SCPA § 2202

Recording or filing instruments settling accounts in part or in whole There may be recorded or filed in the court any instrument settling...  ·  as in force on May 31, 2026

§ 2202. Recording or filing instruments settling accounts in part or in

whole

There may be recorded or filed in the court any instrument settling an account in whole or in part executed by one or more fiduciaries and one or more legatees, devisees, distributees, beneficiaries, creditors or infants who have attained majority or in the case of an infant, incompetent or conservatee whose legacy, distributive share, beneficial interest or claim has been paid, by the guardian, committee or conservator of his property or the person receiving payment. Every such instrument to be recorded shall be acknowledged and if recorded, the record thereof, or a certified copy of the record or instrument shall be presumptive evidence of the contents of such instrument and its due execution.

Official sourcehttps://www.nysenate.gov/legislation/laws/SCP/2202

In plain English

An instrument settling an account, in whole or in part, signed by the fiduciaries and the people paid (legatees, devisees, distributees, beneficiaries, creditors, a minor who has since come of age, or the guardian, committee or conservator of someone under disability), may be recorded or filed in the court. ★ It must be acknowledged. The record, or a certified copy, is presumptive evidence of what the instrument says and that it was properly signed.

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.