Accounts and Distribution

Necessity to Account


The guardian has a duty to account to the former minor at the termination of his guardianship when the minor attains the age of eighteen (18) years. It may be that the minor remains incapacitated and requires a guardian even after attaining majority. See Chapter 6. In order to obtain a discharge, the account must be filed with the Court. While this is the recommended procedure for concluding a minor’s estate, it is not required by law. See PEF Code §5161. Frequently, the former minor cannot afford the expense of an Orphans’ Court audit and prefers an informal settlement of the estate. Counsel for guardians who choose to proceed in this fashion must take extreme care in providing an accurate accounting and obtaining a full acknowledgment and release of liability from the former minor.

2.   Audit of a Guardian’s Account
    The basic audit procedure is covered in depth in Chapter 3. A guardian’s account is filed with the Clerk of the Orphans’ Court and is placed on the audit list in the identical manner as an account of a personal representative. The notice requirements are also the same. At the time the account is filed documents required by Phila.O.C. Rule 6.9.D(1) and (4) must be filed with the Clerk. Counsel must appear at audit and enter an appearance as explained in Chapter 3.


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