Pennsylvania Consolidated Statutes

20 Pa. Cons. Stat. § 3540 (2026)

  Absentee and additional distributees.

✓ current as of May 2026
Coverage note: this corpus holds the consolidated Pa.C.S. titles only. Unconsolidated P.S. statutes (UTPCPL 73 P.S. § 201-1, Liquor Code, wage payment laws) are not included; a miss here does not mean the statute does not exist. Check palegis.us.
Find cases: SyfertCases citing this section PA-LEGpalegis.us JustiaTitle on Justia CornellLII Search CasesGoogle Scholar

§ 3540.  Absentee and additional distributees.

(a)  Distributions due absentees.--

(1)  If the continued existence or whereabouts of an heir, devisee or legatee who once existed cannot be ascertained at the time of the audit of the personal representative's account, the court, unless it finds pursuant to section 5701 (relating to proof of death) that the absentee's death has disqualified him as a distributee of the estate, or unless a trustee has been appointed for such absentee pursuant to section 5702 (relating to trustee for absentee), shall direct that any property distributable to the absentee shall be converted into money that shall be paid into the State Treasury, through the Department of Revenue. The moneys shall be held in a custodial capacity subject to refund, without appropriation, pursuant to section 24 of Article III of the Constitution of Pennsylvania.

(2)  The court shall retain jurisdiction with respect to any claim to such moneys. Upon further findings and order of court that a claimant is entitled to all or a part of the moneys, the Department of Revenue, upon petition, shall refund such moneys pursuant to the order of court.

(b)  Possibility of additional distributees.--If the existence of a person or persons would affect the distribution of an estate but there is no proof that such a person ever existed, and the court is satisfied that all reasonable steps have been taken to determine whether such a person existed, the court may award distribution of the estate to those who would be entitled if no such person existed, with or without refunding bonds. Any such bond shall be without security, shall be in such form and amount as the court directs, shall be executed by each distributee and filed with the clerk, and shall provide that if, within seven years or any shorter period fixed by the court, it is later established that there is an additional person or persons entitled to share in the distribution of the estate, the distributee upon demand will return such portion or all of the property received by him as the court may direct or, if it has been disposed of, will make such restitution as the court deems equitable. In the case of distribution under this subsection to the Commonwealth as intestate heir, in lieu of bond, payment shall be as provided in subsection (a).

(July 11, 1980, P.L.565, No.118, eff. imd.; Oct. 12, 1984, P.L.929, No.182, eff. imd.)

 

Cross References.  Section 3540 is referred to in section 7799.2 of this title.

Notes of Decisions
Cited in 4 cases, 1984–1997 · leading case: Est. of Cox, 476 A.2d 367 (Pa. 1984).
Est. of Cox, 476 A.2d 367 (Pa. 1984). · cites it 2× “It is true that this statute requires only that the court be satisfied that “all reasonable steps have been taken to determine [the possible existence of an additional distributee who would effect the distribution of the estate]”, 20 Pa.C.S. § 3540, but the statute does not…”
In Re Jones, 660 A.2d 76 (Pa. Super. Ct. 1995). “years or any shorter period fixed by the court, it is later established that there is an additional person or persons entitled to share in the distribution of the estate, the distributee upon demand will return such portion or all of the property received by him as the court may…”
In re the Est. of McCutcheon, 699 A.2d 746 (Pa. Super. Ct. 1997). “The court then found that because the accountant was unable to ascertain whether Patricia Sanders had issue, it awarded the one-third share to the Commonwealth pursuant to 20 Pa.C.S. § 3540, Absentee and additional distribu-tees, which states as follows: (a)Distributions due…”
Estates of Sewell W., 22 Pa. D. & C.4th 458 (1994). “could not be located, and so his share under the wills was paid over to the Commonwealth pursuant to section 3540(a) of the PEF Code, 20 Pa.C.S. §3540(a). *459 A firm known as Locators Inc.”
20 Pa. Cons. Stat. § 3540(a): 1 case
Estates of Sewell W., 22 Pa. D. & C.4th 458 (1994). “could not be located, and so his share under the wills was paid over to the Commonwealth pursuant to section 3540(a) of the PEF Code, 20 Pa.C.S. §3540(a). *459 A firm known as Locators Inc.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.