{"jurisdiction": "us-ny", "code": "scpa", "section": "1906", "citation": "SCPA § 1906", "heading": "Trial and determination of debts, claims and expenses; statute of limitations 1", "text": ["§ 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_source": "https://www.nysenate.gov/legislation/laws/SCP/1906", "from_official_api": true, "plain_english": "Objected-to claims are tried, and an objection can raise the statute of limitations.\n- **(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. ★\n- **(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. ★", "in_force_on": "2026-05-31", "retrieved": "2026-09-27", "url": "https://elyphived.com/us-ny/scpa/1906", "publisher": "Elyphived LLC"}