2010 Pennsylvania Code
Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES
Chapter 77 - Trusts
7799.1 - Annexation of account of distributed estate or trust.

     § 7799.1.  Annexation of account of distributed estate or trust.
        A trustee who has received property from a personal
     representative or from another trustee in distribution of an
     estate or another trust may annex a copy of an account of the
     administration of the estate or other trust to an account filed
     by the trustee covering the administration of the trust under
     the trustee's management. If notice of the annexation of the
     account of the estate or other trust is given to the persons
     required to be notified of the filing of the trustee's account
     of the principal trust, confirmation of the principal account
     shall relieve both the trustee of the principal trust and the
     personal representative or trustee of the distributed estate or
     other trust of all liability to beneficiaries of the principal
     trust for transactions shown in the account so annexed to the
     same extent as if the annexed account had been separately filed
     and confirmed. If the fund covered by the annexed account has
     itself received property from another source under circumstances
     that would have permitted annexation of an account under this
     section or under section 3501.2 (relating to annexation of
     account of terminated trust, guardianship or agency), accounts
     for both funds may be annexed.