Audits and Distribution
After the incapacitated person’s death, all claims against the incapacitated person should be presented to the personal representative of the incapacitated person’s estate. In making final distribution, the guardian may be discharged from responsibility by either:
1. “Piggyback” Account
  The guardian may distribute the deceased’s estate to the personal representative of the incapacitated person’s estate who will thereafter, file an account, attaching the guardian’s account as an exhibit. The guardian will be relieved of all liability when the property is distributed by the personal representative pursuant to the adjudication upon his account. See PEF Code §5533; cf. §3544.
2. Separate Account
  The guardian may file an account with the Court. See PEF Code §5531. The Auditing Judge shall only permit the payment of necessary administration expenses, including fees of the guardian and his attorney. See PEF Code §5534. The procedure with regard to his account is largely the same as that for decedent’s or minor’s estates. See PEF Code §5533; cf. §3533.

If the deceased is a veteran, a copy of the account filed with the Court (and, probably, notice of audit) should be sent to the Veterans Administration.


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