N.Y. Surrogate's Court Procedure Act § 2203: Decree on filing instruments approving accounts 1

§ 2203. Decree on filing instruments approving accounts

1. A fiduciary may present to the court a petition showing the names

and post-office addresses of all persons interested, that all taxes have

been paid or that no taxes were due and that the petitioner has fully

accounted and made full disclosure in writing of his administration of

the estate to all persons who would be required to be served with

process in a proceeding under section twenty-two hundred ten of this

article and praying for a decree releasing and discharging the

petitioner.

2. The petition shall also show

(a) in the case of a fiduciary other than a testamentary trustee,

guardian or lifetime trustee either that his letters have been revoked

or that he has been removed or that the time for creditors to present

claims has expired and that all known debts of the decedent and

administration expenses have been paid,

(b) in the case of a trustee whether or not the trust has been fully

executed,

(c) in the case of a guardian either that the infant has reached his

majority or has died.

3. The petitioner shall also file with the petition acknowledged

instruments executed by all the persons who would be required to be

served with process in a proceeding under section twenty-two hundred ten

of this article or in the case of an infant, incompetent or conservatee

whose legacy, distributive share or claim has been paid, by the

guardian, committee or conservator of his property or person receiving

payment, approving the account of the petitioner and releasing and

discharging the petitioner.

4. The court may thereupon make a decree releasing and discharging the

petitioner and the sureties on his bond, if any, from any further

liability to all persons interested.