Disclaimer
This article is for informational purposes only and does not constitute legal advice. Consult a qualified probate attorney to address your specific situation.
Detailed Answer
When you serve as a personal representative (executor) in a Delaware probate case, you must file a final accounting with the Register of Wills before closing the estate. Delaware law generally requires this filing within one year of your appointment or within any time frame set by court order. If you need more time, you can ask the court to extend the deadline.
1. Review the Applicable Statutes
Under 12 Del. C. Ch. 25, especially §§ 2506 and 2507, the Register of Wills may grant an extension for filing a final accounting upon a showing of good cause.
2. Prepare a Petition for Extension
- Caption your document as a “Petition for Extension of Time to File Final Accounting.”
- Identify the decedent’s name, estate file number, and date of your appointment.
- Explain specific reasons why you need more time (e.g., locating assets, addressing creditor claims, extraordinary delays in property valuation).
- Propose a new realistic deadline (commonly 3–6 months beyond the original due date).
3. Serve Notice on Interested Parties
Delaware law requires you to serve a copy of your petition on all heirs, beneficiaries, and known creditors. This ensures they have an opportunity to object. Prepare an affidavit of service to file with the court.
4. File the Petition with the Register of Wills
Submit your petition, affidavit of service, and any supporting documents to the Register of Wills in the county where the estate is probated. Pay any required filing fee. The Register will schedule a review or hearing.
5. Attend the Hearing (if scheduled)
If the Register of Wills or Orphans’ Court schedules a hearing, attend and be prepared to explain why you need more time. Bring any supporting evidence, such as appraisals or correspondence with creditors.
6. Receive the Court’s Decision
If the court approves your request, you’ll receive a written order extending the deadline. Make sure you calendar the new due date and complete the final accounting accordingly. If the court denies the request, you must file by the original deadline or face potential sanctions.
Helpful Hints
- Start your extension request early—ideally 30 days before the deadline.
- Keep beneficiaries informed to reduce objections.
- Document all efforts to finalize the accounting (bank statements, appraisal reports, correspondence).
- Consult with a probate attorney if complications arise (e.g., disputed claims or missing assets).
- Use certified mail for service of process and maintain proof of delivery.