§ 3301. Duty of personal representative
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 20 Pa.C.S.A. Decedents, Estates and FiduciariesEffective: December 27, 2010
Effective: December 27, 2010
20 Pa.C.S.A. § 3301
§ 3301. Duty of personal representative
(a) General assets.--Every personal representative shall file with the register a verified inventory of all real and personal estate of the decedent, except real estate outside of this Commonwealth. An ancillary personal representative shall include in the inventory only assets for which he is responsible.
(b) Real estate outside of Commonwealth.--The inventory shall include at the end a memorandum of real estate outside of this Commonwealth. The memorandum, at the election of the personal representative, may indicate the value of each item of real estate included therein, but the values so fixed shall not be extended into the total of the inventory or included as real estate in subsequent accountings.
(c) Time for filing.--The personal representative shall file his inventory no later than the date he files his account or the due date, including any extension, for the filing of the inheritance tax return for the estate, whichever is earlier. Any party in interest in the estate may request the filing of an inventory at an earlier date by writing delivered to the personal representative or his attorney in which event an inventory shall be filed within three months after the appointment of the personal representative or within 30 days after the request, whichever is later. The court may direct the personal representative to file an inventory of estate assets at any time.
1972, June 30, P.L. 508, No. 164, § 2, eff. July 1, 1972. Amended 1984, Oct. 12, P.L. 929, No. 182, § 4, imd. effective; 2010, Oct. 27, P.L. 837, No. 85, § 4, effective in 60 days [Dec. 27, 2010].
JT. ST. GOVT. COMM. COMMENT--1949
Subsection (a): This replaces Sections 11(a) and 11(j) of the 1917 Act. Because of the all-inclusive language employed, a detailed enumeration of property to be included in the inventory as in Section 11 of the 1917 Act is unnecessary. While it is not required, it is suggested that a notation should be made of encumbrances on property included in the inventory, especially mortgages and judgments on real estate. It is not contemplated that the real estate will be described by metes and bounds.
Subsection (b): The provision for a memorandum of real estate outside of the Commonwealth is included not as a basis for future accountability of the personal representative but for the purpose of supplying creditors and persons interested in the estate with essential information. It is also included because it is often difficult to know whether assets located outside the state are real estate beyond the jurisdiction of the Pennsylvania courts or personal property for which the personal representative is accountable in Pennsylvania. If such items are included in memorandum form and are later reduced to cash or to such form that they can be brought into the accounting and jurisdiction of the Pennsylvania courts, then the accountant can charge himself with their then value. In the meantime persons interested in the estate are given some idea of the extent of the assets owned by the decedent at his death.
HISTORICAL AND STATUTORY NOTES
Act 1984-182 legislation
Act 1984-182 substantially rewrote subsec. (a); in first sentence of subsec. (b), following “outside of” substituted “this” for “the”; and, added subsec. (c).
Section 15(c) of Act 1984, Oct. 12, P.L. 929, No. 182, provides that the amendment to this section shall take effect immediately and shall “apply to the estates of all decedents dying on or after the effective date”.
Provisions of this section are similar to those of former 20 Pa.C.S.A. § 320.401.
Act 2010-85 legislation
Act 2010-85, § 4, in subsec. (c), substituted “may direct the personal representative to file an inventory of estate assets” for “, upon cause shown, may direct the filing of an inventory”.
1917, June 7 P.L. 447, § 11 (20 P.S. §§ 442 to 452).
1949, April 18, P.L. 512, art. IV, § 401 (20 P.S. § 320.401).
1956, Feb. 23, P.L. (1955) 1084, § 2.
20 Pa.C.S.A. § 3301, PA ST 20 Pa.C.S.A. § 3301
Current through 2018 Regular Session Act 16
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