Exceptions to an Inventory or Accounting

(a) Time and Form of Filing. Exceptions to an inventory may be filed with the Register of Wills at any time after the filing of the inventory but not later than 3 months after the mailing of the notice of the filing of the final accounting. Exceptions to an accounting shall be filed with the Register of Wills within 3 months of the mailing of the notice of the filing of the accounting. The exceptions shall be in writing and shall contain the following information: (1) The name of beneficiary filing the exception. (2) The nature of the beneficiary’s interest in the estate. (3) A list of the specific exceptions and the grounds for each exception. (b) Notice and Responses. The Register of Wills shall mail to the personal representative written notice of the filing of exceptions to an inventory or accounting, and the personal representative shall file a response to the exceptions no later than 30 days from the date of the notice of the exceptions. (c) Hearing on the Exceptions. The parties shall confer and contact the Court to schedule a hearing on the exceptions to be conducted in the manner prescribed by Rule 198. History. Added, effective Dec. 25, 1974; amended Dec. 15, 2014, effective Jan. 1, 2015. Rule 198. Procedure on Hearing of Exceptions At the hearing of exceptions the personal representative shall be first heard upon the exceptions taken; then the exceptant shall be heard; and the personal representative shall be heard in rebuttal. If by the exceptions it is sought to surcharge the personal representative, the exceptant shall be first heard; then the personal representative shall be heard and then the exceptant shall be heard in rebuttal. History. Added, effective Dec. 25, 1974.