N.Y. Surrogate's Court Procedure Act § 2210: Voluntary account; process Upon a voluntary judicial settlement of the account of a fiduciary process must issue to: 1

§ 2210. Voluntary account; process

Upon a voluntary judicial settlement of the account of a fiduciary

process must issue to:

1. All unpaid creditors or persons claiming to be creditors of the

decedent.

2. The surety on his bond, if any.

3. All cofiduciaries who do not join in the petition.

4. The successor, if one has been appointed, in a case where the

petitioner has been removed or his letters have been revoked, and if no

successor has been appointed, all persons interested who are required to

receive process under this section.

5. The attorney general where he is required to be given notice of an

accounting proceeding pursuant to clause (D) of subparagraph one of

paragraph (e) of section 8-1.4 of the estates, powers and trusts law, or

where the decedent, infant or beneficiary died intestate as to any part

of the estate leaving one or more unknown distributees or one or more

distributees whose whereabouts are unknown.

6. The distributees where the decedent, infant or beneficiary died

intestate as to any property, except those who by acknowledged release

appear to have been paid.

7. All devisees, all trustees of any trust created by the will or the

lifetime trust instrument and all legatees except those who by

acknowledged release appear to be paid and if any such be an infant,

incompetent or conservatee whose legacy or claim has been paid, such

release shall be executed by the guardian, committee of his property and

if payment has been made to an infant, incompetent or conservatee under

the provisions of 2220, or EPTL 7-4.8 or 11-1.1, such release shall be

executed by the person to whom payment was made.

8. In the case of a guardian process shall also issue to the infant.

9. In the case of a trustee process shall also issue to all persons

who are entitled absolutely or contingently by the terms of the will,

lifetime trust instrument or by operation of law to share in the estate.

10. Where an accounting fiduciary accounts to himself in a separate

capacity as the fiduciary of a deceased beneficiary of the estate, or as

trustee or as guardian of an infant beneficiary, or as the committee of

an incompetent, or as the conservator of a conservatee it shall not be

sufficient to issue process to or obtain the appearance of the

accounting party in such separate capacity only, but in addition process

shall issue to all persons interested in the estate of the deceased

beneficiary, the infant, the incompetent, the conservatee or the trust

of which the accounting party is trustee. The provisions of this

subdivision shall not apply where the accounting fiduciary has in said

separate capacity one or more co-fiduciaries who are not his

co-fiduciaries in his accounting capacity.

11. Where any person to whom process is required to issue has died

process shall issue to his fiduciary and if none has been appointed to

all persons interested in the estate of the deceased as distributees,

nominated fiduciaries or named as legatees or devisees under any will of

the deceased filed in the court.

12. In any case the court may, for good cause shown, dispense with the

service of process on any person provided the value of his interest in

the estate does not exceed $500. Where service of process upon such

person has been dispensed with the decree setting the account shall not

be conclusive against him unless he shall before the entry of the decree

appear in the proceeding, waive the issuance or service of the process

or be served therewith.

13. Notwithstanding any other provision of this section to the

contrary, whenever the accounting party is the public administrator,

county treasurer or county officer succeeding to the duties of county

treasurer, where the beneficiaries are unknown, and there are no known

claimants as beneficiary, and where it appears that the value of the

interests of all beneficiaries in the estate does not exceed two

thousand five hundred dollars, the court may dispense with service of

process on beneficiaries. In such case the attorney general must be

cited and may make any objection to the account that could be made by

any beneficiary. The decree to be entered shall be binding upon any

person who shall ultimately be determined to be entitled to share in the

estate.

14. The provisions of section three hundred fifteen shall apply to a

proceeding under this section.