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petitioner has been removed or his letters have been revoked, and if no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