Rule *77.1 Exceptions. Rules Governing.

[(a) Exceptions may be filed to any adjudication, opinion, order or decree not later than twenty (20) days after the date thereof; and in the absence of exceptions filed within that time, the adjudication, opinion, order or decree shall be final unless otherwise provided in the adjudication, opinion, order or decree.]

(a) All challenges to an order, decree, opinion, or adjudication of an account shall be raised by written exceptions. An order, decree, or opinion shall become final, and an adjudication of an account shall be confirmed absolutely as of course, after the expiration of twenty (20) days after the date of such order, decree, opinion, or adjudication, unless written exceptions thereto are filed within said twenty (20) days.

(b) Notwithstanding the provisions of subparagraph (a) hereof, the [The] Court will not entertain exceptions to the decree of a Hearing Judge awarding a jury trial or to any other interlocutory order or decree.

(c) Notwithstanding the provisions of provisions of subparagraph (a) hereof, exceptions to the disposition of schedules of distribution by the Auditing Judge shall only be filed in accordance with Rule *72(e)(3).

(d) Exceptions shall be filed with the Clerk, served in accordance with Rule *35.1(b), and listed for argument as provided in Rule *1.2(c).

(e) Exceptions shall be in writing, numbered consecutively, and signed by the exceptant or the exceptant's attorney. Each exception shall:

(1) be specific as to description and amount;

(2) in no event raise questions which could have been raised previously by claim or objection;

(3) raise but one issue of law or fact, but if there are several exceptions relating to the same issue of law or fact, all such exceptions shall be included in one exception; and

(4) set forth briefly the reason or reasons in support of the exception.

Note: Under this rule, the filing of timely exceptions is necessary to preserve an issue for appellate review. See Estate of Volkhardt, 484 Pa. 52, 398 A. 2d 656 (1979). This rule does not, however, address the issue of whether an order, decree, or opinion is otherwise appealable or final under the appellate rules. See generally Hunter, Pennsylvania Orphans' Court Commonplace Book, Appeals § 6; Pa. R.App.P. § §  301-342.

[Comment: Generally, the Court will not entertain exceptions to matters which could have been but were not raised at the audit of the account or at the hearing on any petition or other application to the Court.]