A creditor or other interested person may take exceptions to the account of the executor or administrator in respect of the personal estate and the inventory of the real estate. The executor or administrator, or any other interested person, may take exceptions to any creditor’s claim or part thereof. Such exceptions shall be served on or before the hearing in the action or within such time as the court on application allows. Any account and inventory not excepted to shall be allowed as true, and a claim not excepted to shall be deemed justly due. The court shall hear proofs on the exceptions and shall make such determination and final judgment with respect thereto as is just and lawful.
Rule 4:91-3.Exceptions to account, inventory and claims; determination
Last amended September 4, 1990 · Current through June 18, 2026 · Last verified July 7, 2026
In one sentenceRule 4:91-3 lets a creditor or interested person except to the executor's or administrator's account and real-estate inventory, and lets the fiduciary or any interested person except to any creditor's claim, treats anything unchallenged as true or justly due, and has the court decide the challenged items by final judgment.
Full Text of Rule 4:91-3
Amendment History
New Jersey publishes each rule’s amendment record in a “History” note beneath the rule. It is reproduced verbatim below; the “R.R.” citations refer to the former Revised Rules numbering the current rules replaced.
Source-R.R. 4:110-4; amended June 29, 1990 to be effective September 4, 1990.
Plain-English Summary
Nothing in an insolvency proceeding gets accepted just because nobody looked closely — but nothing gets relitigated either, once the chance to object has passed. A creditor or other interested person can except to the account of the personal estate and the inventory of the real estate; the executor or administrator, or any other interested person, can except to any creditor's claim or part of one. Those exceptions have to be served by the hearing, or within whatever extra time the court allows.
Anything left unchallenged gets treated as settled: an account or inventory not excepted to is allowed as true, and a claim not excepted to is deemed justly due. For everything that is challenged, the court hears the proofs and enters a final judgment resolving it.
Frequently Asked Questions
What happens to an account item or claim that nobody excepts to?
It's allowed as true (for an account or inventory) or deemed justly due (for a claim), without further proof.
Who can take exceptions to a creditor's claim?
The executor or administrator, or any other interested person.
Source & verification. The rule text and amendment history are reproduced verbatim from the
official New Jersey Rules of Court (N.J. Ct. R. 4:91-3). Prescribed by the Supreme Court of New Jersey (N.J. Const. art. VI, § 2, ¶ 3). The plain-English summary is original and written by us. Last verified July 7, 2026. ·
Official source
Also known as: exceptions to insolvent estate account