§ 2210 — Voluntary account; process Upon a voluntary judicial settlement of the account of a fiduciary process must issue to: 1

New York § 2210

• Jurisdiction: New York
• Law SCP: Surrogate's Court Procedure
• Art. 22: Accounting

Text

§ 2210. Voluntary account; process\n Upon a voluntary judicial settlement of the account of a fiduciary\nprocess must issue to:\n 1. All unpaid creditors or persons claiming to be creditors of the\ndecedent.\n 2. The surety on his bond, if any.\n 3. All cofiduciaries who do not join in the petition.\n 4. The successor, if one has been appointed, in a case where the\npetitioner has been removed or his letters have been revoked, and if no\nsuccessor has been appointed, all persons interested who are required to\nreceive process under this section.\n 5. The attorney general where he is required to be given notice of an\naccounting proceeding pursuant to clause (D) of subparagraph one of\nparagraph (e) of section 8-1.4 of the estates, powers and trusts law, or\nwhere the decedent, infant or beneficiary died intestate as to any part\nof the estate leaving one or more unknown distributees or one or more\ndistributees whose whereabouts are unknown.\n 6. The distributees where the decedent, infant or beneficiary died\nintestate as to any property, except those who by acknowledged release\nappear to have been paid.\n 7. All devisees, all trustees of any trust created by the will or the\nlifetime trust instrument and all legatees except those who by\nacknowledged release appear to be paid and if any such be an infant,\nincompetent or conservatee whose legacy or claim has been paid, such\nrelease shall be executed by the guardian, committee of his property and\nif payment has been made to an infant, incompetent or conservatee under\nthe provisions of 2220, or EPTL 7-4.8 or 11-1.1, such release shall be\nexecuted by the person to whom payment was made.\n 8. In the case of a guardian process shall also issue to the infant.\n 9. In the case of a trustee process shall also issue to all persons\nwho are entitled absolutely or contingently by the terms of the will,\nlifetime trust instrument or by operation of law to share in the estate.\n 10. Where an accounting fiduciary accounts to himself in a separate\ncapacity as the fiduciary of a deceased beneficiary of the estate, or as\ntrustee or as guardian of an infant beneficiary, or as the committee of\nan incompetent, or as the conservator of a conservatee it shall not be\nsufficient to issue process to or obtain the appearance of the\naccounting party in such separate capacity only, but in addition process\nshall issue to all persons interested in the estate of the deceased\nbeneficiary, the infant, the incompetent, the conservatee or the trust\nof which the accounting party is trustee. The provisions of this\nsubdivision shall not apply where the accounting fiduciary has in said\nseparate capacity one or more co-fiduciaries who are not his\nco-fiduciaries in his accounting capacity.\n 11. Where any person to whom process is required to issue has died\nprocess shall issue to his fiduciary and if none has been appointed to\nall persons interested in the estate of the deceased as distributees,\nnominated fiduciaries or named as legatees or devisees under any will of\nthe deceased filed in the court.\n 12. In any case the court may, for good cause shown, dispense with the\nservice of process on any person provided the value of his interest in\nthe estate does not exceed $500. Where service of process upon such\nperson has been dispensed with the decree setting the account shall not\nbe conclusive against him unless he shall before the entry of the decree\nappear in the proceeding, waive the issuance or service of the process\nor be served therewith.\n 13. Notwithstanding any other provision of this section to the\ncontrary, whenever the accounting party is the public administrator,\ncounty treasurer or county officer succeeding to the duties of county\ntreasurer, where the beneficiaries are unknown, and there are no known\nclaimants as beneficiary, and where it appears that the value of the\ninterests of all beneficiaries in the estate does not exceed two\nthousand five hundred dollars, the court may dispense with service of\nprocess on beneficiaries. In such case the attorney general must be\ncited and may make any objection to the account that could be made by\nany beneficiary. The decree to be entered shall be binding upon any\nperson who shall ultimately be determined to be entitled to share in the\nestate.\n 14. The provisions of section three hundred fifteen shall apply to a\nproceeding under this section.\n