Current through Register Vol. 54, No. 44, November 2, 2024
(a)
Applicability. This Rule applies to all petitions filed
pursuant to
20 Pa.C.S. §
3102,
pertaining to settlement of small estates by petition.
(b)
Contents. In addition to
the requirements provided by the Rules in Chapter III, a petition shall set
forth the following:
(1)
Estate.
(i) the name and
address of each petitioner and the petitioner's relationship to the
decedent;
(ii) the decedent's name,
date of death, and domicile at the time of death;
(iii) a statement whether the decedent died
testate or intestate and, if testate:
(A)
that the original will has been lodged or probated with the Register;
or
(B) that the original will
cannot be produced, the reason it cannot be produced and that the Register
issued a decree accepting the photocopy as an original;
(iv) the name and address of each testate or
intestate beneficiary, and if any such beneficiary is a minor or otherwise
incapacitated, the name and address of such beneficiary's legal representative,
as applicable; and
(v) whether a
claim for family exemption is included, and if the claimant is not the
surviving spouse, the relationship of the claimant to the decedent, and a
statement that the claimant resided with the decedent at the date of death and
if the claimant is the surviving spouse, that he or she has not forfeited the
right to claim the family exemption.
(2)
Assets. All assets of
decedent's estate, other than real estate and property distributable under
20 Pa.C.S. §
3101,
and the value of each asset.
(3)
Liabilities.
(i) The names
and addresses of all known creditors, total amounts claimed by each, whether
the debts have been satisfied, and an itemized list of all debts, including
whether or not admitted, a description of the property claimed and the gross
value thereof, and whether there is any objection to the debt, and if so, by
whom;
(ii) an itemized list of
unpaid administrative expenses, unpaid taxes, all other unpaid debts, and, if
insolvent, as prioritized under
20 Pa.C.S. §
3392;
and
(iii) if the decedent was 55
years of age or older at the time of death, whether a request for a statement
of claim was sent to the Department of Human Services in accordance with
62
P.S. §
1412, the date the request was
made, and the response received from the Department.
(4)
Distribution.
(i) The name of any distributee paid prior to
the filing of the petition, including the nature and amount of each
payment;
(ii) the name of each
proposed distributee and respective proposed distribution;
(iii) the name of each interested person who
has consented to or joined in the petition; and
(iv) the names of each testate or intestate
beneficiary, as applicable, who has not consented to or joined in the
petition.
(5)
Taxes. A statement that a Pennsylvania inheritance tax return
has been filed, that all taxes due on the assets listed on the petition have
been paid in full, and that proof of such payment is attached to the petition,
or the reason why the filing has not been made orpayment has not
occurred.
(c)
Exhibits. The following items shall be attached as exhibits to
the petition in the following order:
(1) an
original death certificate;
(2) a
photocopy of the decedent's will along with either:
(i) proof the original will was lodged or
probated with the Register; or
(ii)
a decree of the Register accepting a photocopy as the original.
(3) documentation supporting the
statement required by subdivision (b)(5), if any;
(4) original consents, joinders, and
statements of no objection signed by interested parties; and
(5) a copy of any correspondence received
from the Department of Human Services in response to the statement of claim
referenced in subdivision(b)(3)(iii).
(d)
Notice. The petitioner
shall serve written notice on interested parties in compliance with Pa.R.O.C.P.
3.5(b).
Comment:
If the petitioner does not have the original will, he or she
must petition the Register for a decree accepting a photocopy of the will as
the original. The decree by the Register establishes the validity of the copy
of the will and is not intended to initiate probate.
20 Pa.C.S. §
3101,
referenced in subdivision(b)(2), sets forth certain allowable payments to the
decedent's family members, and to a licensed funeral director for the
decedent's burial expenses. Property payable under
20 Pa.C.S. §
3101
shall not be included when determining whether the decedent's personal property
exceeds a gross value of $50,000.
In subdivision(b)(3), the term "creditors" includes creditors
of the decedent on the date of death, providers of funeral services, and
providers of goods and services to the petitioner arising from settlement of
the estate.
The Medical Assistance Estate Recovery Program, established
by federal law, requires the Commonwealth to recover the Medical Assistance
costs from decedents' estates. See
42 U.S.C. §
1396p;
62 P.S. § 1412.
Examples of documentation required by subdivision (c)(3)
include, but are not limited to, a copy of the Pennsylvania Department of
Revenue Notice of Appraisement and Assessment of Tax, the filed inheritance tax
return together with proof of payment of the inheritance tax, or a statement
from the Department of Revenue or its agent that no tax is due.
The filings required by this rule are subject to the
Case Records Public Access Policy of the Unified Judicial System of
Pennsylvania. See Pa.R.O.C.P.1.99.
