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The Laws of New York
Court Acts of New York
CHAPTER 59-A
Surrogate's Court Procedure
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ARTICLE 21
Miscellaneous Proceedings
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CHAPTER 59-A
Surrogate's Court Procedure
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ARTICLE 23
Costs, Allowances and Commissions
This entry was published on 2023-11-17
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ARTICLE 22
Accounting
Surrogate's Court Procedure Act (SCP) CHAPTER 59-A
SECTION 2201
Accountability of legal life tenant or fiduciary, committee or conservator of legal life tenant Every right granted by this article to or...
SECTION 2202
Recording or filing instruments settling accounts in part or in whole There may be recorded or filed in the court any instrument settling...
SECTION 2203
Decree on filing instruments approving accounts 1
SECTION 2204
Judicial settlement where recovery has been had in negligence action 1
SECTION 2205
Compulsory account and related relief on a court's own initiative or on petition; who may petition 1
SECTION 2206
Compulsory account and related relief; proceedings thereupon 1
SECTION 2207
Accounting by fiduciary of deceased fiduciary, committee of incompetent fiduciary, or conservator of conservatee fiduciary 1
SECTION 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...
SECTION 2209
Affidavit to account To each account filed in the court, as prescribed in this article, must be appended the affidavit of the accounting ...
SECTION 2210
Voluntary account; process Upon a voluntary judicial settlement of the account of a fiduciary process must issue to: 1
SECTION 2211
Voluntary account; proceedings thereupon 1
SECTION 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 lo...
SECTION 2213
Accounting for claim for funeral expenses 1
SECTION 2214
Property of estate to be delivered on order 1
SECTION 2215
Decree for payment and distribution 1
SECTION 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 ...
SECTION 2217
When money or property may be retained 1
SECTION 2218
Deposit in court for benefit of legatee, distributee or beneficiary
SECTION 2219
Adjustment of advancements Where there is a surplus of personal property to be distributed and the advancement as provided in EPTL 2-1
SECTION 2220
Payment of share of infant, incompetent or conservatee or person under disability 1
SECTION 2221
Payment of legacy or distributive share to foreign fiduciary 1
SECTION 2222
Legacy or distributive share payable to unknown person to be paid to comptroller 1
SECTION 2222-A
Notice of legacy or distributive share payable to incarcerated individual or prisoner Where the legatee, distributee or beneficiary is an...
SECTION 2223
Funds paid into court 1
SECTION 2224
Id
SECTION 2225
Determination of distributees, devisees, legatees, beneficiaries and distributive and beneficial shares In any proceeding where the court...
SECTION 2226
Rights of alleged decedent upon return If letters shall issue upon the estate of an alleged decedent and if thereafter the person alleged...
SECTION 2227
Summary statement Each decree whereby an account is judicially settled must contain in the body thereof a summary statement of the accoun...
ARTICLE 22

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 incarcerated

individual 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.