The Short Answer

In Pennsylvania, the court typically issues final distributions after the personal representative files an estate account along with a proposed distribution schedule, and the Orphans’ Court enters an adjudication/decree approving what gets paid and to whom. The exact “paperwork and receipts” can vary by county and by whether distribution is being made under a court decree (safer) or “at risk” without court approval (riskier).

What Pennsylvania Law Says

When an estate is ready to close, Pennsylvania law contemplates a formal accounting process: the personal representative files an account and a statement of proposed distribution, and the court then confirms the account and enters a decree of distribution identifying the distributees and their shares. Once distribution is made pursuant to that decree (or as permitted by rule after confirmation), the personal representative is generally protected from later liability for those distributed assets.

If you’re asking what the court “requires,” the most important concept is this: the court’s authority to approve and direct final distribution usually flows from the account + proposed distribution + adjudication/decree package, and local Orphans’ Court rules often dictate what supporting documentation (vouchers/receipts/releases) must be filed or produced.

The Statute

The primary law governing this issue is 20 Pa.C.S. § 3513.

This statute establishes that when a personal representative files an account, they must also file a statement of proposed distribution (or request the court/auditor determine distribution), with notice and objections handled as local rules prescribe.

Relatedly, the court’s confirmation and distribution order must be set out in an adjudication or decree of distribution. See 20 Pa.C.S. § 3514. And once distribution is made in conformity with the decree (or rule after confirmation), the personal representative is generally relieved of liability for the property distributed. See 20 Pa.C.S. § 3533.

For a deeper overview of the accounting step, you may also find helpful: What Is a Final Accounting in the Pennsylvania Probate Process?

Why You Should Speak with an Attorney

While the statutes provide the framework, what the court will actually demand before it signs off on final distributions often depends on local Orphans’ Court practice, the type of assets involved, and whether anyone is objecting. Legal outcomes often depend on:

• Strict Deadlines: Beneficiaries and creditors may have objection windows tied to the account/proposed distribution notice under local rules, and a decree can be challenged later only under limited circumstances (which can still create expensive litigation risk).
• Burden of Proof: If a beneficiary disputes an expense, commission, or payment, the personal representative may need to substantiate transactions with credible documentation (bank records, invoices, closing statements, proof of tax payments, etc.).
• Exceptions: Distributions made without court confirmation can be treated as “at risk,” and missing releases/receipts can leave the personal representative exposed if a claim or dispute surfaces after money is paid out.

In practice, attorneys often recommend obtaining and preserving beneficiary receipts and releases (and sometimes refunding agreements) to reduce the risk of later disputes—especially if you are trying to distribute without a formal court decree. If you want more context on documenting payments, see: How Do I Document and Handle Receipts for Estate Payments to Heirs or Service Providers in Pennsylvania?

Trying to handle final distributions without counsel can lead to rejected filings, delays at audit, or personal liability for the executor/administrator if something was paid incorrectly.

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Disclaimer: This article provides general information under Pennsylvania law and does not create an attorney-client relationship. Laws change frequently. For legal advice specific to your situation, please consult with a licensed attorney.