Section 2201. Accountability of legal life tenant or fiduciary, committee or conservator of legal life tenant Every right granted by this article to or against a testamentary trustee and the fiduciary, committee of a testamentary trustee or conservator shall apply to a similar proceeding by or against a legal life tenant and by or against the fiduciary, committee or conservator of a legal life tenant

Section 2202. Recording or filing instruments settling accounts in part or in whole There may be recorded or filed in the court any instrument settling an account in whole or in part executed by one or more fiduciaries and one or more legatees, devisees, distributees, beneficiaries, creditors or infants who have attained majority or in the case of an infant, incompetent or conservatee whose legacy, distributive share, beneficial interest or claim has been paid, by the guardian, committee or conservator of his property or the person receiving payment

Section 2203. Decree on filing instruments approving accounts 1

Section 2204. Judicial settlement where recovery has been had in negligence action 1

Section 2205. Compulsory account and related relief on a court's own initiative or on petition; who may petition 1

Section 2206. Compulsory account and related relief; proceedings thereupon 1

Section 2207. Accounting by fiduciary of deceased fiduciary, committee of incompetent fiduciary, or conservator of conservatee fiduciary 1

Section 2208. Voluntary account; who may petition In any of the following cases a fiduciary may present to the court his account and a petition praying that his account be judicially settled and that all necessary and proper parties be required to show cause why such settlement should not be had: 1

Section 2209. Affidavit to account To each account filed in the court, as prescribed in this article, must be appended the affidavit of the accounting party to the effect that the account contains according to the best of his knowledge and belief a true statement of all his receipts and disbursements on account of the estate and of all money or other property belonging to the estate which have come into his hands or been received by any other person by his order or authority for his use and that he does not know of any error or omission in the account to the prejudice of any creditor of, or person interested in, the estate

Section 2210. Voluntary account; process Upon a voluntary judicial settlement of the account of a fiduciary process must issue to: 1

Section 2211. Voluntary account; proceedings thereupon 1

Section 2212. Accounting for profit and loss No profit shall be made by a fiduciary by the increase nor shall he sustain any loss by the decrease or loss without his fault of any part of the estate, but he shall be charged with the increase and credited for the decrease or loss on the settlement of his accounts

Section 2213. Accounting for claim for funeral expenses 1

Section 2214. Property of estate to be delivered on order 1

Section 2215. Decree for payment and distribution 1

Section 2216. Distribution in kind At any time during the administration of an estate or upon an accounting the court may direct the conveyance of any unsold realty or the delivery of any unsold chattel or the assignment of any uncollected demand or any other personal property to a party or parties entitled to payment or distribution, in lieu of the money value of the property at the fair market value at the date of distribution

Section 2217. When money or property may be retained 1

Section 2218. Deposit in court for benefit of legatee, distributee or beneficiary

Section 2219. Adjustment of advancements Where there is a surplus of personal property to be distributed and the advancement as provided in EPTL 2-1

Section 2220. Payment of share of infant, incompetent or conservatee or person under disability 1

Section 2221. Payment of legacy or distributive share to foreign fiduciary 1

Section 2222. Legacy or distributive share payable to unknown person to be paid to comptroller 1

Section 2222-A. Notice of legacy or distributive share payable to inmate or prisoner Where the legatee, distributee or beneficiary is an inmate serving a sentence of imprisonment with the state department of correctional services or a prisoner confined at a local correctional facility, the court shall give prompt written notice to the state crime victims board, and at the same time direct that no payment be made to such inmate or prisoner for a period of thirty days following the date of entry of the order containing such direction

Section 2223. Funds paid into court 1

Section 2224. Id

Section 2225. Determination of distributees, devisees, legatees, beneficiaries and distributive and beneficial shares In any proceeding where the court is required to determine the distributees entitled to share in the estate under EPTL 4-1

Section 2226. Rights of alleged decedent upon return If letters shall issue upon the estate of an alleged decedent and if thereafter the person alleged to be dead shall return he or she shall on demand receive the property then in the hands of the fiduciary after reserve for any unpaid administration charges and shall have only the further rights to compel an accounting on the part of his or her fiduciary and to enforce the decree made thereon

Section 2227. Summary statement Each decree whereby an account is judicially settled must contain in the body thereof a summary statement of the account as settled or must refer to such summary, which must be recorded