Page 10 of 11 Estate of , Deceased (Verification must be by at least one petitioner.)

Verification for Individual Petitioner The undersigned hereby verifies that the averment of facts set forth in the foregoing Petition for Adjudication/Statement of Proposed Distribution which are within the personal knowledge of the Petitioner are true, and as to facts based on the information of others, the Petitioner, after diligent inquiry, believes them to be true; and that any false statements herein are made subject to the penalties of Pa.C.S. § 4904 (relating to unsworn falsification to authorities).

Date Signature of Petitioner Verification for Corporate Petitioner The undersigned hereby verifies that he/she iS title of the above-named name of corporation and that the averment of facts set forth in the foregoing Petition for Adjudication/ Statement of Proposed Distribution which are within the personal knowledge of the Petitioner are true, and as to facts based on the information of others, the Petitioner, after diligent inquiry, believes them to be true; and that any false statements herein are made subject to the penalties of 18 Pa.C.S. § 4904 (relating to unsworn falsification to authorities).

Date Signature of Representative for Corporate Petitioner Certification of Counsel The undersigned counsel hereby certifies that the foregoing Petition for Adjudication/ Statement of Proposed Distribution is a true and accurate reproduction of the form Petition authorized by the Supreme Court, and that no changes to the form have been made beyond the responses herein.

Date Signature of Counsel for Petitioner Form OC-01 rev. 01.01.20 Page 11 of 11 TRUST COURT OF COMMON PLEAS OF ORPHANS’ COURT DIVISION NAME OF TRUST (TRUST UNDER WILL OF or TRUST UNDER DEED OF DATED ——_____________) No.

PETITION FOR ADJUDICATION / STATEMENT OF PROPOSED DISTRIBUTION PURSUANT TO Pa. 0.C. Rule 2.4 This form shall be used in all cases involving the Audit or Confirmation of Trust Accounts.

If space ts insufficient, riders may be attached. Attach the papers required under items 2, 4, 15-19, as applicable, and any instrument pertinent to the adjudication.

INCLUDE ATTACHMENTS AT THE BACK OF THIS FORM.

Name of Counsel: Supreme Court |.D. No.:

Name of Law Firm:

Address:

Telephone: Fax: Email:

Form OC-02 rev.01.01.20 Page 1 of 11 Name of Trust:

1. Name(s) and address(es) of Petitioner(s): Petitioner: Petitioner: Name:

Address:

Identify any Trustees who have not joined in the Petition for Adjudication/Statement of Proposed Distribution and/or the Account and state reason: 2. Pursuant to 20 Pa.C.S. § 7799.1, if property from a personal representative or a trustee of another trust is being received by this Trust, an Account of the administration of such estate or trust may be annexed to the Trust Account. Is any such Account annexed to this Trust Account? ... 0.0... ccc cece ee tee ene eee eens [| Yes [ | No If so, the annexed Account and the appropriate fully completed Petition for Adjudication/ Statement of Proposed Distribution for the annexed matter should be filed as Exhibits to this Petition.

3. Check if any of the following issues are involved in this case: A. Appointment of Trustee... 0... ec ee eee nee C B. Interpretation... 0.0.0... eee eee eee eee nenes [| C. Discharge of Trustee............ beeen eee e eee eee e teen teen eneneners [] D. Transfer of Situs 0.0... ccc cee cece ence tee eevee eeeeetanes [] E. Appointment of Ad Lifem.... 0.0.00. 00000000 ccc cece ee [] F. Minor, Unborn or Unascertained Beneficiary(ies)................... CJ G. Principal Distribution... 0... cece eee ene ee eenas J H. Partial/Full Termination of Trust...........0.0 00.0 cece eee ee eee [| |. Missing Beneficiary(ies) ..........0 000000 e cece cece erence ee eneenees [| Jo CY PLES 2 oc cc nee eee ene n eens C] K. Other Issues... 20.0... ee ee ene nen e nee [| List: Form OC-02 rev. 01.01.20 Page 2 of 11 Name of Trust:

Please note: A detailed explanation of issues checked should be set forth at item 14 below.

4. Testamentary Trust: Decedents' date of death: Date of Decedents' Wilk: Date(s) of Codicil(s): Date of probate:

Judicial District or County where Letters were issued: or inter Vivos Trust: Date of Trust:

Date(s) of Amendment(s):

lf Settlor is deceased and letters were not issued or the personal representative did not advertise the estate, state dates when the Trustee advertised Settlor’s death and attach proofs of advertising: Is this inter vivos trust a Special Needs Trust established under U.S.C. § 1396p(d)(4)? 2.0 cece ee eee [ ]Yes []No 5, Explain why venue is proper before this Court (see 20 Pa.C.S. § 7714}, and why the Trust's situs is located in this judicial district or county (see 20 Pa.C.S. § 7708).

6. A. If any other Court has taken jurisdiction of any matter relating to this Trust, explain: B. Is this the first accounting of this Trust? ................... []Yes []No Form OC-02 rev.01.01.20 Page 3 of 11 Name of Trust:

C. If not, identify prior accountings, the accounting periods covered, and the dates of adjudication of the prior accountings.

7. A. State how each Trustee was appointed: B If a Petitioner is not a Trustee (e.g., executor or administrator of deceased trustee, agent, or guardian of an incapacitated trustee), explain: 8. State how and when the present fund was awarded to Trustee(s): 9. Period covered by this Account: to

10.Current fair market value of the Trust principal is $ (see page of Account.)

11. State concisely the dispositive provisions of the Trust: Form OC-02 rev. 01.01.20 Page 4 of 11 Name of Trust:

12. Explain the reason for filing this Account (if filed because of the death of a party, state name of person, relationship to Trust, and date of death): 13. A. State the amount of Pennsylvania Transfer Inheritance Tax paid (including postponed tax on remainder interests), the dates of payment and the interests upon which such amounts were paid: Date Payment Interest

B. If any such taxes remain unpaid or are in dispute, explain: 14. Describe any questions requiring adjudication, state the position of Petitioner(s) as to each question, and give details of any issues identified in item 3: 15. Written notice of the Account's filing as required by Pa. O.C. Rule 2.5 has been or will be given to all interested parties listed in item 16 below. If any person is being asked to represent the interests of another interested party (whether su/ juris or not), the person asked to serve as a representative has been so notified and given an opportunity to decline pursuant to 20 Pa.C.S. § 7725.

In addition, notice of any questions requiring adjudication as discussed in item above has been or will be given to all persons affected thereby. If one of the beneficiaries is a trust or estate and any of the accountants is also a fiduciary of the receiving trust or estate, provide written notice of the Account's filing to the beneficiaries of the receiving trust or estate, as applicable, if known.

Form OC-02 rev. 01.01.20 Page 5 of 11 Name of Trust:

A. If Notice has been given, attach a copy of the Notice as well as a list of the names and addresses of the parties receiving such notice. Unless contained in the attached Notice, attach a copy of the written notice provided to any person who is being asked to represent another or attach such person's consent to serve.

B. If Notice is yet to be given, a copy of the Notice as well as a list of the names and addresses of the parties receiving such Notice shall be submitted at the Audit or filed before the date of the last day for filing objections in counties without separate Orphans’ Court Divisions together with a statement executed by Petitioner(s) or counsel certifying that such Notice has been given. Unless contained in the Notice or previously attached, a copy of the written notice provided to any person who is being asked to represent another or such person's consent to serve shall be submitted at the Audit or filed before the date of the last day for filing objections in counties without separate Orphans' Court Divisions.

C. If any such interested party is not sui juris (e.g., minors or incapacitated persons), Notice has been or will be given to the appropriate representative on such party's behalf as required by Pa. O.C. Rule 4.2.

E. If the Account before the Court is a Special Needs Trust established under 42 U.S.C. § 1396p(d)(4), Notice has been or will also be given to the Pennsylvania Department of Human Services, Special Needs Trust Depository and to the applicable department of any other state that has provided the special needs beneficiary with medical care under a state medical assistance program ("Department"). In addition, the Department's letter of no objection (or proof of service of Notice and a copy of such Notice) must be submitted herewith or at the Audit or filed before the date of the last day for filing objections in counties without separate Orphans' Court Divisions.

16. List all parties of whom Petitioner(s) has/have notice or knowledge, having or claiming any interest in the Trust (if beneficiary is a trust, name the trust and trustee as the Interested Party), whether such interest is vested or contingent, charitable or non- charitable. This list shall: A. State each party’s relationship to the Settlor/Decedent and the nature of each party’s interest(s); Name and Address of Each Interested Party | Relationship and Comments, if any interest

Form OC-02 rev.01.01.20 Page 6 of 11 Name of Trust:

Nae and Address of Each interested Party {Relationship and Comments if Any interest

B. If any interested party (whether sui juris or not) is not receiving Notice of the filing of the Account and the Petition for Adjudication/Statement of Proposed Distribution because another individual is proposed to represent such interested party pursuant to 20 Pa.C.S. §§ 7721-7726, provide the information below for each proposed representative. If there is more than one proposed representative, attach a rider setting forth the information below for each additional proposed representative: (i) Name of Proposed Representative: Describe Proposed Representative's Interest(s) in Trust:

Name of the interested parties or description of the class of interested parties whom the person named above is to represent and describe such persons' interest in Trust: (ii) Has any person who is proposed to be represented as identified in the question above notified a Trustee in writing that he or she objects to such representation? ................. [| Yes | No If yes, provide Name(s) of Person(s) objecting to being represented: (ili) Specify the subparagraph(s) under 20 Pa. C.S. § 7723 authorizing representation:

(iv) Is there any conflict of interest? .................... [ ]Yes []No If yes, explain conflict and why representation should be permitted: Form OC-02 rev. 01.01.20 Page 7 of 11

Name of Trust: (v) Has Proposed Representative provided written consent? C]yYes [| No If no, has Proposed Representative declined in writing to act in the representative capacity as requested? ...... [Yes [] No if Proposed Representative has neither consented to act in writing nor declined in writing to act, provide date of the letter in which Proposed Representative was notified that he or she is to represent another person or class of interested parties:

C. Identify each party who is not sui juris (e.g., minors or incapacitated persons).

For each such party, give date of birth, the name of each Guardian, and how each Guardian was appointed. If no Guardian has been appointed, identify the next of kin of such party, giving the name, address, and relationship of.each.

D. State why a Petition for Guardian/Trustee Ad Litem has or has not been filed (see Pa. O.C. Rule 5.5).

E. If distribution is to be made to the personal representative of a deceased party, state date of death, date and place of grant of Letters, and type of Letters granted.

Form OC-02 rev. 01.01.20 Page 8 of 11

Name of Trust: 17. If Petitioner(s) has/have knowledge that a Trust share has been assigned, renounced, disclaimed, or attached, provide a copy of the assignment, renunciation, disclaimer, or attachment, together with any relevant supporting documentation and list the attached documents below.

18. If a Trustee’s principal commission is claimed: A. If based on a written agreement, attach a copy thereof.

B. Ifa principal commission is claimed, state amount.$ C. If a principal commission is claimed, state the amounts and dates of any principal commissions previously paid in prior accounting periods.

19. if a reserve is requested, state amount and purpose.

Amount: .

Purpose:

If a reserve is requested for counsel fees, has notice of the amount of fees to be paid from the reserve been given to the interested parties? .. 0.0.0... ce ee eens []Yes [_]No If so, attach a copy of the notice.

20. If prescribed by local rule as permitted by Pa. O.C. Rule 2.9, is the Court being asked to direct the filing of a Schedule of Distribution? L ]Yes [_]No Form OC-02 rev. 01.01.20 Page 9 of 11 Name of Trust:

A. Income: Proposed Distributee(s) Amount/Proportion B. Principal: Proposed Distributee(s) Amount/Proportion

Submitted By: (All petitioners must sign. Place additional signatures on attachment if necessary): Corporate Fiduciary (if applicable)

Name of Corporate Fiduciary Name of Petitioner Name of Representative and Title Signature of Petitioner Signature of Officer/Representative Name of Petitioner

Signature of Petitioner Form OC-02 rev. 01.01.20 Page 10 of 11 Name of Trust:

(Verification must be by at least one petitioner.)

Date Signature of Petitioner Verification for Corporate Petitioner The undersigned hereby verifies that ne/sne is title of the above-named name of comoration and that the averment of facts set forth in the foregoing Petition for Adjudication/Statement of Proposed Distribution which are within the personal knowledge of the Petitioner are true, and as to facts based on the information of others, the Petitioner, after diligent inquiry, believes them to be true; and that any false statements herein are made subject to the penalties of 18 Pa.C.S. § 4904 (relating to unsworn falsification to authorities).

Date Signature of Counsel for Petitioner Form OC-02 rev. 01.01.20 Page 11 of 11 GUARDIANSHIP OF INCAPACITATED PERSON COURT OF COMMON PLEAS OF ORPHANS' COURT DIVISION ESTATE OF , AN INCAPACITATED PERSON , ACCOUNT OF GUARDIAN No. PETITION FOR ADJUDICATION / STATEMENT OF PROPOSED DISTRIBUTION PURSUANT TO Pa. O.C. Rule 2.4 This form shall be used in all cases involving the Audit or Confirmation of the Account of a Guardian of the Estate of an incapacitated person. If space is insufficient, riders may be attached. Attach the papers required under items 2, 3, and 5, as applicable, and any additional decree or instrument pertinent to the adjudication.

INCLUDE ATTACHMENTS AT THE BACK OF THIS FORM.

Name of Counsel:

Supreme Court |.D. No.:

Name of Law Firm:

Address:

Telephone:

Fax:

Email:

Form OC-03 rev. 01.01.20 Page 1 of 6 Estate of , An Incapacitated Person 1. Name(s) and address(es) of Petitioner(s): Petitioner: Petitioner: Name:

Address:

identify any Guardians of the Estate who have not joined in the Petition for Adjudication/Statement of Proposed Distribution and/or the Account and state reason: 2. Judicial District or County issuing Adjudication of Incapacity:

Date of Adjudication of Incapacity: Date of Appointment as Guardian: Attach copy of Decree(s).

3. A. Explain the reason for filing this Account (if incapacitated person has died, state date of death, name and address of personal representative and of his or her counsel, and attach a Short Certificate if available. If incapacitated person has been adjudged to have regained capacity, state date of Decree and attach a copy. If Account is filed for any other reason, state address of incapacitated person): B. Is this the first accounting for this estate? ................. [ ]Yes[_]No if not, identify prior accountings, the accounting periods covered, and the dates of adjudication of the prior accountings.

4. A. Identify each unpaid claim against the incapacitated person or the incapacitated person's estate and describe each in detail (if none, so state): Form OC-03 rev. 01.01.20 Page 2 of 6 Estate of , An incapacitated Person B. Describe in detail any questions requiring adjudication and state the position of the Petitioner(s) as to each question: C. If guardian or attorney fees are being claimed, state amount and the period covered for the requested fees: 5. Written Notice of the Accounts filing as required by Pa. O.C. Rule 2.5 has been or will be given to all interested parties listed in item 6 below. In addition, notice of any known unpaid claim not admitted, all questions requiring adjudication and any requested fees as discussed in item 4 above has been or will be given to all persons affected thereby.

A. If Notice has been given, attach a copy of the Notice as well as a list of the names and addresses of the parties receiving such Notice.

C. If any such interested party is not sui juris (e.g., minors or incapacitated persons), Notice of the Accounts filing has been or will be given to the appropriate representative on such party’s behalf as required by Pa. O.C.

Rule 4.2.

Form OC-03 rev. 01.01.20 Page 3 of 6 Estate of , An Incapacitated Person 6. List all parties of whom Petitioner(s) has/have notice or knowledge, having or claiming any interest in the estate, including the incapacitated person's heirs at law. This list shall: A. State each party’s relationship to the incapacitated person and the nature of each party's interest(s): Name and Address of Each interested Party |Relationship and Commenis, if any} interest

B. Identify each party who is not sui juris (e.g., minors or incapacitated persons).

C. State why a Petition for Guardian/Trustee Ad Litem has or has not been filed (see Pa. O.C. Rule 5.5).

7. If prescribed by local rule as permitted by Pa. O.C. Rule 2.9, is the Court being asked to direct the filing of a Schedule of Distribution? [_]Yes [_]No Form OC-03 rev. 01.01.20 Page 4 of 6 Estate of , An Incapacitated Person

A. Income: Proposed Distributee(s) Amount/Proportion B. Principal: Proposed Distributee{s) Amount/Proportion

Corporate Fiduciary (if applicable) Submitted By: (All petitioners must sign. Place additional signatures on attachment if necessary):

Name of Corporate Fiduciary Name of Petitioner

Name of Representative and Title Signature of Petitioner

Signature of Officer/Representative Form OC-03 rev. 01.01.20 Name of Petitioner

Signature of Petitioner Page 5 of 6 Estate of , An Incapacitated Person (Verification must be by at least one petitioner.)

Date Signature of Petitioner Verification for Corporate Petitioner The undersigned hereby verifies that he/she is title of the above-named name of corporation and that the averment of facts set forth in the foregoing Petition for Adjudication/Statement of Proposed Distribution which are within the personal knowledge of the Petitioner are true, and as to facts based on the information of others, the Petitioner, after diligent inquiry, believes them to be true; and that any false statements herein are made subject to the penalties of 18 Pa.C.S. § 4904 (relating to unsworn falsification to authorities).

Date Signature of Counsel for Petitioner Form OC-03 rev. 01.01.20 Page 6 of 6 GUARDIANSHIP OF MINOR COURT OF COMMON PLEAS OF ORPHANS’ COURT DIVISION ESTATE OF , AMINOR ACCOUNT OF , GUARDIAN No. PETITION FOR ADJUDICATION / STATEMENT OF PROPOSED DISTRIBUTION PURSUANT TO Pa. O.C. Rule 2.4 This form shall be used in all cases involving the Audit or Confirmation of the Account of a Guardian of the Estate of a minor or late minor. If space is insufficient, riders may be attached. Attach the papers required under items 2 and 5, as applicable, and any instrument pertinent to the adjudication.

INCLUDE ATTACHMENTS AT THE BACK OF THIS FORM.

Name of Counsel:

Supreme Court |.D. No.:

Name of Law Firm:

Address:

Telephone:

Fax:

Email:

Form OC-04 rev. 01-01-20 Page 1 of 6 Estate of _ A Minor 1.

Name(s) and address(es) of Petitioner(s): Petitioner: Petitioner: Name:

Address:

identify any Guardian of the Estate who has not joined in the Petition for Adjudication/Statement of Proposed Distribution and/or the Account and state reason: Judicial District or County Appointing Guardian:

Date of Appointment as Guardian: Attach copy of Decree(s).

A. Explain the reason for filing this Account (if minor has come of age, state date minor attained majority).

B. Is this the first accounting for this estate?................ [ | Yes [| No If not, identify prior accountings, the accounting periods covered, and the dates of adjudication of the prior accountings.

A. Identify each unpaid claim against the minor or the minor's estate and describe in detail (if none, so state): Form OC-04 rev. 01-01-20 Page 2 of 6 Estate of , A Minor B. Describe in detail any questions requiring adjudication and state the position of the Petitioner(s) as to each question: C. If guardian or attorney fees are being claimed, state amount and the period covered for the requested fees: 5. Written Notice of the Account's filing as required by Pa. O.C. Rule 2.5 has been or will be given to all interested parties listed in item 6 below. In addition, notice of any unpaid claim not admitted, all questions requiring adjudication, and any requested fees as discussed in item 4 above has been or will be given to all persons affected thereby.

A. If Notice has been given, attach a copy of the Notice as well as a list of the names and addresses of the parties receiving such Notice.

C. If any such interested party is not sui juris (e.g., minors or incapacitated persons), Notice of the Account's filing has been or will be given to the appropriate representative on such party's behalf as required by Pa. O.C.

Rule 4.2.

Form OC-04 rev. 01.01.20 Page 3 of 6 Estate of ,AMinor 6. List all parties of whom Petitioner(s) has/have notice or knowledge, having or claiming any interest in the estate, including the minor's heirs at law. This list shall: A. State each party's relationship to the minor and the nature of each party's interest(s): Name and Address of Each interested Party | Relationship and Comments, if any interest

B. Identify each party who is not sui juris (e.g., minors or incapacitated persons).

C. State why a Petition for Guardian/Trustee Ad Litem has or has not been filed - (see Pa. O.C. Rule 5.5).

7. — If prescribed by local rule as permitted by Pa. O.C. Rule 2.9, is the Court being asked to direct the filing of a Schedule of Distribution? [_] Yes []No Form OC-04 rev. 01.01.20 Page 4 of 6 Estate of ,AMinor Wherefore, your Petitioner(s) ask(s) that distribution be awarded to the parties entitled and suggest(s) that the distributive shares of income and principal (residuary shares being stated in proportions, not amounts) are as follows:

A. Income: Proposed Distributee(s) Amount/Proportion B. Principal: Proposed Distributee(s) Amount/Proportion

Submitted By: (All petitioners must sign. Place additional signatures on attachment if necessary): Corporate Fiduciary (if applicable)

Name of Corporate Fiduciary Name of Petitioner Name of Representative and Title Signature of Petitioner Signature of Officer/Representative Name of Petitioner

Signature of Petitioner Form OC-04 rev. 01.01.20 Page 5 of 6 Estate of _ A Minor (Verification must be by at least one petitioner.)

Verification for individual Petitioner The undersigned hereby verifies that the averment of facts set forth in the foregoing Petition for Adjudication/Statement of Proposed Distribution which are within the personal knowledge of the Petitioner are true, and as to facts based on the information of others, the Petitioner, after diligent inquiry, believes them to be true; and that any false statements herein are made subject to the penalties of Pa.C.S. § 4904 (relating to unsworn falsification to authorities).

Date Signature of Petitioner Verification for Corporate Petitioner

The undersigned hereby verifies that he/she iS title of the above-named name of corporation and that the

averment of facts set forth in the foregoing Petition for Adjudication/Statement of Proposed Distribution which are within the personal knowledge of the Petitioner are true, and as to facts based on the information of others, the Petitioner, after diligent inquiry, believes them to be true; and that any false statements herein are made subject to the penalties of 18 Pa.C.S. § 4904 (relating to unsworn falsification to authorities).

Date Signature of Counsel for Petitioner Form OC-04 rev. 01.01.20 Page 6 of 6 PRINCIPAL’S ESTATE (Under Power of Attorney) COURT OF COMMON PLEAS OF ORPHANS’ COURT DIVISION ESTATE OF , PRINCIPAL , ACCOUNT OF AGENT(S) * No. PETITION FOR ADJUDICATION / STATEMENT OF PROPOSED DISTRIBUTION PURSUANT TO Pa. O.C. Rule 2.4 This form shall be used in all cases involving the Audit or Confirmation of the Account of one or more Agents acting under a Power of Attorney. lf space is insufficient, riders may be attached. Attach the papers required under items 3, 4, and 9, as applicable, and any instrument pertinent to the adjudication.

INCLUDE ATTACHMENTS AT THE BACK OF THIS FORM.

Name of Counsel:

Supreme Court 1.D. No.:

Name of Law Firm: Address:

Telephone: Fax:

Email:

* The term “Agent” shail include any person designated as an “attorney-in-fact” or acting in a similar capacity by the Principal's delegation.

Form OC-05 rev. 01.01.20 Page 1 of 8 Estate of , Principal

1. Name(s) and address(es) of Petitioner(s): Petitioner: Petitioner: Name:

Address:

Name(s) and address(es) of Agent(s) (if not Petitioner(s)): Agent: Agent: Name:

Address:

Identify any Agents who have not joined in the Petition for Adjudication/ Statement of Proposed Distribution and/or the Account and state reason: 2. Name and address of Principal (and, if applicable, of any Guardian appointed for Principal, of each personal representative for any Principal or Agent who has died, and of his or her counsel, identifying the capacity of each): Judicial District or County where Principal resides, or if Principal is deceased, where Letters were issued: 3. A. Date of Principal's Power of Attorney under which Agent(s) acted:

B. Date Agent(s) first exercised control of Principal's assets under Power of Attorney: (Attach copy of each different Power of Attorney granted to Agent(s) by Principal and copy of any Decree involving Agent(s) for Principal).

Form OC-05 rev. 01.01.20 Page 2 of 8 Estate of , Principal

4. A. Explain the reason for filing this Account (if Principal or Agent has died, state date of death, and attach a Short Certificate; if Principal has been incapacitated, state date of Decree, and attach a copy): B. Is this the first accounting for this Principal's estate? ...[_ Yes []No If not, identify prior accountings, the accounting periods covered, and the dates of adjudication of the prior accountings.

5. Describe all gifts/transfers for less than full and adequate consideration made under the Power of Attorney. Identify each recipient’s name, address, and relationship to Principal and/or Agent, amount of each gift/transfer, nature of each (cash or kind), and date made, with any additional explanation deemed appropriate (if none, so state): 6. Identify every asset or interest (include title or registration and value) of Principal known to Petitioner(s) and not identified in Account, whether or not in possession or control of Petitioner(s) (if none known, so state): Form OC-05 rev. 01.01.20 Page 3 of 8 Estate of , Principal 7. Identify each existing safe deposit box of or for Principal and each one closed by Agent(s) (if not applicable, so state): Institution & Address Box No. Title or Registration Date Closed (if applicable)

Are the entire contents of each safe deposit box identified in item 7 above included in the filed Account? ................. 020000 [ ]Yes []No If not, explain: 8. A. Identify each known unpaid claim against Principal or Principal's estate and describe each in detail (if none, so state): B. Describe in detail any questions requiring adjudication and state the position of the Petitioner(s) as to each question: Form OC-05 rev. 01.01.20 Page 4 of 8 Estate of , Principal C. If fees are being claimed by the Agent or an attorney, state amount and the period covered for the requested fees: 9. Written Notice of the Account's filing as required by Pa. O.C. Rule 2.5 has been or will be given to each interested party in the matter. In addition, notice of any unpaid claim not admitted, all questions requiring adjudication, and any requested fees as described in item 8 above has been or will be given to-all parties affected thereby.

A. If Notice has been given, attach a copy of the Notice as well as a list of the names and addresses of the parties receiving such Notice.

10. _ List all parties of whom Petitioner(s) has/have notice or knowledge, having or claiming any interest in the Principal's estate. This list shall: A. State each party’s relationship to the Principal and the nature of each party's interest(s): Name and Address of Each Interested Party | Relationship & Comments, if any Interest

Form OC-05 rev. 01.07.20 Page 5 of 8 Estate of , Principal

B. Identify each party who is not sui juris (e.g., minors or incapacitated persons).

C. State why a Petition for Guardian/Trustee Ad Litem has or has not been filed (see Pa. O.C. Rule 5.5).

11. If prescribed by local rule as permitted by Pa. O.C. Rule 2.9, is the Court being asked to direct the filing of a Schedule of Distribution? C Yes LJNo Form OC-05 rev. 01.01.20 Page 6 of 8 Estate of , Principal Wherefore, your Petitioner(s) ask(s) that distribution be awarded to the parties entitled and suggest(s) that the distributive shares of income and principal (residuary shares being stated in proportions, not amounts) are as follows:

A. Income: Proposed Distributee(s) Amount/Proportion B. Principal: Proposed Distributee(s) Amount/Proportion

Submitted By: (All petitioners must sign. Place additional signatures on attachment if necessary): Corporate Fiduciary (if applicable)

Name of Corporate Fiduciary Name of Petitioner Name of Representative and Title Signature of Petitioner Signature of Officer/Representative Name of Petitioner

Signature of Petitioner Form OC-05 rev. 01.01.20 Page 7 of 8 Estate of , Principal (Verification must be by at least one petitioner.)

Verification for Individual Petitioner The undersigned hereby verifies that the averment of facts set forth in the foregoing Petition for Adjudication/Statement of Proposed Distribution which are within the personal knowledge of the Petitioner are true, and as to facts based on the information of others, the Petitioner, after diligent inquiry, believes them to be true; and that any false statements herein are made subject to the penalties of 18 Pa.C.S. § 4904 (relating to unsworn falsification to authorities).

Date Signature of Petitioner Verification for Corporate Petitioner

The undersigned hereby verifies that he/she is tille of the above-named name of corporation and that

the averment of facts set forth in the foregoing Petition for Adjudication/Statement of Proposed Distribution which are within the personal knowledge of the Petitioner are true, and as to facts based on the information of others, the Petitioner, after diligent inquiry, believes them to be true; and that any false statements herein are made subject to the penalties of 18 Pa.C.S. § 4904 (relating to unsworn falsification to authorities).

Date Signature of Counsel for Petitioner Form OC-05 rev. 07.01.20 Page 8 of 8 OATH OF SUBSCRIBING WITNESS(ES) REGISTER OF WILLS Estate of , Deceased

, (each) a subscribing witness to (Print Name/s) the [_]will [-] Codicil(s) presented herewith, (each) being duly qualified according to law, depose(s) and say(s) that she/he/they was/were presentand sawthe above _ Testator/ Testatrix sign the same andthat she/he/they signed the same and that she/he/they signed as a witness at the request of the Testator / Testatrix in her/his presence and in the presence of each other.

(Signature) (Signature) (Street Address) (Street Address) (City, State, Zip) (City, State, Zip) Executed in Register’s Office Executed out of Register’s Office

Commonwealth of Pennsylvania ) Sworn to or affirmed and subscribed C )SS: ounty of ) before me this_______day Sworn to or affirmed and subscribed of , : before me this day of ; Deputy for Register of Wills Notary Public My Commission Expires: (Signature and Seal of Notary or other official qualified to administer oaths. Show date of expiration of Notary’s Commission.)

NOTE: To be taken by Officer authorized to administer oaths. Please have present the original or copy of instrument(s) at time of notarization.

Form RW-03_ rev. 1.1.20 OATH OF NON-SUBSCRIBING WITNESS(ES) Estate of REGISTER OF WILLS , Deceased

? (each) being duly qualified according to law, depose(s) and say(s) that she/he/they was/were well-acquainted with and am/are

familiar with the handwriting and signature of the decedent, and that the signature of

Testament/Codicil of to the foregoing instrument purporting to be the Last Will and is in his/her own proper handwriting.

(Signature)

(Street Address)

{Signature}

(City, State, Zip) Executed in Register’s Office Sworn to or affirmed and subscribed before me this___. day of

Deputy for Register of Wills Form RW-04_ rev. 1.1.20 (Street Address)

(City, State, Zip) Executed out of Register’s Office

Commonwealth of Pennsylvania ) ) SS: County of ———_ ) Sworn to or affirmed and subscribed before me this day of Notary Public My Commission Expires: (Signature and Seal of Notary or other official qualified to administer oaths. Show date of expiration of Notary's Commission.)

OATH OF WITNESS(ES) TO WILL EXECUTED BY MARK Estate of REGISTER OF WILLS , Deceased (each) a

(Print Name/s) subscribing witness to the [Jwil [|Codicil(s) presented herewith, (each) being duly qualified according to law, depose(s) and say(s) that: Testator / Testatrix was unable to sign his/her name thereto; Testator's / Testatrix' name was subscribed thereto in Testator's / Testatrix' presence; Testator / Testatrix made his/her mark thereon; Testator /Testatrix and deponent(s) were present when Testator's / Testatrix' name was subscribed and when Testator / Testatrix made his/her mark; and Testator / Testatrix was present when the undersigned signed the []will [ |Codicil as witness(es).

(Signature) (Signature)

(Street Address) (Street Address)

(City, State, Zip) Executed in Register’s Office Sworn to or affirmed and subscribed before me this day of ;

Deputy for Register of Wills Form RW-05 rev. 1.1.20 (City, State, Zip) Executed out of Register’s Office Commonwealth of Pennsylvania ) ) SS: County of ) Sworn to or affirmed and subscribed before methis...= = ss day of

Notary Public My Commission Expires: (Signature and Seal of Notary or other official qualified to administer oaths. Show date of expiration of Notary's Commission.)

RENUNCIATION REGISTER OF WILLS Estate of , Deceased

The undersigned, , in the capacity/relationship as (Name or Corporate Name) . of the above Decedent, hereby renounces the right to administer the Estate of the Decedent and, to the extent permitted by law pursuant to 20 Pa.C.S. § 3155, respectfully requests that Letters be issued to

(Date) Name of Corporate Fiduciary (if applicable)

Signature of Officer/Representative Name of Person Title of Officer/Representative Address Address Telephone Telephone Email Email

Signature of Person Executed in Register’s Office g Sworn to or affirmed and subscribed Executed out of Register’s Office before me this day Commonwealth of Pennsylvania 5s )SS: of ' . County of

Before the undersigned personally appeared the party executing this renunciation and certified that he or she executed the renunciation for the purposes stated within on this... ss lay off

Deputy for Register of Wills Notary Public My Commission Expires: (Signature and Seal of Notary or other official qualified to administer Form RW-06 rev. 01.01.20 oaths. Show date of expiration of Notary's Commission.)

IMPORTANT NOTICE NOTICE OF ESTATE ADMINISTRATION PURSUANT TO Pa. O.C. Rule 10.5 THIS NOTICE DOES NOT MEAN THAT YOU WILL RECEIVE ANY MONEY OR PROPERTY FROM THIS ESTATE OR OTHERWISE Whether you will receive any money or property will be determined wholly or partly by the decedent’s will. If the decedent died without a will, whether you will receive any money or property will be determined by the intestacy laws of Pennsylvania.

BEFORE THE REGISTER OF WILLS.

INRE: ESTATE OF , Deceased File Number (Beneficiary) (Address) TO:

Please take notice of the death of the Decedent and the grant of Letters to the personal representative(s) named below. The Decedent died on , aresident of The Decedent died: [| testate (with a Will) or C] intestate (without a Will).

You may have a beneficial interest in the estate as follows: (If additional space is needed, use separate sheet) The name(s), address(es), and telephone number(s) of all personal representatives appointed are: NAME ADDRESS TELEPHONE

If the Decedent died testate, the Will has been filed with the Office of the Register of Wills of lf the Decedent died intestate, a Petition for the Grant of Letters of Administration was filed with the Office of the Register of Wills of The Register's address is

and telephone number is A copy of the Will or Petition may be obtained by contacting the Register of Wills and paying the charges for duplication.

Date Capacity: [_] Personal Representative [" ] Counsel Corporate Fiduciary (if applicable)

Name of Corporate Fiduciary Name of Person Name of Representative and Title Address Address Telephone Telephone Email Email Signature of Person

Signature of Officer/Representative Form RW-07 rev. 01.01.20 CERTIFICATION OF NOTICE UNDER Pa. O.C. Rule 10.5 REGISTER OF WILLS Name of Decedent:

Date of Death: File Number:

Date Letters Granted:

To the Register: | certify that Notice of Estate Administration required by Pa. O.C. Rule 10.5 of the Orphans’ Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on ; Name: Address:

(lf more space is needed, attach separate sheet.)

Notice has now been given to all persons entitled thereto under Pa. O.C. Rule 10.5 except:

Date —_—___—_—________ Capacity: [ ]Personal Representative [_]counser Corporate Fiduciary (if applicable)

Name of Corporate Fiduciary Name of Person Name of Representative and Title Address Address Telephone Telephone Email Email

Signature of Officer/Representative Form Signature of Person RW-08 rev. 01.01.20 INVENTORY REGISTER OF WILLS OF File Number The undersigned,

, Personal

Representative(s) of the Estate of

deceased, depose(s) and say(s) that the items appearing in the following Inventory include all of the personal assets wherever situated and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that the valuation placed opposite each item of said Inventory represents its fair value as of the date of Decedent's death, and that Decedent owned no real estate outside of the Commowealth of Pennsylvania except that which appears in a memorandum at the end of this Inventory. | verify that the statements made in this {Inventory are true and correct. | understand that false statements herein are made subject to the penalties of 18PaC.S. § 4904 relating to unsworn falsification to authorities.

Corporate Fiduciary (if applicable)

Name of Corporate Fiduciary

Name of Representative and Title

Signature of Officer/Representative Attorney — (Name)

(Name of Law Firm)

Signature of Personal Representative

Date (Supreme Court [.D.#)

(Address)

(Telephone)

(Email)

DATE OF DEATH LAST RESIDENCE

DECEDENT'S SOC. SEC. NO.

FIGURES MUST BE TOTALED (Attach additional sheets as needed)

TOTAL: $0.00 NOTE: The Memorandum of real estate outside the Commonweatth of Pennsylvania may, at the election of the personal representative, include the value of each item, but such figures should not be extended into the total of the Inventory. (See 20 Pa. C.S. § 3301(b)) Form RW-09_ rev. 01.01.20 Pa. O.C. Rule 10.6 STATUS REPORT REGISTER OF WILLS OF Name of Decedent:

Date of Death: File Number:

Pursuant to Pa. O.C. Rule 10.6, | report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete:............... [ ]Yes [| No 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete:

3. If the answer to No. 1 is YES, state the following: a. Did the personal representative file a final account with the Court? ....[ ]Yes [ ]No b. The separate Orphans’ Court No. (if any) for the personal representative's account is:

c. Did the personal representative state an account informally to the parties in interest? ... 20000000. 0 0. ee L] Yes C] No d. Copies of receipts, releases, joinders, and approvals of formal or informal accounts may be filed with the Clerk of the Orphans’ Court or may be attached to this report.

Date Capacity: [_]Personal Representative [Counsel Corporate Fiduciary (if applicabie)

Name of Corporate Fiduciary Name of Person Name of Representative and Title Address Address Telephone Telephone Email Email

Signature of Person

Signature of Officer/Representative Form RW-10_ rev. 01.01.20

Case-law data current through December 31, 2025. Source: CourtListener bulk data.