SCPA § 1906

Trial and determination of debts, claims and expenses; statute of limitations 1 · as in force on May 31, 2026

§ 1906. Trial and determination of debts, claims and expenses; statute

of limitations

1. If any claim, debt, demand, charge, or expense set forth in the petition presented prior to an application for judicial settlement, or set forth in the account or presented on the judicial settlement is objected to by any party to the proceeding whose interest will be affected by its allowance or disallowance the claim, debt, demand, charge or expense shall be determined, notwithstanding its admission or allowance by the fiduciary.

2. Where a defense arises under the statute of limitations as to any item so admitted or allowed it shall be deemed to be rejected by the fiduciary at the time of the objection and the time between its presentation or the commencement of an action where it was not presented and the time of such objection shall not be a part of the time limited in this act for commencing an action thereon.

Official sourcehttps://www.nysenate.gov/legislation/laws/SCP/1906

In plain English

Objected-to claims are tried, and an objection can raise the statute of limitations.

(1) If any party whose interest is affected objects to a claim, debt, demand, charge or expense in the pre-settlement petition, the account, or presented on judicial settlement, the court must determine it, even if the fiduciary admitted or allowed it. ★
(2) If a statute of limitations defense applies to an admitted or allowed item, it is treated as rejected by the fiduciary at the time of the objection, and the time from its presentation (or from commencement of an action, if it was not presented) until the objection does not count toward the time to sue on it. ★

Marked in the text: penalties, time limits, sums of money. Editorial emphasis added by this edition; it does not appear in the statute as enacted.

In print

This provision appears in Volume 1 — The Surrogate's Court in Plain English; Volume 2 — The Surrogate's Court Procedure Act; Volume 5 — Your Career: Surrogate's Court in Plain English.