Receipt, Release and Refunding Agreement

The personal representative files a final account and petition for an order for final distribution when the estate is in a condition to be closed. Read it with section 12200 on the time to close or report status.

No account is required if, as to each person entitled to distribution, the person has executed and filed a written waiver of account or a written acknowledgment that the person's interest has been satisfied, or adequate…

A personal representative with independent administration authority may petition for preliminary distribution on notice under section 1220 (which the court may not dispense with until the creditor-claim period has…

The personal representative must obtain the distributee's receipt for property distributed, and for real property must record the court order for distribution, the personal representative's deed, or both, in the county…

The personal representative or an interested person may petition for an order for preliminary or final distribution of the estate to the persons entitled. Read it with sections 11601 (notice) and 11603 (the order).

A petition for preliminary distribution of all or part of a beneficiary's share may not be filed until at least two months after letters first issue to a general personal representative.

Property acquired or discovered after the order for final distribution is distributed as the order provides if it disposes of the property (the court may require a supplemental account), and otherwise as ordered on a…

Distribution in compliance with the order entitles the personal representative to a full discharge as to the property in it;

Official guide published by the Office of the Probate Court Administrator describing Connecticut estate administration step by step: filing PC-200 in the district of domicile with copies to heirs and beneficiaries and…

Connecticut rule that where the Probate Court Rules of Procedure permit a fiduciary to file a financial report instead of an account and the court approves it, the court may enter a decree releasing the fiduciary and…

Connecticut rule that when part of an estate passes by will and part by intestacy and is held in common with the devisees or legatees, the Court of Probate may order a distribution of the estate.

Official Connecticut Probate Courts financial report a fiduciary may file instead of a final account unless the court orders an account or Probate Court Rules of Procedure section 36.3 requires one.

Connecticut limit that, except as § 45a-369(c) and (g) provide, a beneficiary's maximum liability under § 45a-368 is a ratable share, in the proportion the value of assets passing to that beneficiary bears to all assets…

Connecticut rule that a judgment against a beneficiary under § 45a-368 does not affect the rights of an earlier good-faith purchaser for value from the beneficiary, unless for real property a notice of pendency of the…

The Probate Court ascertains heirs and distributees and orders distribution. The procedural end of the administration.

Connecticut rule that after expenses and charges an intestate estate is distributed by the administrator (or by three disinterested persons the court may appoint), that a division made, executed and acknowledged like a…

Connecticut rule that the executor divides an estate the will leaves to two or more devisees or legatees jointly (or without naming a divider), unless the court appoints three disinterested persons, and that a written…

Connecticut rule that after the surviving spouse's share is set out, any distributee's share may be distributed in real or personal property or both.

Official waiver form of the Sussex County Register of Wills under 12 Del. C. § 2302(c): the beneficiary certifies entitlement to share in distribution, waives further notice of the filing of this and later accountings,…

Delaware rule that a release, acquittance or receipt given by an adult legatee, next of kin or interested person to an executor or administrator for property or money due under a will or a passed account, executed under…

Delaware rule that each account must be accompanied by a statement of every beneficiary's name and mailing address (with guardians or parents of incapacitated beneficiaries), after which the Register of Wills mails each…

Delaware procedure for paying into the Court of Chancery a legacy, distributive share or trust fund that cannot be paid because the person entitled is absent, unknown or incompetent, or the shares are unknown;

Delaware procedure for an executor or administrator to petition the Court of Chancery for discharge;

Official affidavit form of the Sussex County Register of Wills in which the personal representative swears that the administrative expenses, debts and funeral expenses listed on the accounting have been paid in full,…

Delaware rule that where a Title 30 return was filed and the tax paid, the Director of Revenue files a certificate with the Register of Wills, and where no return is required but real property passed by survivorship or…

Delaware rule that, unless circumstances justify longer, an executor or administrator has 1 year from the date of letters to settle the estate and is not required to make distribution or charged with interest before…

Delaware procedure letting an executor or administrator who cannot pay a legacy or distributive share because the person entitled is a minor or absent from the State deposit it in a Delaware-headquartered bank to that…

Delaware rule that when an executor or administrator transfers property to a guardian or trustee in payment of a specific legacy or distributive share, the guardian or trustee gives a receipt at the appraised valuation…

On a distribution in kind, the personal representative must, on the distributee's request, execute and deliver a writing of distribution assigning, transferring or releasing the property as evidence of title.

A personal representative is a fiduciary under a general duty to settle and distribute the estate under the will or intestacy law as expeditiously and efficiently as prudent.

Subject to the will and administration needs, assets are distributed in kind as far as possible: specific legacies in kind, cash legacies and the family allowance in kind at distribution-date value unless cash is…

A deed or writing of distribution in kind is conclusive evidence that the distributee succeeded to the estate's interest, subject to recovery of improper distributions;

Unless the Court orders otherwise, an unsupervised personal representative closes the estate by filing a verified Certificate of Completion, not before the claim period expires, stating that all interested persons were…

In supervised administration, approval of the final account closes the estate and, if requested and approved, terminates the appointment;

After closing, an unbarred claim may be brought against distributees, but no heir or legatee is liable beyond the value of the distribution at distribution or suit, whichever is lower, and distributees have contribution…

Except for fraud and § 20-736, claims of personal liability against a personal representative are barred one year after distribution of all assets and satisfaction of all known claims (in unsupervised administration,…

Absent fraud, neither the personal representative nor any distributee is liable to an interested person who received the unsupervised representative's final account and notice and did not object within 60 days, or who…

Within eight months after first publication, unless the Court extends the time, the personal representative pays allowed claims in § 20-906 order, and an unpaid claimant may petition for an order to pay.

Florida text listing what a personal representative may do without court order, unless the will or a court order provides otherwise and subject to section 733.805 priorities, when acting reasonably for interested…

Florida court rule requiring a waiver or consent authorized by law to be in writing, signed and filed, and to state the person's interest, any fiduciary or representative capacity, and expressly what is waived or…

Florida court rule requiring a personal representative who has completed administration except for distribution to file a final accounting and a petition for discharge stating that the estate is fully administered, all…

Florida court rule allowing an interested person to object to the petition for discharge or final accounting within 30 days after service of the later of them, in writing stating the items and grounds with…

Florida text allowing an interested person, after a petition for administration is filed, including a guardian ad litem, administrator ad litem, guardian of the property, personal representative, trustee or other…

The order in which expenses and claims are paid, and the treatment of a revocable trust's liability. Use it when advising on an insolvent estate; do not let a personal representative pay out of turn.

Florida text requiring distribution in kind unless a general power of sale is conferred, the will or trust indicates otherwise, or the code provides otherwise;

Florida text providing that a distributee who receives from a fiduciary a writing transferring assets in kind, a payment in distribution, or possession of specific property succeeds to the estate's interest in those…

Florida text requiring a distributee or claimant who was paid improperly to return the assets or funds with income or interest since distribution, unless the distribution cannot be questioned because of adjudication,…

Florida text requiring the personal representative to be discharged after administration is completed, and providing that the discharge releases the personal representative and bars any action against the…

Official final report under modified administration with Schedules A (reportable property at date-of-death value), B (payments and disbursements) and C (distributions of net reportable property and inheritance tax),…

The final report under modified administration must include a statement of continued qualification, an itemized schedule of property and valuation basis, an itemized schedule of liens, debts, taxes, funeral expenses and…

The Registers of Wills' guide and annotated sample First and Final Account: the account summary and Schedules 1 to 7 (beginning balance, principal receipts, changes in assets, income, disbursements, distributions and…

An estate under modified administration closes not later than 13 months after appointment if the verified final report is filed and all probate fees and inheritance taxes are paid. Read with § 10-103 on discharge.

Final approval of the final account automatically closes the estate and, if the account so requests, terminates the representative's appointment;

The personal representative is a fiduciary bound to settle and distribute the estate under the will and the estates law as expeditiously and with as little sacrifice of value as is reasonable.

Subject to the will and administration needs, assets are distributed in kind as far as possible: specific legatees take their legacies, cash shares may be satisfied in kind at distribution-date value unless cash is…

On a distribution in kind, the personal representative executes and delivers a deed or other writing of distribution assigning, transferring or releasing the assets to the distributee as evidence of title.

Official Probate and Family Court procedural guide chapter stating that an inventory is due within 3 months of appointment at date-of-death values (successor at appointment-date values), served on interested persons or…

Massachusetts rule that, unless the court prohibits it or administration is supervised, a personal representative may close an estate by filing no earlier than 6 months after original appointment a verified statement…

Massachusetts rule that, unless the court prohibits it and except in supervised administration, a personal representative of an estate administered under the § 3-1203 summary procedure may close it after disbursement…

Massachusetts rule that, subject to creditors' and taxing authorities' rights, competent successors may alter their shares under the will or intestacy by a written contract signed by all affected, which binds the…

What passes by intestacy, including a partial intestacy where the will does not dispose of everything. The reason a residuary clause matters.

Massachusetts procedure for an order of complete settlement: the personal representative may petition at any time, and others after 1 year from the original appointment, but not before the period for pre-death claims…

Massachusetts statement that a personal representative is a fiduciary bound by the trustee standards of chapter 203C, must settle and distribute the estate under any probated will and the code as expeditiously and…

Massachusetts rule that absent administration heirs and devisees are entitled to the estate under a probated will or intestacy, devisees may establish title by the probated will, and those taking by allowance, exemption…

Massachusetts abatement order: except for the elective share, shares abate without preference between real and personal property in the order intestate property, residuary devises, general devises and specific devises,…

Massachusetts rule that unless the will or court restricts it, a personal representative may distribute in kind or partly in cash, pro rata or not, at current values, and after the probable charges are known may mail or…

A personal representative must settle and distribute the estate according to any probated and effective will and applicable law, as expeditiously and efficiently as is consistent with the best interests of the estate,…

A fiduciary need not render or settle an account if it files with the court a release or discharge from the beneficiary, ward or trust beneficiary who has reached majority and is not incapacitated;

Unless the will or trust document expressly provides otherwise, a written settlement or waiver of an account signed by all persons who would be necessary parties to a judicial settlement of the account binds persons who…

After the probable charges against the estate are known, the personal representative may mail or deliver a proposal for distribution to all persons with a right to object;

Proof that a distributee received from the personal representative a deed or other writing of distribution of assets in kind, or payment in distribution, is conclusive evidence, as against all persons interested in the…

A personal representative must proceed expeditiously with settling and distributing the estate and do so without adjudication, order or direction of a court, though it may invoke a court's jurisdiction to resolve…

The court may discharge a fiduciary from further duties if, on examination, sufficient cause appears and the discharge will not prejudice the estate or interested persons;

A judgment allowing an account after due notice is res adjudicata as to all exceptions that could have been taken, approves the account, the investments and changes in them and other matters, and exonerates and…

In a creditor's action against a personal representative for a ratable share of the debt, it is presumed that assets due a devisee or heir have not been paid over if no refunding bond from that devisee or heir is on…

A claimant who did not present a claim in due form and time may sue in the claimant's own name, without leave of court, on a refunding bond given by a devisee or heir and recover the proportion of the claim that should…

A writing settling an account in whole or part, signed by one or more fiduciaries and legatees, devisees, distributees, beneficiaries, creditors or persons who have come of age (or, for a paid infant, incompetent or…

A fiduciary may petition for a decree of release and discharge by showing the names and addresses of all persons interested, that all taxes are paid or none were due, and full written disclosure of the administration to…

Text listing who must be cited on a voluntary judicial settlement of a fiduciary's account: unpaid and claimed creditors, the bond surety, co-fiduciaries who do not join, a successor fiduciary, the Attorney General in…

At any time during administration or on an accounting the court may direct conveyance of unsold real property, delivery of unsold chattels or assignment of uncollected demands or other personal property to those…

Money or property due an infant, incompetent, conservatee or person under disability is paid to the guardian, committee or conservator of the property on filing security, except that up to $10,000 may be paid to a…

Unless the will directs otherwise in words that refer to this section, estate taxes are apportioned among the recipients of the taxed property, including non-probate recipients, in proportion to the value each receives,…

Intestacy text: a spouse who survives with issue takes fifty thousand dollars and one-half of the residue, a spouse with no issue takes the whole, and the section then lists the shares of issue, parents, issue of…

In a New York statutory short form power of attorney, authority over estate transactions lets the agent act for the principal in estates, trusts and funds, including, subject to EPTL 2-1.11(d), to accept, reject,…

Ohio text requiring an executor or administrator to render a final and distributive account within six months after appointment unless an Ohio estate tax return is due, a will contest is pending, the spouse elected…

Ohio text providing that an executor or administrator is not liable for a distribution made in compliance with sections 2113.53, 2113.54 and 2113.55, except that an order of distribution under those sections may be…

Official Ohio standard probate form entry finding, either on all interested persons' consent or after hearing, that the proposed distribution in kind is not prohibited by law and is in the estate's best interests, and…

Official Ohio standard probate form entry under R.C. 2109.32 finding, as applicable, that a partial account was lawfully administered, that the estate was lawfully administered except for final distribution, or that it…

Official Ohio standard probate form under R.C. 2109.32 certifying the date a copy of the account was served on all beneficiaries except any heir or beneficiary whose address is unknown and any specific beneficiary who…

Ohio's intestacy scheme. The spouse's share depends on whether the surviving children are also the spouse's: the whole estate where they are, and a first-dollar amount plus a fraction where one or more are not, on the…

Ohio text requiring every section 2109.301 account to be set for hearing no earlier than 30 days after filing;

Ohio text giving an order settling a fiduciary's account the effect of a judgment, vacable only for fraud on a motion within one year after discovery (extended for persons under disability), for other good cause on…

Ohio text allowing an application for an order of distribution to be set for hearing, with notice (accompanied by a statement of the proposed distribution) served by the fiduciary or as the court orders on persons who…

Official Supreme Court statewide form OC-01 (rev. 01.01.20), Decedent's Estate Petition for Adjudication/Statement of Proposed Distribution under Pa. O.C.

After confirmation of the final account and distribution to the parties entitled, the court may discharge the personal representative and surety from future liability, or discharge only the surety and let the personal…

No account is confirmed or statement of proposed distribution approved until an adjudication or decree of distribution is filed, under local rules, by the court or its clerk expressly confirming the account or approving…

A personal representative may distribute real or personal property at the representative's own risk without an account, free of liability to any claimant whose claim was not known within one year after the first…

A personal representative is relieved of liability for all real and personal estate distributed in conformity with a court decree, or under rule of court after confirmation of an account, and in making that distribution…

Regulation text: the personal representative must see that the Department's claim is presented to the court and, unless collection is postponed, paid after superior claims, and is personally liable if property subject…

The personal representative must advertise the grant of letters IMMEDIATELY AFTER THE GRANT, in a local newspaper of general circulation and any court-designated legal periodical, ONCE A WEEK FOR THREE SUCCESSIVE WEEKS,…

The court, for cause shown, may order distribution in kind to the parties in interest, including fiduciaries;

Rule text (Pa. O.C. Rule 2.4): a petition for adjudication/statement of proposed distribution is filed with the clerk when the account is filed, identifies interested parties who will not receive notice because another…

Texas text providing that administration shall be settled and closed when all known debts have been paid, or paid as far as the assets in the representative's possession allow, and no further need for administration…

Texas text requiring the court, when estate property remains with the personal representative on final settlement, to order partition and distribution among the persons entitled.

Texas text allowing an interested person, after two years from the first issuance of letters, to petition for an accounting and distribution of an estate under independent administration.

Texas text providing that an independent administration is closed 30 days after a closing report or notice of closing estate is filed unless an interested person objects within that time.

Texas text providing that, subject to section 101.051 (debts and delinquent child support), estate property devised by a lawful will vests immediately in the devisees, powers of appointment vest in the donees, undevised…

Texas text providing that a decedent's estate vests, under either subsection of section 101.001, subject to payment of the decedent's debts, except as exempted by law, and of court-ordered child support that was…

Intestate descent where there is no surviving spouse: to the children and their descendants, then the parents, then siblings, on the section's own ladder. Use it to show a client what happens without the will.

TEXAS IS A COMMUNITY PROPERTY STATE and intestacy splits accordingly. Of the SEPARATE estate, where there are children the spouse takes ONE THIRD OF THE PERSONAL ESTATE and a LIFE ESTATE IN ONE THIRD OF THE LAND, with…

Of the COMMUNITY estate, the deceased spouse's half passes entirely to the surviving spouse where there are no children, or where all the surviving children are also the spouse's.

Texas text allowing an executor, administrator, heir or devisee, at any time after the first anniversary of the grant of original letters, to apply in writing in the court where the estate is pending for partition and…

The surplus of the personal estate, after funeral expenses, charges of administration and debts, and subject to the family allowance, exempt property and homestead provisions of Article 2 of Chapter 3, passes to the…

A personal representative cannot be compelled to pay a legacy or distribute the estate for six months from the order conferring authority on the first executor or administrator, and, unless the will provides otherwise,…

After a report of accounts and debts is filed and six months have passed since qualification, the court may, on motion of the representative, a legatee or distributee, order creditors and interested persons to show…

Official account form (Va. Code §§ 64.2-1206, 64.2-1308) with a balanced summary of beginning assets, receipts, gains and adjustments against disbursements, losses, distributions to beneficiaries and assets on hand,…

Official sworn statement under Va. Code § 64.2-1314 for personal representatives who are the only distributees or residuary beneficiaries, stating that all known charges are paid, six months have passed since…

Each account must exhibit vouchers for disbursements and a statement of cash and investments held at the terminal date.

A personal representative who distributes after a proper refunding bond with sufficient surety is filed and recorded under § 64.2-554 is not personally liable for debts of the decedent unless the representative had…

Supplies a form of show cause order reciting the filed report of accounts and debts, that six months have elapsed since qualification, and ordering creditors and all others interested to show cause on a set day against…

A report confirmed by court order on exceptions, or by lapse of time, is taken to be correct except as it may be surcharged or falsified in a suit brought in proper time;