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SECTION 2203
Decree on filing instruments approving accounts 1
Surrogate's Court Procedure Act (SCP) CHAPTER 59-A, ARTICLE 22
§ 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guardian or lifetime trustee either that his letters have been revoked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.