Court Opinion

ID: 9965633
Source: CourtListenerOpinion
Date Created: 2024-05-02 21:11:29.652716+00
Date Added: 2024-06-11T08:25:19.680131
License: Public Domain

Rule 5.50.   Settlement of Small Estates by Petition.

      (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 [is attached,] 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 a photocopy of the
                                  original will is attached] 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] 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] 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 or
            payment has not occurred.

(c)   Exhibits. The following items shall be attached as exhibits to the petition
      in the following order:

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             (1)    an original death certificate;

             (2)    [the decedent’s will, if any] 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)    [Pennsylvania Department of Revenue Notice of Appraisement
                    and Assessment of Tax] 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
                    [subparagraph] subdivision (b)(3)(iii).

      (d)    Notice. The petitioner shall serve written notice on interested parties in
             compliance with [Chapter III] Pa.R.O.C.P. 3.5(b).

[Explanatory] 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 [paragraph] 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 [paragraph] 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.

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      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 [Rule] Pa.R.O.C.P. 1.99.

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