{"jurisdiction": "us-ny", "code": "nycrr", "section": "207.42", "citation": "Uniform Rules § 207.42", "heading": "Report of estates not fully distributed", "text": ["(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:", "SURROGATE'S COURT", "Report pursuant to 22 NYCRR 207.42", "___________________________________ COUNTY", "Estate of ______________________________________________, Deceased", "File No. ___________________________________", "Date of issuance of first permanent letters", "_________________________________________________________________", "Approximate amount of gross estate", "_________________________________________________________________", "Approximate amount that has been distributed to beneficiaries", "_________________________________________________________________", "Approximate amount remaining in fiduciary's hands at present", "_________________________________________________________________", "This estate has not yet been fully distributed for the following reason: (state briefly)", "_________________________________________________________________", "_________________________________________________________________", "_________________________________________________________________", "_________________________________________________________________", "Date of this report _____________________________________", "____________________________________________", "Fiduciary", "Address: ___________________________________", "Phone: ____________________________________", "___________________________________________", "Attorney for above Fiduciary", "Address: ___________________________________", "Phone: ____________________________________", "(b) The court shall thereupon take such 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) of this section 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."], "official_source": "https://www.nycourts.gov/rules/part-207-uniform-rules-surrogates-court", "from_official_api": true, "plain_english": "This rule makes executors and administrators **report to the court** when an estate is still not fully distributed after a set time.\n- **(a)** If the estate is **not fully distributed** and **no final accounting** with petition for settlement has been filed within **2 years** of the **first permanent letters** (when **no Federal estate tax return** is required), or **3 years** (when one **is** required), ★ the **executor or administrator** shall file a **statement with the clerk** **by the end of the first complete month** after that period ends. The form gives the county, estate name, file number, **date of first permanent letters**, approximate **gross estate**, amount **distributed**, amount **remaining** in the fiduciary's hands, the **reason** the estate is not yet distributed, and the date, with the names, addresses and phones of the **fiduciary** and the **attorney**.\n- **(b)** The court shall then take the steps it thinks appropriate to **speed up** administration and distribution.\n- **(c)** **Failure to file** the statement will be **considered on any application for commissions or legal fees** and **may be grounds for disallowing** them. ★\n- **(d)** These periods are **not a standard deadline** for finishing an estate; they only fix when the **court may make inquiry**.\n- **(e)** This rule does **not limit** the court's power to **direct an accounting at any time**, on its own or on petition under **SCPA 2205**.", "in_force_on": "2026-05-31", "retrieved": "2026-09-27", "url": "https://elyphived.com/us-ny/nycrr/207.42", "publisher": "Elyphived LLC"}