Uniform Rule §207.42 Report of estates not fully distributed
(a) Whenever the estate of a decedent has not been fully distributed or a final accounting filed
with petition for settlement within two years from the date when the first permanent letters of
administration or letters testamentary were issued where the gross taxable estate of such decedent does
not require the filing of a federal estate tax return, and within three years if a federal estate tax return is
required, the executor or administrator shall, at or before the end of the first complete month following
the expiration of such time, file with the clerk of the court a statement in substantially the following
form: (see other side of this sheet for form)
(b) The court shall thereupon take steps as it deems appropriate to expedite the completion of the
administration of the estate and the distribution of all assets.
( c) Failure to file such statement will be considered by the court on any application for
commissions or legal fees and may constitute a ground for disallowance of commissions or fees.
(d) The periods set forth in subdivision (a) hereinabove stated are not intended to set a standard
time for completion of estate administration but rather to fix a period after which inquiry may be made by
the court.
(e) This section shall not limit the power of the court to direct an accounting at any time on its
own initiative or on petition pursuant to SCPA 2205.
SCPA, see McKinney’s Book 58A
NOTE: IF YOU HAVE NOT TAKEN THE NECESSARY STEPS TO CLOSE OUT THE ESTATE IN
OUR OFFICE, (Judicial Settlement - Affidavit & Final Order, filed all necessary releases and affirmation
by attorney or proceedings under SCPA § 2202 and § 2203), THE ESTATE IS NOT CONSIDERED
CLOSED BY THE SURROGATE’S OFFICE.
THEREFORE, EVEN THOUGH THE ESTATE ASSETS MAY HAVE BEEN DISTRIBUTED,
THE PROPER STEPS TO CLOSE OUT THE ESTATE MUST BE TAKEN. IT IS NOT SUFFICIENT
TO FILE THE ATTACHED FORM AND INDICATE THAT THERE ARE NO FUNDS REMAINING
IN THE FIDUCIARY’S HANDS.
