ACCOUNTING Section 2201. Accountability of legal life tenant or fiduciary, committee or conservator of legal life tenant. 2202. Recording or filing instruments settling accounts in part or in whole. 2203. Decree on filing instruments approving accounts. 2204. Judicial settlement where recovery has been had in negligence action. 2205. Compulsory account and related relief on a court`s own initiative or on petition; who may petition. 2206. Compulsory account and related relief; proceedings thereupon. 2207. Accounting by fiduciary of deceased fiduciary, committee of incompetent fiduciary, or conservator of conservatee fiduciary. 2208. Voluntary account; who may petition. 2209. Affidavit to account. 2210. Voluntary account; process. 2211. Voluntary account; proceedings thereupon. 2212. Accounting for profit and loss. 2213. Accounting for claim for funeral expenses. 2214. Property of estate to be delivered on order. 2215. Decree for payment and distribution. 2216. Distribution in kind. 2217. When money or property may be retained. 2218. Deposit in court for benefit of legatee, distributee or beneficiary. 2219. Adjustment of advancements. 2220. Payment of share of infant, incompetent or conservatee or person under disability. 2221. Payment of legacy or distributive share to foreign fiduciary. 2222. Legacy or distributive share payable to unknown person to be paid to comptroller. 2222-a. Notice of legacy or distributive share payable to inmate or prisoner. 2223. Funds paid into court. 2224. Id.; where beneficiary`s name or whereabouts is unknown. 2225. Determination of distributees, devisees, legatees, beneficiaries and distributive and beneficial shares. 2226. Rights of alleged decedent upon return. 2227. Summary statement. S 2201. Accountability of legal life tenant or fiduciary, committee or conservator of legal life tenant Every right granted by this article to or against a testamentary trustee and the fiduciary, committee of a testamentary trustee or conservator shall apply to a similar proceeding by or against a legal life tenant and by or against the fiduciary, committee or conservator of a legal life tenant. S 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. S 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. S 2204. Judicial settlement where recovery has been had in negligence action 1. Where a judgment or compromise of a cause of action has been obtained and the proceeds are ready to be paid over and where the recovery is not an asset of the decedent`s estate but goes by special provision of law to designated persons or classes of persons, the fiduciary may at any time file a petition for the judicial settlement of his account relating to the proceeds and upon the return of process or upon the waiver of all persons interested, if adult and competent, the court may take and settle his account and direct payment to the parties entitled according to their respective rights and interests and upon filing receipts for the payments the party paying the money and the fiduciary shall be discharged from all further liability as to such cause of action and the proceeds. 2. Where such recovery has been had and the amount thereof paid to the fiduciary, he may in like manner have a judicial settlement of his account relating to such proceeds at any time and a decree made discharging him from all further liability concerning it. S 2205. Compulsory account and related relief on a court`s own initiative or on petition; who may petition 1. In the manner provided in this section and in section 2206, the court may at any time, upon it appearing that it is for the best interests of the estate, make an order (a) requiring a fiduciary to file an intermediate or final account within such time and in such manner as directed by it, (b) suspending a fiduciary who being duly cited to account neglects to appear on the return of process without showing a satisfactory excuse therefore, or who fails to file an account within such time and in such manner as directed by the court, (c) appointing an eligible person to succeed a fiduciary whose letters have been suspended, (d) fixing a trial date for a hearing on the removal of a fiduciary whose letters have been suspended, (e) fixing a trial date to take and state an account on behalf of a fiduciary who fails to file such account or procure its settlement, and (f) granting such other and further relief as the court may direct. 2. The court may make an order as provided in subdivision one of this section either on its own initiative or on the petition of: (a) a creditor, or (b) a person interested, or (c) a public administrator or county treasurer, or (d) any person in behalf of an infant or child born after the making of the will when interested in the estate, or (e) the fiduciary of a deceased person interested, or (f) a surety on the bond of the fiduciary required to account, or (g) a successor fiduciary or remaining fiduciary where letters of the predecessor or co-fiduciary have been revoked or the predecessor or co-fiduciary has been removed, or (h) a co-fiduciary after he or she has filed his or her account and a petition for its judicial settlement, or (i) the attorney-general of the state where any part of the estate may escheat to the state of New York. S 2206. Compulsory account and related relief; proceedings thereupon 1. A petition to compel an account made pursuant to 2205 may request multiple relief (a) pursuant to 711 and 719 to suspend and/or remove a fiduciary who fails to appear on the return date of process or fails to file an account within such time and in such manner as directed by the court; (b) to appoint, immediately, an eligible person to succeed a fiduciary whose letters have been suspended or revoked; and (c) to take and state an account on behalf of a fiduciary who fails to account and procure its settlement. 2. On the presentation of a petition made pursuant to 2205 or when so directed by the court, process, including a summary statement of any proposed stated account, shall issue to the fiduciary accordingly and on the return thereof if the fiduciary fails to appear or to file an account or to show good cause to the contrary or to present a petition as prescribed in 2208 the court may by order direct the fiduciary to account within the time and in the manner directed by the court, to cause process to issue requiring all persons necessary to be served under 2210 to show cause why the account should not be judicially settled, cause such process to be served upon such persons and that the fiduciary attend before the court from time to time for the purpose of the settlement of the account. In addition, the order may (a) immediately suspend the letters of a fiduciary who fails to appear on the return date of process or who fails to file an account within such time and in such manner as directed by the court, (b) immediately appoint an eligible person to succeed a fiduciary whose letters are suspended, (c) schedule a hearing for the modification or revocation of the letters of a fiduciary whose letters are suspended, and (d) schedule a hearing to take and state an account on behalf of a fiduciary who fails to file an account and procure its settlement. Such order shall also direct the issuance of supplemental process to such persons entitled to notice on an application to suspend, modify or revoke a fiduciary`s letters, to appoint a successor fiduciary or to settle a fiduciary`s account. 3. The pendency of a proceeding against a fiduciary to compel an accounting does not preclude the fiduciary from presenting a petition as prescribed in 2208. If such petition is presented on or before the return of process as prescribed herein, process issued thereon need not be directed to the petitioner who compelled the accounting, and the two proceedings must be consolidated. 4. After hearing the proofs of the parties the court may take and state the account and make such order or decree as justice shall require, notwithstanding the failure or refusal of the fiduciary to file such account and procure its settlement. S 2207. Accounting by fiduciary of deceased fiduciary, committee of incompetent fiduciary, or conservator of conservatee fiduciary 1. Where a fiduciary dies the court has the same jurisdiction upon the petition of any person required to be served upon a voluntary judicial settlement of the account of the deceased fiduciary to compel the fiduciary of the deceased fiduciary to account which it would have against the deceased fiduciary. 2. A fiduciary of a deceased fiduciary may voluntarily account for the acts and doings of the deceased fiduciary and for the property of the estate which had come into the possession of the latter, whether or not such property has come into the hands of the fiduciary of the deceased fiduciary, provided however, that the fiduciary of the deceased fiduciary shall not be accountable for such property except to the extent that he shall have assets of the estate of the deceased fiduciary. 3. On the death of a fiduciary while an accounting by or against him as such is pending before the court, the court may continue the proceeding where his fiduciary or successor has voluntarily made himself a party thereto or has been brought in by process, and proceed with the accounting and determine all questions and grant any relief which the court would have power to determine or grant in case such fiduciary had not died or in case the fiduciary of the deceased fiduciary had voluntarily petitioned for an accounting as provided in this section. 4. On a petition filed by a fiduciary of a deceased fiduciary there shall be brought in the persons who would be necessary parties to a proceeding commenced by the deceased fiduciary for a judicial settlement of his accounts and also if a successor of the deceased fiduciary has been appointed, such successor or his fiduciary. 5. If upon the accounting the court finds that there can be a distribution in whole or in part to the parties entitled thereto it may make a decree accordingly and may also therein direct payment and delivery of the balance of the estate by the fiduciary of the deceased fiduciary upon such terms and security as it deems proper. For the purpose of payment and distribution the fiduciary of the deceased fiduciary shall have all the powers and duties of the deceased fiduciary. 6. Upon the settlement of the account the court may allow to the fiduciary of the deceased fiduciary reasonable compensation for any service rendered by him to the estate accounted for. The compensation so allowed plus any commissions retained by the deceased fiduciary or payable to his estate shall in no event exceed a full commission under 2307, 2308 or 2309, whichever section is applicable to the type of the deceased fiduciary. 7. The court may grant to the fiduciary of a deceased fiduciary all of the rights and powers of the deceased fiduciary, subject to all of the duties and liabilities of such deceased fiduciary. 8. Every right granted by this section to or against the fiduciary of a deceased fiduciary shall apply to a similar proceeding by or against the committee of an incompetent fiduciary or the conservator of a conservatee fiduciary. S 2208. Voluntary account; who may petition In any of the following cases a fiduciary may present to the court his account and a petition praying that his account be judicially settled and that all necessary and proper parties be required to show cause why such settlement should not be had: 1. By a fiduciary other than a guardian or trustee, (a) Where the time for presentation of claims as fixed by a published notice has expired or 7 months have expired since letters were issued to the original fiduciary. (b) Where his letters have been revoked. (c) Where the court at any time within 6 months after the issuance of letters to the original fiduciary entertains an application by the fiduciary for the judicial settlement of his account and it appears from the petition or account that a disposition of the decedent`s real property will be necessary for any of the purposes specified in 1902. (d) Where his account has not been judicially settled within 1 year preceding the application therefor and the application is entertained. 2. By a guardian, (a) Where a petition for a compulsory judicial settlement of his account may be presented by any other person. (b) Where he has expended all of the estate of the infant and the court deems it proper that he should be discharged. 3. By a trustee, (a) Where one or more distinct and separate trusts created by the will or lifetime trust instrument have been or are ready to be executed. (b) Where his account has not been judicially settled within 1 year preceding the application therefor and the court entertains the application. S 2209. Affidavit to account To each account filed in the court, as prescribed in this article, must be appended the affidavit of the accounting party to the effect that the account contains according to the best of his knowledge and belief a true statement of all his receipts and disbursements on account of the estate and of all money or other property belonging to the estate which have come into his hands or been received by any other person by his order or authority for his use and that he does not know of any error or omission in the account to the prejudice of any creditor of, or person interested in, the estate. S 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. S 2211. Voluntary account; proceedings thereupon 1. On the return of process issued as prescribed in the preceding section the court must take the account, hear the proofs of the parties respecting it and make such order or decree as justice shall require. 2. The fiduciary may be examined under oath by any party to the proceeding either before or after filing objections, if any, to the account, as to any matter relating to his administration of the estate. S 2212. Accounting for profit and loss No profit shall be made by a fiduciary by the increase nor shall he sustain any loss by the decrease or loss without his fault of any part of the estate, but he shall be charged with the increase and credited for the decrease or loss on the settlement of his accounts.
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S 2213. Accounting for claim for funeral expenses 1. If upon any accounting it shall appear that a fiduciary has failed to pay a claim for funeral expenses, the amount of which has been fixed by the court as provided in 2101 and 2102 or upon the accounting, he shall not be credited with the payment of any debt or claim against the decedent until the claim for funeral expenses has been paid, but such claim shall not be paid before the expenses of administration are paid. 2. In any accounting the claim for funeral expenses shall be separate and apart from the claim for expenses of administration. S 2214. Property of estate to be delivered on order 1. The court has jurisdiction to compel a fiduciary or the fiduciary or successor of any deceased fiduciary at any time to deliver any of the property of the estate which has come into his possession or is under his control and if it be delivered over after a decree must allow such credit upon the decree as justice shall require. 2. The court has jurisdiction when a fiduciary has died, absconded, become incompetent, has been removed or his letters have been revoked to direct him or any person, firm or corporation having possession or control of any property belonging to the estate to deliver it to the court or a successor appointed by the court or as directed by the decree made pursuant to 2207 or CPLR 2510. S 2215. Decree for payment and distribution 1. Where an account is judicially settled as prescribed in this article and any part of the estate remains and is ready to be distributed the decree must direct the payment and distribution therefrom of the shares of the persons entitled thereto, except that no decree of distribution shall be made in an accounting proceeding in which there has been a disposition of real property pursuant to article 19 commenced within 6 months from the grant of letters until time for the presentation of claims as fixed by a published notice has expired or 7 months have expired since letters were first issued and if there be creditors who were not served with process upon the petition for accounting, until supplemental process shall have issued to them. 2. The court may award to a surviving spouse or child the same relief as to set-off of exempt property which may be awarded in such person`s favor on a petition presented as prescribed in 2102. 3. If any creditor or person interested has received estate assets in excess of the amount determined on the settlement of the account to be due him the court is authorized to direct in the decree repayment by him of the excess to the fiduciary of the estate or otherwise as justice shall require and the exercise of such power by the court heretofore is confirmed. S 2216. Distribution in kind At any time during the administration of an estate or upon an accounting the court may direct the conveyance of any unsold realty or the delivery of any unsold chattel or the assignment of any uncollected demand or any other personal property to a party or parties entitled to payment or distribution, in lieu of the money value of the property at the fair market value at the date of distribution. S 2217. When money or property may be retained 1. In any of the following cases the decree must direct that a sum sufficient to satisfy a debt or claim or the proportion to which it is entitled, together with the probable amount of the interest and costs, or that any personal property the right to which is in controversy, be retained in the hands of the accounting party or be deposited in a bank or trust company, subject to the order of the court, or be paid into the court for the purpose of being applied to the payment of the debt or claim or to the satisfaction of any judgment recovered and that so much thereof as is not needed for such purposes be afterwards distributed: (a) Where an admitted debt of the decedent, ascertainable in amount, is not yet due and the creditor will not presently accept payment with a rebate of interest, or (b) Where a claim for a debt, ascertainable in amount, but not yet due has been disputed or rejected, or (c) Where an action is pending between the fiduciary and a person claiming to be a creditor of the decedent, or (d) Where on the judicial settlement of the account of a trustee a controversy respecting the right of a party to share in the estate or other personal property held by the trustee has not been determined. 2. Upon the determination of the debt or claim or the right to the personal property any party may present a petition to the court praying for directions as to the disposition of the moneys or property retained. S 2218. Deposit in court for benefit of legatee, distributee or beneficiary. 1. (a) Where it shall appear that an alien legatee, distributee or beneficiary is domiciled or resident within a country to which checks or warrants drawn against funds of the United States may not be transmitted by reason of any executive order, regulation or similar determination of the United States government or any department or agency thereof, the court shall direct that the money or property to which such alien would otherwise be entitled shall be paid into court for the benefit of said alien or the person or persons who thereafter may appear to be entitled thereto. The money or property so paid into court shall be paid out only upon order of the surrogate or pursuant to the order or judgment of a court of competent jurisdiction. (b) Any assignment of a fund which is required to be deposited pursuant to the provisions of paragraph one (a) of this section shall not be effective to confer upon the assignee any greater right to the delivery of the fund than the assignor would otherwise enjoy. 2. Where it shall appear that a beneficiary would not have the benefit or use or control of the money or other property due him or where other special circumstances make it desirable that such payment should be withheld the decree may direct that such money or property be paid into court for the benefit of the beneficiary or the person or persons who may thereafter appear entitled thereto. The money or property so paid into court shall be paid out only upon order of the court or pursuant to the order or judgment of a court of competent jurisdiction. 2-a. Where it appears to the court that the laws of a foreign country or sovereignty effectively deny a New York state resident beneficiary legatee or distributee of the benefit, use or control of money or other property, a decree issued in a matter concerning the right of a resident of such foreign country or sovereignty to the benefit, use or control of money or other property with a situs in New York state may direct that such money or property be paid into the court for the benefit of the beneficiary or the person or persons who may thereafter appear entitled thereto. The money or property so paid into the court shall be paid out only upon order of the court or pursuant to the order or judgment of a court of competent jurisdiction. 3. In any such proceeding where it is uncertain that an alien beneficiary or fiduciary not residing within the United States, the District of Columbia, the Commonwealth of Puerto Rico or a territory or possession of the United States would have the benefit or use or control of the money or property due him the burden of proving that the alien beneficiary will receive the benefit or use or control of the money or property due him shall be upon him or the person claiming from, through or under him. 4. Nothwithstanding any laws of inheritance or descent and distribution of any state or territory of the United States, and notwithstanding similar laws of foreign countries or sovereignties, such states or territories of the United States or foreign countries or sovereignties may not claim for themselves, as heirs or distributees or by any other theory of inheritance, any funds whose situs is in this state and which have been deposited pursuant to the laws of the state of New York for the benefit of any distributee, heir, legatee or owner of said funds, whether known or unknown, or for any person whose whereabouts are unknown. S 2219. Adjustment of advancements Where there is a surplus of personal property to be distributed and the advancement as provided in EPTL 2-1.5 consisted of personal property or where a deficiency in the adjustment of an advancement of real property is chargeable on personal property, the decree for distribution in the court must adjust all the advances which have not been previously adjusted by a court of competent jurisdiction and if any person to be affected by the decree is not a party to the proceeding the court must cause him to be brought in by supplemental process. S 2220. Payment of share of infant, incompetent or conservatee or person under disability 1. Where an infant, incompetent, conservatee, or person under disability is entitled to money or property as beneficiary of an estate or to the proceeds of any action brought as prescribed in EPTL 5-4.1 or to the proceeds of a settlement of a cause of action for personal injuries, the decree or order shall direct that it be paid or delivered to the guardian, committee or conservator of the property of such person upon the filing of sufficient security, except as provided in EPTL 7-4.9 or 11-1.1, unless the money or property payable or deliverable to the infant, incompetent, or conservatee, or person under disability does not exceed in value $10,000, in which case the decree or order may order it to be paid or delivered to a parent of such person or to some competent adult with whom such person resides or who has some interest in such person`s welfare, for the use and benefit of such person. 2. If the sum payable to a patient in an institution in the state department of mental hygiene is not in excess of the amount which the director of the institution is authorized to receive pursuant to section 29.23 of the mental hygiene law, the decree or order may order it to be paid to such director for use as provided in that section. 3. If there be no guardian, committee or conservator of the property the decree or order may provide that the sum payable to the infant, incompetent or person under substantial impairment within the meaning of the conservatorship provisions of article seventy-seven of the mental hygiene law not disposed of as above be paid into the court or the court may order that money constituting any part of the property be deposited in one or more specified insured banks or trust companies or be invested in one or more specified accounts in insured savings and loan associations subject to withdrawal only upon order of the court, except that no court order shall be required to pay over to the infant who has attained the age of eighteen years all moneys so held unless the depository is in receipt of an order from a court of competent jurisdiction directing it to withhold such payment beyond the infant`s eighteenth birthday. 4. If money or property is payable or deliverable under subdivision one of this section to a person under disability as defined in article seventy-seven of the mental hygiene law, the court may pursuant to such article appoint a conservator provided that: the person under the disability resides within the county in which the proceeding is pending; no guardian, committee or conservator has been appointed by the supreme court or county court; and the money or property is to be paid or delivered to the conservator. 5. If any proceeds payable to an infant, incompetent or person under disability pursuant to this section are proposed to be paid by way of a structured settlement, which shall include any settlement whose terms contain provisions for the payment of funds on an installment basis, the court may approve such settlement, provided that, with respect to future installment payments, the court may order that each party liable for such payments shall fund such payments, in an amount necessary to assure the future payments, in the form of an annuity contract executed by a qualified insurer and approved by the superintendent of insurance pursuant to articles fifty-A and fifty-B of the civil practice law and rules. S 2221. Payment of legacy or distributive share to foreign fiduciary 1. Where a beneficiary of an estate is entitled to money or property within the jurisdiction of the court and such beneficiary is a non-domiciliary infant, incompetent, conservatee or decedent, payment or delivery thereof may be directed by the court to the fiduciary, committee or conservator, by whatever title such foreign fiduciary may be designated, of the property or estate of the non-domiciliary infant, incompetent, conservatee or decedent, upon proof satisfactory to the court that the foreign fiduciary is entitled to receive such money or property in accordance with the terms and conditions of EPTL 13-3.4 and that the fiduciary, committee or conservator has filed at the domicile security sufficient to cover such payment or delivery or that no security is required at the domicile of the beneficiary. In the case of a deceased beneficiary there shall be submitted proof that he has no known creditors within this state. 2. The court may direct such payment or delivery in a decree judicially settling the account of a fiduciary or in an order entered upon the application of the fiduciary holding such money or property for distribution or of the foreign fiduciary, committee or conservator. S 2222. Legacy or distributive share payable to unknown person to be paid to comptroller 1. Where the person entitled to a legacy or distributive share is unknown the decree must direct the fiduciary to pay the amount thereof to the comptroller of the state for the benefit of the person or persons who may thereafter appear to be entitled thereto. The decree must also direct that such payment be accompanied by a copy of the decree, certified by the clerk of the court to be a true copy of the original on file in his office. The fee for such certification shall be deemed a necessary and proper disbursement, to be charged against and deducted from said legacy or distributive share prior to payment of same to the comptroller, said disbursement to be paid or credited to the person making the same, as the surrogate in said decree may direct. 2. The court or the supreme court upon the petition of a person claiming to be so entitled and upon at least 14 days` notice, accompanied with a copy of the petition, to the attorney general, the state comptroller and the public administrator of the county or if there be none, the county treasurer, may by a reference or by directing the trial of an issue by a jury or otherwise, ascertain the rights of the persons interested and grant an order directing the payment of any money which appears to be due to the claimant, but without interest and after deducting all expenses incurred by the state with respect thereto. 3. The comptroller upon the production of a certified copy of the order must draw his warrant upon the abandoned property fund for the amount therein directed to be paid payable to the person entitled thereto. 4. At any time prior to the granting of an order therein notice of the claim, accompanied with a copy of the petition, shall be given by the petitioner to such persons and in such manner as directed by the court. S 2222-a. Notice of legacy or distributive share payable to inmate or prisoner Where the legatee, distributee or beneficiary is an inmate serving a sentence of imprisonment with the state department of correctional services or a prisoner confined at a local correctional facility, the court shall give prompt written notice to the state crime victims board, and at the same time direct that no payment be made to such inmate or prisoner for a period of thirty days following the date of entry of the order containing such direction. S 2223. Funds paid into court 1. Where it appears that the whereabouts of any legatee, distributee, creditor or other person entitled to payment from the estate is unknown the decree must direct the fiduciary to pay into court the legacy, distributive share or money due such person which is not paid to the person entitled thereto within such time as directed by the court, which shall, however, be not later than 6 months from the time when the decree is made or when the legacy, distributive share or money is payable by the terms of the decree. 2. If at the expiration of 6 months after the making of the decree it is shown to the court that payment of the legacy, distributive share or money cannot be made to the person entitled thereto, an order may be made directing the payment thereof into court. 3. The money so paid into court can be paid out only by the order of the court or a court of competent jurisdiction. 4. Except in the counties wholly within the city of New York, if the amount payable does not exceed $50 a county treasurer may pay it without a court order to the person entitled thereto. 5. The state comptroller may institute any necessary proceeding before the court to compel the deposit of such moneys in court which have not been paid over or deposited after the expiration of 6 months or the expiration of such shorter period as directed by the court. 6. Where a sum of money in excess of $250 has been paid into court and subsequently paid to the state comptroller as abandoned property pursuant to paragraph (a) of subdivision 1 of section 600 of the abandoned property law an order for the payment of such money from the abandoned property fund shall be made by the court only upon notice to the state comptroller, to all persons who have made claim thereto and to such other persons as directed by the court. S 2224. Id.; where beneficiary`s name or whereabouts is unknown 1. Where it appears to the satisfaction of the court that the name or whereabouts of any person interested in the estate as a beneficiary or assignee cannot be ascertained after the exercise of due diligence and that the value of such person`s interest in the estate does not exceed the sum of $1,000, the court may direct by order or decree the fiduciary to pay the amount of such person`s interest into the court for the benefit of the person or persons who may thereafter appear to be entitled thereto. 2. Upon making the payment as provided above the fiduciary shall be discharged from all futher liability as to the amount paid into court. The order or decree may be granted on the petition of a fiduciary. 3. Notice of the application therefor shall be given to the persons and in the manner directed by the court or the court may dispense therewith. 4. The money so paid into court as above provided may be paid out only by the order of the court or pursuant to an order or judgment of a court of competent jurisdiction. 5. Except in the counties wholly within the city of New York, if the amount payable does not exceed $50 a county treasurer may pay it without a court order to the person entitled thereto. S 2225. Determination of distributees, devisees, legatees, beneficiaries and distributive and beneficial shares In any proceeding where the court is required to determine the distributees entitled to share in the estate under EPTL 4-1.1, or where a devisee, legatee or a beneficiary of a will or trust subject to the jurisdiction of the court is entitled to money or property upon the occurrence of a specified event, the petition may request the court as incidental thereto to adjudge that (a) a person who might otherwise be a distributee, devisee, legatee or beneficiary is dead or (b) that no distributees, devisees, legatees or beneficiaries other than those stated in the record exists. Citation shall issue to the person named and to unknown distributees or to unknown devisees, legatees or beneficiaries, if any. For the purposes of this section, a "specified event" shall be the time specified in the will or lifetime trust for the determination of the identity of the devisee, legatee, beneficiary or members of a class thereof entitled to share in the estate or trust property. (a) If it is established to the satisfaction of the court that a person who would be a distributee, or a devisee, legatee or beneficiary upon the occurrence of a specified event, has not been heard from for a period of at least three years since the death of the decedent, or since the occurrence of such event, as the case may be, that a diligent search has been made to discover evidence that such person is still living, and that no such evidence has been found, the court may make a determination that such person is presumed dead and that he or she predeceased the decedent without issue or that such devisee, legatee or beneficiary is presumed to have died prior to the occurrence of such event and that such person died prior thereto without issue other than those issues stated in the record. (b) If it appears to the satisfaction of the court that diligent and exhaustive efforts have been made from all available sources to ascertain the existence of distributees, or members of a class of devisees, legatees or beneficiaries, that at least three years have elapsed since the death of the decedent, or since the occurrence of the specified event upon which such class is finally determined, as the case may be, that the parties before the court know of no distributees of the decedent, or of such legatees, devisees or beneficiaries, other than those stated in the record, and that no claim to a share in the estate or trust has been made by any person whose relationship or existence has not been established in the record, the court may make a determination that no distributee of the decedent or class of distributees exists, or that no such devisee, legatee or beneficiary, or members of a class of legatees, devisees or beneficiaries exists, other than those whose status is established in the record before the court. (c) Upon making the findings under subdivision (a) or (b) of this section, the court may direct distribution of the assets to those distributees or to those devisees, legatees and beneficiaries whose relationship or present existence has been established in the record before the court. S 2226. Rights of alleged decedent upon return If letters shall issue upon the estate of an alleged decedent and if thereafter the person alleged to be dead shall return he or she shall on demand receive the property then in the hands of the fiduciary after reserve for any unpaid administration charges and shall have only the further rights to compel an accounting on the part of his or her fiduciary and to enforce the decree made thereon. His or her fiduciary shall not be liable for moneys or assets disbursed or delivered by him or her in good faith and the person alleged to be dead may not, upon his or her return, review any matter or recover any property embraced in any account of his or her fiduciary which may have been finally settled by decree entered prior to the date when his or her fiduciary shall have had actual notice that he or she is still living. S 2227. Summary statement Each decree whereby an account is judicially settled must contain in the body thereof a summary statement of the account as settled or must refer to such summary, which must be recorded.