2010 Pennsylvania Code
Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES
Chapter 51 - Minors
5166 - Death of minor.

     § 5166.  Death of minor.
        Upon the audit of the account of the guardian of a person who
     has died during minority, the auditing judge or auditor passing
     on the account, in his discretion, may award distribution to
     those entitled to receive the minor's property, unless the
     estate is, or is likely to be, involved in litigation making it
     advisable to distribute the balance to a personal representative
     of the minor's estate.