Probate Estate Closing and Representative Discharge by State
How does an ordinary probate estate close, what final filing, account, notice, and court action are required, and when is the personal representative discharged?
Jurisdictions
50 of 51 verified, 1 with no public source
Statutes checked
Every entry, oldest check October 4, 2026
Columns
9 per state
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What this survey covers
Closing a probate estate can require a final account and court order, or a declaration or report that takes effect after an objection period. This survey compares the final filing through discharge of the representative, with a separate row for routes that end authority without resolving liability.
Why the columns are separate
Texas makes the distinction explicit. For independent administration, the statute says: “The independent administration of an estate is considered closed 30 days after the date of the filing of a closing report or notice of closing estate unless an interested person files an objection with the court within that time.” It also says: “The closing of an independent administration by filing of a closing report or notice of closing estate terminates the power and authority of the independent executor, including the independent administrator, and cancels the letters issued to the personal representative, but does not relieve the independent executor or administrator, as applicable, from liability for any mismanagement of the estate or from liability for any false statements contained in the report or notice.” Tex. Est. Code § 405.007 (accessed 2026-10-04). A supervised estate instead presents a verified final account; the court orders discharge and closes the estate when the statutory conditions are met. Tex. Est. Code §§ 362.003, 362.012 (accessed 2026-10-04).
Washington's nonintervention route uses a declaration of completion. Its statute says a representative with nonintervention powers “shall, when the administration of the estate has been completed, file a declaration” containing specified facts. RCW 11.68.110 (accessed 2026-10-04). Florida's statute supplies a different discharge rule: “After administration has been completed, the personal representative shall be discharged.” Fla. Stat. § 733.901 (accessed 2026-10-04). These examples make the filing, account, notice, court-order and discharge questions separate comparisons.
How to read the table
Start with the closing route, then check what the representative must file and whether an account accompanies it. The last three rows show whether notice, court action or time passage finishes the process, and what happens to the representative's authority, bond and liability.
State by state
Every column answered the same way for each jurisdiction. Open a state for the full page, with the statute text and the date it was checked.
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| State | Closing routes and prerequisites | Who may start or compel closing | Final filing and contents | Final account and support | Distribution or delivery | Notice and objections | Hearing and order | Closing effect and discharge | Bond, liability, later administration |
|---|---|---|---|---|---|---|---|---|---|
| Alabama verified 2026-10-04 | Final settlement after six months from letters if debts paid and estate otherwise permits; consent settlement available on verified petition under specified conditions (§§ 43-2-501, -506). |
Executor or administrator files; court can compel settlement by citation and, after default, attachment or court-stated account (§§ 43-2-502, -530). |
Sworn account of estate assets received (excluding land), lawful credits, heirs/legatees and any personal use of funds, with supporting written evidence (§ 43-2-502). |
Court audits account; representative proves each credit by affidavit, oral testimony or other legal evidence; satisfactory vouchers support later liability discharge (§§ 43-2-502, -507, -628). |
Solvent-estate distribution possible after six months but before final settlement does not defend later claims; discharge needs proof of court-ordered delivery and payment (§§ 43-2-640, -628). |
Final settlement: three weeks of publication or posting if no county newspaper, plus 10 days’ notice to known in-state adult distributees and bond sureties; qualifying consent settlement dispenses with notice (§§ 43-2-505–506). |
Court sets settlement day, audits credits, hears interested-person contests and enters recorded decree passing account; consent settlement needs court approval (§§ 43-2-505–507, -511, -516). |
Account decree states and passes account; separate judgment or decree discharges representative from liability after full administration, payment and delivery proved (§§ 43-2-516, -628). |
Failure to file required statement exposes representative and sureties to damages; later unadministered personal estate may require bonded administrator (§§ 43-2-503, -274). |
| Alaska verified 2026-10-04 | Formal complete-settlement order after predeath claim period; unsupervised verified statement no earlier than six months after original appointment and creditor publication (AS 13.16.620, .630). |
Representative may petition for complete settlement at any time; another interested person after one year from original appointment, once predeath claim period expires (AS 13.16.620). |
Formal petition may seek account, testacy/heir decision and distribution; statement verifies published creditor notice, settled claims/taxes, distribution and copies sent (AS 13.16.620, .630). |
Formal court may consider final account or compel/approve accounting; closing statement route furnishes full written account to affected distributees (AS 13.16.620, .630). |
Statement certifies distribution, with details of remaining liabilities and arrangements; formal court may direct or approve distribution (AS 13.16.630, .620). |
Formal order follows notice to all interested persons and hearing; statement copies go to distributees and known unpaid, unbarred claimants (AS 13.16.620, .630). |
Formal route requires notice, hearing and court order; unsupervised statement route closes by filing and later appointment termination (AS 13.16.620, .630). |
Formal order may discharge representative from interested-person demands; statement ends appointment one year after filing absent pending representative proceeding (AS 13.16.620, .630). |
Statement starts six-month limit on certain fiduciary claims, subject to fraud exceptions; a lien certificate preserves suit against representative/surety; later property permits new appointment (AS 13.16.640, .650, .655). |
| Arizona verified 2026-10-04 | Unsupervised verified statement no earlier than four months after original appointment; formal settlement by petition after claim period; supervised administration ends by court order (§§ 14-3505, 14-3931–3933). |
Representative may petition for complete settlement at any time; other interested person after one year; devisee under informal will may seek limited settlement after one year (§§ 14-3931–3932). |
Unsupervised verified statement recites expired claim period, disposition of claims/taxes, distribution, unpaid-liability arrangements and sent copies; supervised closing files final account (§§ 14-3933, 14-3505). |
Statement route furnishes full written account to affected distributees; formal route can consider, compel or approve account; supervised route files final account for approval (§§ 14-3505, 14-3931–3933). |
Statement recites distribution of assets, with specified arrangements for unpaid claims; court in formal settlement may direct, approve or decree distribution (§§ 14-3931, 14-3933). |
Statement copy to distributees and known unpaid/unbarred claimants; formal/supervised settlement has interested-person notice and hearing; certain fiduciary-duty suits within six months of statement (§§ 14-3505, 14-3931, 14-3933, 14-3935). |
Statement route closes by filing; formal settlement proceeds on notice and hearing to an order; supervised administration ends by court order (§§ 14-3505, 14-3931–3933). |
Appointment ends one year after statement if no representative proceeding is pending; formal/supervised settlement order may discharge representative from interested-person claims (§§ 14-3505, 14-3931, 14-3933). |
After appointment ends, registrar certificate can discharge a security lien but does not bar suit against representative or surety; later discovered property can support new administration (§§ 14-3937–3938). |
| California verified 2026-10-04 | Final-account and distribution petition when ready; account waiver with final report; petition or status report due one year after letters, or 18 months if federal estate return required (Cal. Prob. Code §§ 10951, 10954, 12200). |
Representative files final account; representative or interested person may seek distribution; interested person may seek account or court citation over delay (Cal. Prob. Code §§ 10950–10951, 11600, 12202). |
Final account and distribution petition; an account exception still requires final administration report with compensation details; delayed estate uses status report (Cal. Prob. Code §§ 10951, 10954, 12201). |
Account summarizes property, receipts, disbursements and distributions with detailed schedules; petition/report explains unusual transactions; waiver, acknowledgment or qualifying provision may excuse account (Cal. Prob. Code §§ 1061–1062, 1064, 10954). |
Court first orders distribution; representative follows order and files receipts or obtains excuse, then petitions for discharge (Cal. Prob. Code §§ 11603, 11753, 12250). |
At least 15 days hearing notice under § 1220; affected heirs and devisees receive petition/account notice, and interested persons may oppose distribution (Cal. Prob. Code §§ 11000, 11601–11602, 1220). |
Court determines distribution requirements and orders recipients/shares; account and distribution petition have noticed hearings; discharge order follows on ex parte petition (Cal. Prob. Code §§ 11000, 11601, 11603, 12250). |
Comply with distribution order and file receipts (unless excused); ex parte order discharges future liability; compliant distribution discharges liability for included property (Cal. Prob. Code §§ 11753, 12250). |
Discharge order covers liability incurred thereafter; bond-surety actions have a statutory limitations period measured from discharge/removal or surcharge (Cal. Prob. Code §§ 8488, 12250). |
| Colorado verified 2026-10-04 | Unsupervised verified closing statement after six months from appointment or one year from death, whichever first, after administration; formal settlement or supervised court closing (§ 15-12-1003; § 15-12-1001; § 15-12-505). |
Representative may seek formal settlement at any time; other interested person after one year from original appointment, after predeath claim period; court or interested person may close a three-year inactive estate (§ 15-12-1001; § 15-12-1009). |
Verified statement recites paid or arranged claims, distribution and recipient copies; formal petition may request final account, testacy determination, distribution and discharge (§ 15-12-1003; § 15-12-1001). |
Statement route furnishes full written account to affected distributees; formal settlement may ask court to consider, compel or approve an account; supervised closing follows formal rules (§ 15-12-1003; § 15-12-1001; § 15-12-505). |
Statement recites assets already distributed, with arrangements for unpaid liabilities; formal court may direct or approve distribution; supervised court may allow interim partial distribution (§ 15-12-1003; § 15-12-1001; § 15-12-505). |
Statement copies to distributees and known unpaid, unbarred claimants; formal settlement has notice to interested persons and hearing. Six-month fiduciary-duty claim limit follows statement (§ 15-12-1003; § 15-12-1001; § 15-12-1005). |
Statement route closes by filing; formal settlement and supervised termination require court order after notice and hearing; inactive estate may close by court order (§ 15-12-1003; § 15-12-1001; § 15-12-505; § 15-12-1009). |
Statement route: appointment terminates one year after filing absent pending representative proceeding; formal order can discharge. Termination alone preserves pretermination liability (§ 15-12-1003; § 15-12-1001; § 15-12-608). |
After termination, registrar certificate discharges security lien but preserves claims against representative or surety; later property allows new appointment. Three-year inactivity closure does not discharge past liability (§ 15-12-1007; § 15-12-1008; § 15-12-1009). |
| Connecticut verified 2026-10-04 | Final financial report or account after settlement; court may require full account instead of report; administrative closure for neglected estate has separate findings and no liability release (Conn. Gen. Stat. §§ 45a-176, 45a-331; Conn. Prob. Ct. R. 30.19, 30.24, 36.1, 36.3). |
Executor/administrator files final report or account; court can direct status steps to expedite administration and may close qualifying neglected estate after notice and hearing (Conn. Gen. Stat. § 45a-331; Conn. Prob. Ct. R. 30.19, 30.21, 30.24). |
Final report summarizes estate value, receipts, expenses, claims, completed and proposed distributions, reserve and paid-obligation statement; full account if required; directed closing affidavit reports post-account transactions and completed distribution (Conn. Prob. Ct. R. 36.1, 36.3, 36.12, 37.1). |
Financial report is a simplified accounting; court may order full account before approval; fiduciary retains management records and sends filing to parties and counsel (Conn. Gen. Stat. § 45a-176; Conn. Prob. Ct. R. 36.1, 36.3, 36.5, 36.13). |
Final report identifies completed and proposed distributions; court orders fiduciary to deliver or pay estate shares and take proper receipts; directed affidavit follows completion of distributions (Conn. Gen. Stat. § 45a-431; Conn. Prob. Ct. R. 36.12, 37.1). |
Court directs notice of final-account hearing unless all interested parties file written waiver; fiduciary sends report, account and closing affidavit to parties and attorneys when filed (Conn. Gen. Stat. §§ 45a-175, 45a-179; Conn. Prob. Ct. R. 36.5). |
Hearing before final-account approval; court allows account or report and orders distribution; administrative closure also requires notice and hearing (Conn. Gen. Stat. §§ 45a-176, 45a-179, 45a-331, 45a-431; Conn. Prob. Ct. R. 30.24). |
Approved financial report may lead to decree releasing fiduciary and surety for reported items; bond release generally follows final-report/account approval and any required closing affidavit; administrative closure remains reopenable (Conn. Gen. Stat. §§ 45a-176, 45a-331; Conn. Prob. Ct. R. 30.24, 35.11). |
Report decree covers only items shown; administrative closure does not relieve liability or ordinarily release bond; dormant-estate bond release covers future acts only, and claims after final distribution may still seek personal surcharge (Conn. Gen. Stat. §§ 45a-176, 45a-331, 45a-372; Conn. Prob. Ct. R. 30.24, 35.11). |
| Delaware verified 2026-10-04 | Account annually until estate closure and a final account passed by the Court of Chancery; an optional distribution decree can be sought after any account (12 Del. C. §§ 2301, 2332). |
Executor, administrator or interested claimant may petition for distribution after an account; Register may forward two inactive years for possible court action (12 Del. C. §§ 2332, 2301). |
Final money account passed by court; every account carries beneficiary names, mailing addresses and incapacity information (12 Del. C. §§ 2301-2302). |
Annual money account from letters through final account; Register receives accounts for court approval, and court may disallow improper items (12 Del. C. § 2301). |
Representative ordinarily has one year from letters to settle without compelled distribution; court may decree available distribution and reserve contingent-liability balance (12 Del. C. §§ 2311, 2335). |
Register mails account notice; nonwaiving beneficiary may file written exceptions within three months of mailing. Distribution petition adds certified mail and four weeks of publication (12 Del. C. §§ 2302, 2333). |
Court passes final account; absent timely exceptions, account is approved subject to court disallowance power. Petitioned distribution has a hearing and court decree (12 Del. C. §§ 2301-2302, 2334-2335). |
Estate closes with final account passed by court; statutory court-deposit or filed guardian/trustee receipt discharges only the money paid or property delivered (12 Del. C. §§ 2301, 2316, 2319). |
Court deposit discharges representative and sureties as to deposited money; a filed guardian/trustee receipt discharges them for property transferred or delivered (12 Del. C. §§ 2316, 2319). |
| District of Columbia verified 2026-10-04 | Supervised: approved final account; unsupervised: verified Certificate of Completion after claim period and distribution, or appointment termination after three years/extension (D.C. Code §§ 20-1301, 20-735). |
Representative files final account or Certificate; supervised representative may petition later to end appointment; interested person may demand unsupervised accounting (D.C. Code §§ 20-1301, 20-734). |
Supervised final account and possible appointment-termination request; unsupervised Certificate verifies claims, account notice and consent/no objection, distribution, expenses, recipients and service (D.C. Code §§ 20-1301, 20-735). |
Supervised verified accounts filed with certificate of delivery to interested persons, subject to waiver; unsupervised representative accounts to interested persons and sends final account before Certificate (D.C. Code §§ 20-721, 20-731, 20-734, 20-735). |
Unsupervised Certificate confirms distribution under account; supervised final-account approval closes estate, and representative may perform necessary final administrative acts afterward (D.C. Code §§ 20-735, 20-1301). |
Supervised account mailed/delivered before filing; exceptions within 30 days of filing. Unsupervised final account notice gives 60 days to object before Certificate (D.C. Code §§ 20-721, 20-726, 20-735). |
Court approves supervised final account; later appointment-termination petition can prompt hearing if requested within 20 days of mailing. Unsupervised Certificate closes by filing (D.C. Code § 20-1301). |
Supervised account approval closes estate and may terminate appointment if requested/approved; unsupervised Certificate can elect immediate termination, otherwise three-year termination applies; statutory liability limits are separate (D.C. Code §§ 20-1301, 20-736, 20-1303). |
Nonfraud claims may be barred after unobjected final account; personal-liability claims generally run one year from complete distribution and known-claim satisfaction; later property permits new appointment (D.C. Code §§ 20-736, 20-1303, 20-1304). |
| Florida verified 2026-10-04 | After administration except distribution, file final accounting and discharge petition; due 12 months after letters or 12 months after federal-return due date, subject to court extension (Fla. Prob. R. 5.400(a), (c)). |
Personal representative files; interested person may object to discharge petition or account (Fla. Prob. R. 5.400(a); 5.401(a)). |
Petition states administration, claims, tax/expense provision, compensation and distribution plan with prior and proposed distributions and reserve (Fla. Prob. R. 5.400(b)). |
Verified final accounting includes cash/property transactions and closing asset schedule; serve with petition (Fla. Prob. R. 5.346(a), (d); 5.400(a), (c)). |
Distribute promptly under plan unless objections; discharge follows evidence of proper distribution (Fla. Prob. R. 5.400(d)–(e); 5.401(f)). |
Serve final account and petition on interested persons; objections within 30 days after later service; hearing notice within 90 days after objection filing or objection abandoned (Fla. Prob. R. 5.400(c); 5.401(a), (d)). |
Court rules on objections and determines distribution plan if contested; enters discharge order on evidence of completed distribution (Fla. Prob. R. 5.401(e)–(f); 5.400(e)). |
Court discharge order after completed administration and proper distribution; discharge bars actions against representative and surety under statute (Fla. Prob. R. 5.400(e); Fla. Stat. § 733.901). |
Discharge order releases surety; final settlement and discharge do not prevent further administration (Fla. Prob. R. 5.400(e); Fla. Stat. §§ 733.901, 733.903). |
| Georgia verified 2026-10-04 | After full performance, petition for discharge from office and liability; a separate office-only petition is available (§ 53-7-50(a), (e)). |
Personal representative petitions; an interested person may petition for later administration if estate property is discovered after discharge (§ 53-7-50(a), (d)). |
Petition states full administration, known heirs/beneficiaries and guardian needs, unpaid claims and reasons, and inventory/returns filed or excused (§ 53-7-50(a)). |
Discharge petition recites required inventory and returns or relief from them; prior account settlement can affect who receives citation (§ 53-7-50(a)–(b)). |
Representative petitions after fully performing duties and states claim payments or unpaid claims with reasons; court decides discharge (§ 53-7-50(a), (c)). |
Citation to heirs/beneficiaries, subject to prior-release exceptions; one county-newspaper publication at least 10 days before objections due; disputed or insolvent unpaid creditors served (§ 53-7-50(b)). |
Objection triggers hearing; court enters discharge order if satisfied with performance; absent objections, court orders discharge without further proceedings (§ 53-7-50(c)). |
Order releases representative from office and liability; office-only petition leaves liability question separate; unrepresented minor may sue within two years after majority (§ 53-7-50(c), (e)). |
Minor's statutory suit exception limits discharge; later property permits court to appoint the same or a successor representative, without reviving barred claims (§ 53-7-50(c)–(d)). |
| Hawaii verified 2026-10-04 | Formal complete or limited testate settlement after the predeath claim period; sworn statement at least six months after original general appointment outside supervised administration; supervised closure by order (Haw. Rev. Stat. §§ 560:3-1001 to -1003, 560:3-505). |
Representative may petition for complete settlement at any time; other interested person after one year; devisee may seek limited testate settlement after one year (Haw. Rev. Stat. §§ 560:3-1001, 560:3-1002). |
Formal petition can seek account and settlement; sworn statement confirms expired claim period, completed administration, distribution and arrangements for unresolved liabilities (Haw. Rev. Stat. §§ 560:3-1001 to -1003). |
Formal court may consider or compel account; statement route furnishes a full written administration account to affected distributees (Haw. Rev. Stat. §§ 560:3-1001 to -1003). |
Statement requires distribution and explanation of outstanding liabilities; supervised distribution needs prior court order; formal court may direct or approve distribution (Haw. Rev. Stat. §§ 560:3-1001, 560:3-1003, 560:3-504). |
Formal complete settlement uses notice to all interested persons and hearing; limited testate settlement uses notice to devisees and representative; statement copy goes to distributees and known unpaid or unbarred claimants (Haw. Rev. Stat. §§ 560:3-1001 to -1003). |
Formal settlement and supervised closure require court order after notice and hearing; statement route closes by filing without a separate approval order specified in § 560:3-1003 (Haw. Rev. Stat. §§ 560:3-1001, 560:3-1003, 560:3-505). |
Formal order may discharge representative from specified interested-person claims; statement filing ends appointment one year later absent pending proceeding involving representative (Haw. Rev. Stat. §§ 560:3-1001 to -1003). |
Posttermination certificate releases substitute-security lien but preserves actions against representative or surety; six-month fiduciary-duty limit has fraud exceptions; later property permits renewed administration (Haw. Rev. Stat. §§ 560:3-1005, 560:3-1007, 560:3-1008). |
| Idaho verified 2026-10-04 | Formal complete or limited testate settlement after predeath claim period; verified-statement route at least six months after original general appointment outside supervised administration; supervised closure by order (Idaho Code §§ 15-3-1001 to 15-3-1003, 15-3-505). |
Representative may petition for formal settlement at any time; other interested person after one year; devisee may petition limited testate settlement after one year (Idaho Code §§ 15-3-1001, 15-3-1002). |
Formal petition may seek account and settlement; verified statement recounts expired claim period, completed administration, distribution and arrangements for outstanding liabilities (Idaho Code §§ 15-3-1001 to 15-3-1003). |
Formal court may consider, compel or approve accounting; statement route furnishes full written administration account to affected distributees (Idaho Code §§ 15-3-1001 to 15-3-1003). |
Statement route requires distribution and explanation of unresolved liabilities; supervised representative needs prior court order to distribute; formal court may direct or approve distribution (Idaho Code §§ 15-3-1001, 15-3-1003, 15-3-504). |
Formal complete settlement requires notice to interested persons and hearing; limited testate route notice to devisees and representative; statement copy to distributees and known unpaid or unbarred claimants (Idaho Code §§ 15-3-1001 to 15-3-1003). |
Formal settlement and supervised closure require order after notice and hearing; statement route closes by filing without a separate approval order specified in § 15-3-1003 (Idaho Code §§ 15-3-1001, 15-3-1003, 15-3-505). |
Formal order may discharge representative from interested-person claims; statement filing ends appointment one year later if no proceeding involving representative is pending (Idaho Code §§ 15-3-1001, 15-3-1003). |
Posttermination certificate releases substitute-security lien without barring representative or surety action; six-month fiduciary-duty window has fraud exceptions; later property permits renewed administration (Idaho Code §§ 15-3-1005, 15-3-1007, 15-3-1008). |
| Illinois verified 2026-10-04 | Supervised verified account unless court excuses on all-party consents; independent representative files verified closing report after administration and distribution (755 ILCS 5/24-1, 28-11). |
Representative presents supervised account or seeks independent discharge; interested person may request court account in independent estate (755 ILCS 5/24-1, 28-11). |
Supervised verified account of receipts, disbursements and property on hand; independent verified report states notices, claims, expenses, distribution, fees and persons entitled to notice (755 ILCS 5/24-1, 28-11). |
Supervised account with evidence of disbursements court requires; independent accounting sent to interested persons, court account only on request or ordered after objection (755 ILCS 5/24-1, 28-11). |
Court may order supervised distribution when claims can be paid; independent report states remaining assets distributed before discharge (755 ILCS 5/24-3, 28-11). |
Supervised account hearing notice as court directs; independent report copy within 14 days after filing, 42-day objection period after filing unless statutory no-notice route (755 ILCS 5/24-2, 28-11). |
Supervised account approved on hearing; independent court discharge order immediately if no notice needed, otherwise after 42 days without pending objection (755 ILCS 5/24-2, 28-11). |
Independent court order discharges representative and declares estate closed; approved supervised account binds persons notified absent fraud, accident or mistake (755 ILCS 5/28-11, 24-2). |
Closed estate may reopen for new asset or unsettled portion; court can vacate discharge or issue letters, with new bond for that administration (755 ILCS 5/24-9). |
| Indiana verified 2026-10-04 | Supervised: final account and distribution petition after claims are addressed; unsupervised: verified statement no earlier than three months after first creditor publication (§§ 29-1-17-2, 29-1-7.5-4). |
Representative files; court may order an account on an interested person’s application; unsupervised representative explains delay after one year (§§ 29-1-16-3, 29-1-7.5-3.8). |
Supervised final account includes verified creditor-notice statement and petition for distribution; unsupervised verified statement recites claims, realty deeds, distributions, notices and recipients (§§ 29-1-17-2, 29-1-7.5-4). |
Supervised verified account has three schedules and disbursement receipts or permitted proof; unsupervised full written account goes to affected distributees unless waived in writing (§§ 29-1-16-3, 29-1-16-4, 29-1-7.5-4). |
Supervised decree identifies shares, then representative reports completed distribution for discharge; unsupervised statement follows distribution of all assets (§§ 29-1-17-2, 29-1-17-13, 29-1-7.5-4). |
Supervised: known distributees receive notice at least 30 days before hearing; written objections due at least 14 days before hearing, with waiver route. Unsupervised: statement copies to distributees and known unpaid claimants; three-month claim period (§§ 29-1-16-6, 29-1-7.5-4, 29-1-7.5-6). |
Supervised account and distribution need court action; all distributees may waive notice and hearing by consent. Unsupervised estate closes by operation of law after three months without a pending representative proceeding (§§ 29-1-16-6, 29-1-17-2, 29-1-7.5-4). |
Supervised: separate discharge order after supplemental distribution report and receipts; unsupervised: appointment terminates and estate closes three months after statement if no proceeding is pending (§§ 29-1-17-13, 29-1-7.5-4). |
Approved supervised account relieves representative and sureties subject to appeal/vacatur; discharge bars suits except specified one-year misconduct claims. Unsupervised fraud and disclosure claims survive; later property permits new appointment (§§ 29-1-16-8, 29-1-17-13, 29-1-7.5-6, 29-1-7.5-8). |
| Iowa verified 2026-10-04 | Final settlement generally within three years after second creditor-notice publication unless court extends; ordinary report and order, or all-adult waiver/consent route with no separate final order (Iowa Code §§ 633.473, .477-.479). |
Personal representative files final report; court or interested party may require an interim accounting; court can extend settlement deadline on notice (Iowa Code §§ 633.469, .473, .477). |
Final report identifies unsold real estate, testacy, spouse, heirs/devisees, accounting, claims and tax compliance, and any statutory posthumous-heir reserve (Iowa Code § 633.477). |
Detailed property and cash accounting in final report may be omitted if all interested parties waive; a distributee without legal disability may waive accounting; consent route requires receipts and other required evidence on file (Iowa Code §§ 633.470, .477, .479). |
Final report records estate accounting and unsold real estate; consent route requires any required receipts on file; exceptional posthumous-heir rule can delay final distributions and require supplemental report (Iowa Code §§ 633.477, .479). |
Serve final-report or discharge-application notice on all interested persons unless waived; court hearing notice ordinarily at least 20 days, or written-objection date at least 20 days after service; consent statements dated within 30 days before final report (Iowa Code §§ 633.40, .478-.479). |
Ordinary final settlement ends with order approving report and discharging representative; qualified all-adult waivers and consents make report prayer effective as that order (Iowa Code § 633.479). |
Discharge order releases further duties and responsibilities; if consent prerequisites met, final-report prayer has identical approval and discharge effect (Iowa Code § 633.479). |
Notified or waiving persons generally cannot relitigate account after final order except appeal, but fraud action against representative and surety survives; unnotified adversely affected person has a five-year reopening route; later property or unfinished act permits reopened administration (Iowa Code §§ 633.487-.489). |
| Kansas verified 2026-10-04 | Supervised final settlement by verified account and decree; simplified estate avoids routine interim supervision but closes by order under final-settlement sections after claims/will appeal time and six months from death (Kan. Stat. Ann. §§ 59-1502, 59-2247, 59-2249, 59-3205). |
Executor or administrator applies for settlement; generally nine months from appointment, extendable for cause; after 30 more days court may cite delinquent representative (Kan. Stat. Ann. §§ 59-1501, 59-1502). |
Petition includes account, heirs/devisees/legatees and addresses, decedent's real estate and claimant interests, plus required medical-assistance statement (Kan. Stat. Ann. § 59-2247). |
Verified administration account with application to settle and assign estate; court examines and corrects account before allowance (Kan. Stat. Ann. §§ 59-1502, 59-2249). |
Court may order earlier legacies/distribution with funds sufficient for demands; otherwise final decree assigns estate; trustee bequest requires qualified trustee and receipt before discharge unless will provides otherwise (Kan. Stat. Ann. §§ 59-1503, 59-1505, 59-2249). |
Real-estate assignment requires three weekly publications, mailed notice within seven days after first publication, and hearing 10–30 days after last; other final settlements use court-set interested-person notice or written waiver (Kan. Stat. Ann. §§ 59-2208, 59-2209, 59-2247). |
Court examines account and distribution at hearing, settles/corrects account, identifies heirs and assigns shares by decree; simplified estate also needs closure order (Kan. Stat. Ann. §§ 59-2249, 59-3205). |
Final decree assigns estate and binds it; final fiduciary discharge is separately appealable, and trustee-bequest, wrongful-death-fund and garnishment prerequisites can bar discharge until fulfilled (Kan. Stat. Ann. §§ 59-1505, 59-2249, 59-2401). |
Late settlement leaves prior loss/liability intact; trustee receipts and garnishment duties gate discharge; closed estate may reopen for later property or missing deed (Kan. Stat. Ann. §§ 59-1501, 59-1501a, 59-1501b, 59-1505). |
| Kentucky verified 2026-10-04 | Informal after six months on sole-beneficiary showing or qualifying waivers; otherwise documented final settlement, direct or after proposed-settlement approval (§§ 395.605, .610, .617). |
Fiduciary applies for informal settlement or files final/proposed settlement; interested person may seek court-ordered periodic account for good cause (§§ 395.605, .610, .617). |
Final settlement accounts for assets and distribution, creditors, fees and tax provision; proposed settlement adds anticipated assets and proposed distribution (§§ 395.610, .617). |
Direct final settlement includes receipts, payments and distribution documentation; after proposed approval, file documented conforming settlement; informal filing states debts, taxes, costs, fees and receipt (§§ 395.605, .617, .620). |
Proposed route: court approves proposal before distribution, then fiduciary distributes and proves it; final settlement records complete distribution (§§ 395.610, .617). |
Direct hearing: publish at least 10 days before, or court-approved mailed notice to unpaid creditors/distributees; proposed route also certified-mails beneficiaries 20 days before hearing; informal route needs no notice (§§ 395.605, .617, .625). |
Direct settlement gets hearing and possible exceptions; proposed route gets hearing first, then conforming final settlement confirmed without further hearing; informal court approval needs no hearing (§§ 395.605, .617, .620, .630). |
Conforming final settlement after approved proposal requires fiduciary/surety discharge; informal confirmation permits discharge order; direct settlement is court-approved and recorded (§§ 395.605, .620, .630). |
Informal court may discharge any surety; conforming proposed route requires surety discharge; confirmed settlements are prima facie evidence between interested parties (§§ 395.605, .620, .630). |
| Louisiana verified 2026-10-04 | Ordinary: final tableau homologated and listed debts/legacies paid before final account; independent: verified inventory/list before closing and final account unless waived (arts. 3332, 3396.18–.19). |
Representative may file final account; court orders one on application of heir/residuary legatee sent into possession or on representative removal (arts. 3331–3332). |
Final account shows opening property, receipts, disbursements, dispositions and remainder; independent also files verified assets/liabilities inventory or descriptive list (arts. 3333, 3396.18). |
Court homologates final account; waiver by heirs permits discharge petition; receipts or other satisfactory evidence of paid creditors and distribution support discharge (arts. 3336, 3391, 3396.19). |
Ordinary final account after approved debt tableau and payment; discharge requires proof remaining property distributed to heirs and legatees (arts. 3332, 3391). |
Serve account and notice on every heir/residuary legatee; final-account service uses formal service or certified mail/courier with signed receipt; homologation after 10 days, opposition before it (arts. 3335–3336). |
Opposition tried summarily; unopposed account may be homologated after 10 days; independent final-account homologation followed by discharge order (arts. 3336, 3396.19). |
After homologation or proved heir waiver, representative petitions; court judgment after payment/distribution proof ends further duty, responsibility and authority (arts. 3391–3392). |
Discharge judgment cancels representative bond and ends further duty, responsibility and authority; remaining estate property must be distributed before the discharge showing is complete (arts. 3391–3392). |
| Maine verified 2026-10-04 | Complete or limited testate formal settlement after predeath claim period; verified statement at least six months after original general appointment outside supervision; supervised closure by order (18-C M.R.S. §§ 3-1001 to 3-1003, 3-505). |
Representative may petition for complete settlement at any time; another interested person after one year; devisee may seek limited testate settlement after one year (18-C M.R.S. §§ 3-1001, 3-1002). |
Formal petition may seek account and settlement; verified statement recounts expired claim period, completed administration, distribution and arrangements for unresolved liabilities (18-C M.R.S. §§ 3-1001 to 3-1003). |
Formal court may consider or compel an account; statement route furnishes full written administration account to affected distributees (18-C M.R.S. §§ 3-1001 to 3-1003). |
Statement route requires distribution and explanation of outstanding liabilities; supervised distribution needs prior court order; formal court may direct or approve distribution (18-C M.R.S. §§ 3-1001, 3-1003, 3-504). |
Formal complete settlement uses notice to interested persons and hearing; limited testate settlement uses notice to devisees and representative; statement copy goes to distributees and known unpaid or unbarred claimants (18-C M.R.S. §§ 3-1001 to 3-1003). |
Formal settlement and supervised closure require order after notice and hearing; verified statement closes by filing under § 3-1003 (18-C M.R.S. §§ 3-1001, 3-1003, 3-505). |
Formal order may discharge representative from specified interested-person claims; statement filing ends appointment one year later absent pending proceeding involving representative (18-C M.R.S. §§ 3-1001 to 3-1003). |
Posttermination certificate releases substitute-security lien but preserves action against representative or surety; six-month fiduciary-duty limit has fraud exceptions; later property permits renewed administration (18-C M.R.S. §§ 3-1005, 3-1007, 3-1008). |
| Maryland verified 2026-10-04 | Regular estate closes on final-account approval; qualifying solvent estate with required consent may elect modified administration and close by verified final report (§ 10-101; § 5-702; § 5-709). |
Representative files final account or modified report; court can order accounts at other times; interested person may request formal account or object to modified administration (§ 7-305; § 5-704; § 5-708). |
Regular final account requests termination if sought; modified verified report includes property, valuation, liabilities, distributive shares and inheritance tax (§ 10-101; § 5-704; § 5-707). |
Regular account reports assets, receipts, transactions and balance; first account due within nine months, then every six months until final. Modified report replaces formal account unless requested (§ 7-302; § 7-305; § 5-704). |
Modified administration requires final distribution within 12 months of appointment, subject to permitted extensions; after-discovered property has 90-day distribution rule. Regular route closes on approved final account (§ 5-702; § 5-703; § 5-704; § 10-101). |
Regular account notice to all interested persons; exceptions within 20 days after court approval. Modified report copy to interested persons unless waived; written objection during administration revokes election (§ 7-301; § 7-501; § 5-706; § 5-708). |
Regular court approval of final account closes estate; account exceptions go to register. Modified administration closes by statutory deadline if report filed and fees/taxes paid; objection restores administrative probate (§ 10-101; § 7-501; § 5-708; § 5-709). |
Final-account approval closes regular estate and terminates appointment if requested; otherwise termination may require petition. One year after closure without pending proceeding brings interested-person claim discharge, subject to exceptions (§ 10-101; § 10-103). |
Bond is not required for any period after final-account approval; discharge excepts fraud, material mistake and substantial irregularity. Interested person may seek new appointment for property found after regular closure and termination (§ 6-102; § 10-103; § 10-104). |
| Massachusetts verified 2026-10-04 | Unsupervised statement no earlier than six months after original appointment, absent court prohibition; formal settlement petition; supervised administration ends by order (§§ 3-1001, 3-1003, 3-505). |
Representative petitions for complete settlement after claim period; other interested person may petition after one year from original appointment; representative files statement (§§ 3-1001, 3-1003). |
Verified statement recites expired claim period, claims/taxes disposition, distribution, unpaid-liability arrangements and sent copies; formal route petitions for settlement (§§ 3-1001, 3-1003). |
Statement route furnishes a full written account to affected distributees; formal petition may ask court to consider, compel or approve an account (§§ 3-1001, 3-1003). |
Statement recites assets distributed, with arrangements for any undischarged claims; formal court may direct or approve distribution; supervised court may order interim partial distributions (§§ 3-1001, 3-1003, 3-505). |
Statement copy to distributees and known unpaid/unbarred claimants; formal petition gives interested-person notice absent unanimous assent; six-month fiduciary-duty claim limit after statement (§§ 3-1001, 3-1003, 3-1005). |
Statement closes by filing; formal settlement order follows required notice and any necessary hearing; supervised administration ends by order under formal-settlement rules (§§ 3-1001, 3-1003, 3-505). |
After one year without a pending representative proceeding, statement cannot be challenged except fraud/manifest error; formal order can discharge; appointment termination is a separate statutory event (§§ 3-1001, 3-1003, 3-608). |
Formal discharge exonerates representative and sureties under decree except fraud/manifest error; termination preserves prior-act liability; successor may continue administration after termination (§§ 3-1001, 3-608, 3-613). |
| Michigan verified 2026-10-04 | Unsupervised estate may use sworn closing statement at least five months after original appointment; formal complete settlement petition available after predeath-claim period (§§ 700.3952–700.3954). |
Representative petitions any time after claim period; interested person after one year; devisee has narrower testate route; missing continuation notice lets interested person seek hearing or settlement (§§ 700.3951–700.3953). |
Sworn statement confirms published notice, expired claim period, claim/expense/tax handling, distribution, service and written account; formal petition may seek final-account review and distribution order (§§ 700.3952, 700.3954). |
Sworn route furnishes full written account to affected distributees stating fiduciary, attorney and other professional fees; court may consider or compel final account in formal route (§§ 700.3952–700.3954). |
Sworn statement reports distribution and arrangements for outstanding liabilities; formal court may direct or approve distribution (§§ 700.3952, 700.3954). |
Sworn statement sent to distributees and known unpaid/unbarred claimants; 28-day objection period precedes completion certificate; formal settlement requires notice and hearing (§§ 700.3952, 700.3954, 700.3958). |
Formal petition gets hearing after notice and may yield settlement/discharge order; sworn statement closes estate by filing without that order (§§ 700.3952–700.3954). |
After sworn filing, appointment ends one year later absent pending proceeding; formal court may discharge from interested-person claims; completion certificate after 28 days is not immunity (§§ 700.3952, 700.3954, 700.3958). |
Completion certificate evidences release of substitute-security lien but leaves actions against representative/surety; fiduciary claims have limited six-month bar with fraud exception; later assets or other good cause may reopen (§§ 700.3956, 700.3958–700.3959). |
| Minnesota verified 2026-10-04 | Unsupervised statement after four months from original appointment and first creditor publication, following administration; formal settlement and supervised order routes (§ 524.3-1003; § 524.3-1001; § 524.3-505). |
Representative petitions for formal settlement at any time; other interested person after one year from original appointment and expiration of predeath claim period; devisee has narrower testate route (§ 524.3-1001; § 524.3-1002). |
Statement recites creditor notice, resolved claims or arrangements, inventory, distribution, copies and account; formal petition may request testacy, accounting and distribution (§ 524.3-1003; § 524.3-1001). |
Statement route furnishes full written account to affected distributees; formal petition may ask court to consider, compel or approve final account (§ 524.3-1003; § 524.3-1001). |
Statement follows distribution; formal decree or order may assign or direct distribution, but discharge awaits transfer of all property and completed duties (§ 524.3-1003; § 524.3-1001). |
Statement copy sent before filing to distributees and known unpaid, unbarred claimants; formal settlement has notice and hearing, waivable by all heirs or distributees in a solvent estate (§ 524.3-1003; § 524.3-1001). |
Statement route closes by filing; formal or supervised settlement ends by court order after required notice and hearing, subject to solvent-estate waiver (§ 524.3-1003; § 524.3-1001; § 524.3-505). |
Statement route: appointment and letters terminate one year after filing absent pending representative proceeding; formal discharge follows complete distribution and other duties; termination preserves prior-act liability (§ 524.3-1003; § 524.3-1001; § 524.3-608). |
After termination registrar certificate discharges security lien but preserves claims against representative or surety; later-discovered property allows subsequent appointment; six-month fiduciary-duty claim limit has exceptions (§ 524.3-1007; § 524.3-1008; § 524.3-1005). |
| Mississippi verified 2026-10-04 | Ordinarily file final settlement after debts paid and assets collected; will may waive account, or court may waive in intestacy on petition; court may later require account on timely request (Miss. Code Ann. § 91-7-291). |
Executor or administrator files; beneficiary or other interested party may timely seek account despite waiver; distributee or legatee may petition for distribution after six months; court can summon representative for improper delay (Miss. Code Ann. §§ 91-7-291, -303, -307). |
Sworn final account states annual balances, other charges/disbursements, previously unreported receipts and remaining assets; sworn names, addresses and disability information for heirs/devisees/legatees accompany it (Miss. Code Ann. §§ 91-7-291, -293). |
Final account ordinarily required but waivable by will or court in intestacy; 2019 amendment removed legal-voucher filing requirement from account and approval rule (Miss. Code Ann. §§ 91-7-291, -297). |
At account approval court orders representative to distribute property in hand; court may compel earlier distribution on distributee/legatee petition after six months, subject to refunding bond before final settlement (Miss. Code Ann. §§ 91-7-297, -303). |
Summons or publication for interested parties to appear at least 30 days after service or completed publication and show cause against final account; court hears objections (Miss. Code Ann. §§ 91-7-295, -297). |
Court examines account and evidence, hears objections, and if satisfied enters final approval-and-allowance decree ordering distribution; interested party may challenge earlier partial settlements in final proceeding (Miss. Code Ann. § 91-7-297). |
Statutory final decree approves the account and directs distribution; final settlement does not erase the stated two-year account challenge route or bond remedy for breach (Miss. Code Ann. §§ 91-7-297, -309, -311). |
Interested person may reopen and correct final account within two years, with disability tolling; administration bond can be sued for breach until its penalty is recovered (Miss. Code Ann. §§ 91-7-309, -311). |
| Missouri verified 2026-10-04 | Court supervised final settlement after claim period; independent statement of account after six months and ten days from first published notice, or petition for complete settlement (§ 473.617; § 473.840; § 473.837). |
Representative files final settlement or independent closing; successor, surviving representative or interested person may compel final settlement; interested person may seek order to close overdue independent estate (§ 473.607; § 473.843). |
Supervised final settlement and distribution petition; independent statement of account states notice, receipts/disbursements, unpaid items and proposed distribution schedule (§ 473.617; § 473.840). |
Supervised settlement details collections and payments; expenditures over $75 need vouchers or other proof. Independent statement has complete accounting without vouchers, subject to audit on objection (§ 473.543; § 473.840). |
Supervised distribution follows final decree, with receipts/proof before discharge; independent distribution follows 20-day schedule-objection period unless objection sends distribution to court (§ 473.617; § 473.660; § 473.840). |
Supervised: publication at least 29 days before filing, mailed notice at least 15 days before; objections generally within 20 days after filing. Independent: four weekly publications and advance mailing; proposed-distribution objections within 20 days (§ 473.587; § 473.590; § 473.840). |
Supervised court may approve unopposed settlement without hearing; objections trigger hearing and decree. Independent unopposed statement has no required audit or order; objection triggers hearing and ordered distribution/discharge (§ 473.590; § 473.617; § 473.840). |
Supervised court orders discharge after distribution proof; independent representative is discharged from interested-party claims after six months without representative proceeding, without court order (§ 473.660; § 473.840). |
Supervised final-settlement approval relieves representative and sureties subject to appeal/vacatur; discharge bars suits unless begun within one year. Independent representative may face proceedings filed within six months of the statement (§ 473.597; § 473.660; § 473.840). |
| Montana verified 2026-10-04 | Formal complete or limited testate settlement after predeath claim period; verified statement at least six months after original general appointment outside supervision; sworn account ordinarily required before final closure (Mont. Code Ann. §§ 72-3-1001, 72-3-1003 to -1005). |
Representative may seek formal complete settlement at any time; another interested person after one year; devisee may seek limited testate order after one year; two-year delay brings show-cause process (Mont. Code Ann. §§ 72-3-1001, 72-3-1003, 72-3-1015). |
Formal petition can seek final account and distribution; verified statement recounts expired claims period, completed administration, distributions and outstanding-liability arrangements (Mont. Code Ann. §§ 72-3-1001, 72-3-1004). |
Sworn account filed with court or delivered to all interested persons lists money received/spent and claims/claimants; sole residuary-beneficiary representative excepted; affected distributees get written account on statement route (Mont. Code Ann. §§ 72-3-1005, 72-3-1004). |
Statement route requires distribution with arrangements for undischarged claims; supervised distribution needs prior court order; formal court may direct or approve distribution (Mont. Code Ann. §§ 72-3-1004, 72-3-404, 72-3-1001). |
Formal complete settlement uses notice to all interested persons and hearing; limited testate route notice to devisees and representative; statement copy to distributees and known unpaid or unbarred claimants (Mont. Code Ann. §§ 72-3-1001, 72-3-1003, 72-3-1004). |
Formal settlement requires court order after notice and hearing; statement route closes by filing without formal approval stated in § 72-3-1004; court may order partial supervised distributions (Mont. Code Ann. §§ 72-3-1001, 72-3-1004, 72-3-405). |
Formal closing order ends appointment and may discharge representative from specified claims; statement ends appointment one year after filing absent a pending proceeding involving representative (Mont. Code Ann. §§ 72-3-524, 72-3-1001, 72-3-1004). |
Posttermination certificate releases substitute-security lien but preserves actions against representative or surety; six-month fiduciary-duty limit has fraud exceptions; later property permits renewed administration (Mont. Code Ann. §§ 72-3-1011, 72-3-1014, 72-3-1016). |
| Nebraska verified 2026-10-04 | Formal complete or limited testate settlement after predeath claim period; unsupervised verified statement at least five months after original general appointment; supervised administration ends by order (Neb. Rev. Stat. §§ 30-24,115 to 30-24,117, 30-2443). |
Representative may seek formal settlement at any time; another interested person after one year; limited testate route also lets devisee petition after one year (Neb. Rev. Stat. §§ 30-24,115, 30-24,116). |
Formal petition may seek account, distribution and settlement; unsupervised verified statement recounts creditor publication, completed administration, distribution and arrangements for outstanding liabilities (Neb. Rev. Stat. §§ 30-24,115 to 30-24,117). |
Formal court may consider, compel or approve accounting; statement route furnishes full written administration account to affected distributees (Neb. Rev. Stat. §§ 30-24,115 to 30-24,117). |
Statement route requires distribution and explanation of unpaid claims; supervised representative needs prior court order to distribute; formal court may direct or approve distribution (Neb. Rev. Stat. §§ 30-24,115, 30-24,117, 30-2442). |
Formal complete settlement requires notice to all interested persons and hearing; limited testate route notice to devisees and representative; statement copied to distributees and known unpaid or unbarred claimants (Neb. Rev. Stat. §§ 30-24,115 to 30-24,117). |
Formal settlement and supervised closure require noticed court action; unsupervised statement closes by filing without a separate approval order specified in § 30-24,117 (Neb. Rev. Stat. §§ 30-24,115, 30-24,117, 30-2443). |
Formal order may discharge representative from interested-person claims; statement filing ends appointment one year later if no proceeding involving representative is pending (Neb. Rev. Stat. §§ 30-24,115, 30-24,117). |
Posttermination certificate releases substitute-security lien without barring representative or surety action; fiduciary-duty claims have a six-month statement-filing window with fraud exceptions; later property permits renewed administration (Neb. Rev. Stat. §§ 30-24,119, 30-24,121, 30-24,122). |
| Nevada verified 2026-10-04 | Final account and judicial settlement when assets are sold or funds cover debts and estate is ready; exhausted estate has a separate debt-payment-and-discharge route (NRS 150.110, 150.240, 150.280). |
Representative files final account; if neglected, court may compel it; after account settlement, representative or heir, devisee or successor may petition for distribution (NRS 150.100, 150.110, 151.080). |
Final account requests settlement; distribution request may accompany it or follow allowed account; supplementary receipts/disbursements account before final distribution unless only realty passes (NRS 150.110, 150.115, 151.080). |
Verified account shows receipts, expenditures, claims and estate condition; all interested persons may waive accounting in writing; vouchers retained for inspection, generally not filed (NRS 150.075, 150.080, 150.150). |
Court orders residue after account settlement; representative then distributes without unnecessary delay and produces satisfactory receipts for surety-release order (NRS 151.080, 151.110, 151.230). |
Notice of account/distribution hearing to interested persons, generally at least 10 days by mail or delivery; publication if identity/address cannot be found; written waiver and court variation allowed; objections at hearing (NRS 150.160, 150.170, 151.090, 155.010). |
Court hears and settles account after proof of notice, then may enter distribution order; supplementary account settlement goes in order where required (NRS 150.115, 150.160, 150.190, 150.200, 151.080). |
Final account settlement and distribution order precede delivery; after full administration and proof of delivery/completed acts, court orders surety release for future liability; exhausted-estate representative may obtain discharge on proof of debt-order compliance (NRS 150.240, 151.110, 151.230). |
Surety-release order covers liability incurred thereafter; settled accounts bind interested persons subject to disability exception; later property or description errors can support reopened administration (NRS 150.210, 151.230, 151.240-.260). |
| New Hampshire verified 2026-10-04 | Waiver for specified beneficiary/administrator arrangements or court discretion; summary after six months for other estates with no unresolved claims; full administration uses final account (N.H. Rev. Stat. §§ 553:32, 553:33, 554:26). |
Administrator files waiver affidavit or summary motion; interested person may request full administration before waiver affidavit; court may cite a late accountant (N.H. Rev. Stat. §§ 553:32, 553:33, 554:26-a). |
Waiver affidavit identifies no outstanding estate debts and lists decedent real estate; summary motion gives sworn no-claims and no-further-supervision statements plus required receipts or assents; full route files final account (N.H. Rev. Stat. §§ 553:32, 553:33, 554:26). |
Waiver eliminates inventory, bond and account; summary eliminates final account and balance receipts; full account itemizes receipts and payments with dates and source or consideration (N.H. Rev. Stat. §§ 553:32, 553:33, 554:25). |
Summary requires specific-legacies receipts or assents and other beneficiaries' assents, then administrator completes remaining work after order; full account reports sums paid (N.H. Rev. Stat. §§ 553:33, 554:25). |
Full-account copy and notice go to beneficially interested persons and parties of record, who have 30 days from filing for written objection; unanimous assents permit earlier approval (N.H. Rev. Stat. § 550:11). |
Court approves waiver affidavit; may grant summary motion and close estate; full account may be approved after notice or earlier with all assents (N.H. Rev. Stat. §§ 553:32, 553:33, 550:11). |
Waiver administration completes on court approval; summary order closes estate and releases bond but leaves completion duty; full account is subject to court approval (N.H. Rev. Stat. §§ 553:32, 553:33, 550:11). |
Waiver dispenses with bond; summary releases bond while completion duty survives; missed waiver affidavit or timely interested-person petition can lead to full administration (N.H. Rev. Stat. §§ 553:32, 553:33). |
| New Jersey verified 2026-10-04 | Beneficiary release filed with court can avoid account settlement; representative may settle account in Superior Court (§§ 3B:17-1–2). |
Representative may settle account or be required to do so; ordinarily cannot be compelled until one year after appointment absent special cause (§ 3B:17-2). |
Release or discharge must be executed and acknowledged like a recordable deed and filed with court; judicial route settles an account (§§ 3B:17-1–2). |
Filed qualifying release dispenses with rendering or settling an account for that beneficiary; judicial account may be required; § 3B:17-7 treats annexed asset information as part of account (§§ 3B:17-1–2, -7). |
On payment of devise/share or delivery of distribution instrument, take recipient's refunding bond and file it with surrogate or Superior Court clerk (§ 3B:23-24). |
Judgment allowing an account follows due notice; exceptions may trigger sworn examination; statute states no fixed objection period here (§§ 3B:17-6, -8). |
Superior Court settles judicial account; its judgment after due notice determines covered exceptions; release route requires filing, not a judgment allowing account (§§ 3B:17-1–2, -8). |
Judgment allowing account discharges fiduciary from covered interested-party claims, subject to statutory exceptions; office discharge may be separately granted by court (§§ 3B:17-8, 3B:14-18). |
Refunding bond backs later debts/distributions; account judgment leaves assets held or later received outside its discharge; office discharge preserves duty to account and pay over (§§ 3B:23-26–27, 3B:17-8, 3B:14-18). |
| New Mexico verified 2026-10-04 | Formal complete settlement after predeath claim period; limited formal testate settlement for informally probated will; unsupervised verified-statement route no earlier than six months after original general appointment (N.M. Stat. Ann. §§ 45-3-1001–1003). |
Representative may petition for formal settlement at any time; other interested person after one year from original appointment; devisee may petition limited formal testate settlement after one year (N.M. Stat. Ann. §§ 45-3-1001, -1002). |
Formal petition may ask court to determine testacy, settle account and distribution; statement route verifies expired claim period, completed administration, distribution, outstanding liabilities and required delivery of statement/account (N.M. Stat. Ann. §§ 45-3-1001, -1003). |
Formal court may consider, compel or approve final accounting; statement route furnishes full written administration account to affected distributees, including listed representatives (N.M. Stat. Ann. §§ 45-3-1001, -1003). |
Statement route ordinarily requires assets already distributed or arrangements disclosed for unresolved liabilities; formal court may direct or approve distribution (N.M. Stat. Ann. §§ 45-3-1001, -1003). |
Formal complete settlement requires notice to all interested persons and hearing; limited testate route notice to devisees and representative; statement copy goes to distributees and known unpaid/unbarred claimants (N.M. Stat. Ann. §§ 45-3-1001–1003). |
Formal route allows settlement and discharge order after noticed hearing; unsupervised statement route uses filing, with no separate approval order specified in § 45-3-1003 (N.M. Stat. Ann. §§ 45-3-1001–1003). |
Formal order may discharge representative from further interested-person claims; statement filing starts one-year appointment-termination clock if no proceeding pending; six-month fiduciary-duty action window has fraud/disclosure exceptions (N.M. Stat. Ann. §§ 45-3-1001, -1003, -1005). |
Certificate after appointment termination releases substitute-security lien but does not bar action against representative/surety; later property permits subsequent administration (N.M. Stat. Ann. §§ 45-3-1007, -1008). |
| New York verified 2026-10-04 | Voluntary judicial settlement of account under § 2208; petition for release decree with full disclosure and all required acknowledged approvals under § 2203; instruments may settle part or all of account (§ 2202). |
Fiduciary may petition voluntarily; court or creditor, interested person, surety and other listed parties may seek compulsory account (§§ 2205, 2208). |
Judicial-account petition with account and affidavit of receipts, disbursements and estate property; release-decree petition lists interested persons, tax/debt status and written approvals (§§ 2203, 2208–2209). |
Account carries fiduciary affidavit on all receipts, disbursements and property received; release-decree route requires full written disclosure and acknowledged account approvals (§§ 2203, 2209). |
Judicial-settlement decree directs payment/distribution when estate property remains ready; release-decree petition addresses debts, expenses and approved account (§§ 2203, 2215). |
Voluntary settlement process issues to listed creditors, surety, distributees, devisees and others; release-decree route requires approvals by all who would be served (§§ 2203, 2210). |
On return of process court takes account and hears proofs; decree directs ready distribution; acknowledged-approval route permits release decree (§§ 2203, 2211, 2215). |
Court may decree release and discharge of petitioner and bond sureties on all-party approvals; judicial-settlement decree states account summary and orders applicable distribution (§§ 2203, 2215, 2227). |
Release decree can discharge sureties from further liability to interested persons; court can compel an account in estate’s best interests (§§ 2203, 2205). |
| North Carolina verified 2026-10-04 | Final account after claims paid, satisfied or provided for and remainder distributed; deadline generally one year after qualification or later tax-release/annual-account deadline, unless extended (§§ 28A-21-2, 28A-23-1). |
Representative or collector files; clerk may order an overdue or unsatisfactory account on its own motion or creditor/interested-party request (§§ 28A-21-2, 28A-21-4). |
Sworn final account states period, opening property, income, gains, payments, losses, distributions, remaining property and other facts the clerk requires (§ 28A-21-3). |
Vouchers for payments or verified proof instead; clerk reviews, audits, approves and records final account (§ 28A-21-2(a2)). |
After administration costs, taxes and valid claims, distribute under will or intestacy; discharge order follows remainder distribution and approved final account (§§ 28A-22-1, 28A-23-1). |
Written notice of proposed account to all devisees or heirs is optional; if given with account and exhibits, disclosed matters must be challenged within 30 days after receipt (§ 28A-21-6). |
Clerk audits final account; upon approval after claims and distribution, clerk enters discharge order (§§ 28A-21-2(a2), 28A-23-1). |
Clerk's order discharges further representative duties and liabilities, except liability for specified breach of duty (§ 28A-23-1). |
Bond mortgage or deposited securities generally held until final-account approval; breach liability survives discharge; interested person may petition to reopen for later assets or unfinished acts (§§ 28A-8-2, 28A-23-1, 28A-23-5). |
| North Dakota verified 2026-10-04 | Formal complete settlement after predeath-claim period; unsupervised verified statement after administration and distribution; testate informal-will settlement can omit testacy adjudication (N.D.C.C. §§ 30.1-21-01 to -03). |
Representative may petition for formal settlement at any time, another interested person after one year; after three years without closure, specified persons or court may demand show cause (N.D.C.C. §§ 30.1-21-01, -03.1). |
Formal petition may seek account, testacy/heirs, distribution and discharge; unsupervised verified statement describes administration, unpaid claims and arrangements, distribution and copies sent (N.D.C.C. §§ 30.1-21-01, -03). |
Formal court considers final account or compels/approves accounting; statement route furnishes full written administration account to affected distributees (N.D.C.C. §§ 30.1-21-01, -03). |
Statement certifies assets distributed with arrangements for outstanding claims; formal court directs or approves distribution as circumstances require (N.D.C.C. §§ 30.1-21-03, -01). |
Formal settlement requires notice to interested persons and hearing; closing statement copies go to distributees and known unpaid, unbarred creditors or claimants (N.D.C.C. §§ 30.1-21-01, -03). |
Formal route requires notice, hearing and court settlement order; unsupervised verified statement closes by filing, with possible later proceeding (N.D.C.C. §§ 30.1-21-01, -03). |
Formal order may discharge representative from interested-person claims; statement route terminates appointment after one year without a pending representative proceeding (N.D.C.C. §§ 30.1-21-01, -03). |
Six-month fiduciary-claim limit follows statement, with fraud exceptions; lien certificate preserves suit against representative/surety; later discovered property permits new appointment (N.D.C.C. §§ 30.1-21-05, -07, -08). |
| Ohio verified 2026-10-04 | Final account within 30 days of completion; generally final and distributive account within six months of appointment unless a listed exception; sole-beneficiary representative may certify termination (§ 2109.301). |
Executor or administrator files; probate court may order an account for good cause on its own or an interested person's motion (§ 2109.301(A)). |
Signed, itemized account of receipts, disbursements, distributions and remaining assets; qualifying sole-beneficiary representative may file certificate stating debts, taxes, fees and distribution (§ 2109.301). |
Final account records completed administration before distribution; final and distributive account records both; file certificate of service of account (§§ 2109.30(B), 2109.32(B)). |
Distribution may be reported in the succeeding account; certificate route requires remaining assets distributed to the sole beneficiary before filing (§ 2109.301). |
Give account copy to heirs or beneficiaries, subject to exceptions; hearing at least 30 days after filing; exceptions at least five days before hearing; optional or ordered hearing notice at least 15 days before (§§ 2109.32–2109.33). |
Account set for probate-court hearing; court may approve and settle it; full lawful administration and distribution support approval and possible discharge (§ 2109.32(A)). |
Court may order discharge on settlement; absent contrary order, discharge occurs 12 months after approval of final and distributive account (§ 2109.32(A)). |
Court may terminate surety bond on final and distributive account approval; newly discovered assets require supplemental final account; account approval alone does not bar all pecuniary interests (§ 2109.32). |
| Oklahoma verified 2026-10-04 | Ordinary court-supervised final account and distribution when debts are paid and estate is ready; shorter sworn accounting if all distributees waive itemization or representative is sole recipient (58 O.S. §§ 541, 611-612). |
Executor/administrator files final account; heir, legatee or devisee may apply for distribution, and an interested person may petition for an accounting or distribution decree (58 O.S. §§ 543-544, 612, 631, 634). |
Representative renders final account under oath showing money received and spent, claims and estate condition, and prays settlement; qualified waiver replaces income/expense itemization with four sworn statements (58 O.S. §§ 541, 612). |
Vouchers or other payment proof must be filed on court or interested-party request; report intervening receipts/disbursements at distribution (58 O.S. §§ 550, 631). |
Court orders residue distributed after final account settlement; representative proves payment and delivery under court order before discharge (58 O.S. §§ 631-632, 691). |
Final-account hearing at least 20 days after filing; mail known-address heirs, legatees and devisees at least 10 days before; publish weekly for two consecutive weeks; interested person may file written exceptions at hearing or postponement (58 O.S. §§ 553-554). |
Court hears final account and petition, settles account, and issues decree naming recipients and shares; may defer final settlement if unpaid debt or estate otherwise unready (58 O.S. §§ 553, 556, 611, 631-632). |
Distribution decree fixes recipient shares; after full administration and satisfactory vouchers, court must decree discharge from liability incurred thereafter (58 O.S. §§ 632, 691). |
Account settlement binds interested persons with disability exception for action on representative or bond before final distribution; discharge covers future liability; later property or cause may support new letters (58 O.S. §§ 556, 691-692). |
| Oregon verified 2026-10-04 | Final account when ready for settlement and distribution; consent-and-payment statement may replace it; separate no-known-assets motion applies narrowly (ORS 116.083, 116.208). |
Representative files final account and petition or qualifying substitute statement; interested person may petition to reopen after closing (ORS 116.083, 116.233). |
Final account includes tax, compensation, reserve and distribution-petition statements; substitute statement identifies period, paid creditors and includes petition and declaration (ORS 116.083). |
Account lists starting value, receipts, disbursements, property on hand and declaration; evidence of disbursements ordinarily accompanies it, subject to statutory exceptions (ORS 116.083). |
Distribution follows the general judgment; file receipts or other satisfactory proof to obtain the supplemental discharge judgment (ORS 116.113, 116.213). |
Mail final account, petition and objection-date notice at least 20 days before that date to distributees and unpaid, unbarred creditors; qualifying substitute statement needs no objection-date notice (ORS 116.083, 116.093, 116.103). |
Filed objections trigger a hearing; otherwise, or after hearing or substitute statement, court enters general judgment of final distribution (ORS 116.103, 116.113). |
General judgment fixes successors and approves account or statement; supplemental judgment after distribution proof releases representative from further duties, subject to statutory exceptions (ORS 116.113, 116.213). |
Approved account relieves representative and surety to approved extent; discharge bars actions subject to § 115.004 and limited reopening of actions; interested person may petition to reopen estate for later property or unfinished acts (ORS 116.123, 116.213, 116.233). |
| Pennsylvania verified 2026-10-04 | Representative may file account after four months from first complete advertisement; confirmed final account and distribution precede court discharge (§§ 3501.1, 3184). |
Representative may file; may be cited after six months from first complete advertisement; court may direct account at any time (§ 3501.1). |
File account with clerk plus proposed distribution statement or request court/auditor determination; local rules prescribe statement form (§§ 3502, 3513). |
Account subject to court audit in separate orphans’ court division; elsewhere court/clerk confirmation absent objections under local rules (§§ 3511–3512). |
Adjudication or decree awards balance to named recipients/shares; conforming distribution relieves liability for distributed property (§§ 3514, 3533). |
Written notice of account filing and audit/confirmation to known interested persons, with stated exceptions; local rules prescribe distribution notice and objections (§§ 3503, 3513). |
Court audit in separate division; otherwise court/clerk confirmation and possible auditor on objection; adjudication/decree expressly confirms account and awards shares (§§ 3511–3512, 3514). |
Conforming distribution after account confirmation relieves liability for distributed property; court may discharge representative after final confirmation and distribution (§§ 3533, 3184). |
Court may discharge representative and surety from future liability; surety-only discharge can allow continued service with a new-bond condition for later assets (§ 3184). |
| Rhode Island verified 2026-10-04 | Final account generally due at completion; sole beneficiary or all-beneficiary-release affidavit route; residuary-legatee executor with special bond need not account to court (R.I. Gen. Laws §§ 33-14-1, 33-17-3). |
Executor or administrator returns account or qualifying affidavit; probate court may cite an unsettled fiduciary to account on petition (R.I. Gen. Laws §§ 33-14-1, 33-14-4). |
Final account states liquidated balance; substitute affidavit certifies statutory payment conditions; decree-payment discharge uses verified payment or delivery account and vouchers (R.I. Gen. Laws §§ 33-14-1, 33-18-27). |
Account charges inventory or prior balance, later receipts and gains, and credits losses and payments; attorney-certified records rule or supporting copies applies (R.I. Gen. Laws § 33-14-2). |
Account credits legacies, distributions and delivered property; payment or delivery under decree precedes a final-discharge account; unlocatable recipient property may be paid into court with discharge petition (R.I. Gen. Laws §§ 33-14-2, 33-18-27, 33-18-30). |
Petition hearing notice mailed at least 10 days before hearing, three weeks for overseas addressees, subject to waiver; postpayment ratification requires notice; small-asset reopening permits 30-day objection (R.I. Gen. Laws §§ 33-22-3, 33-18-28, 33-14-13). |
Probate court settles account; separate payment-proof discharge is allowed and recorded by court; without prior payment order, court may ratify after notice (R.I. Gen. Laws §§ 33-14-11, 33-18-27, 33-18-28). |
Settled account is conclusive on parties subject to apparent-error correction; allowed verified decree-payment account exonerates representative and sureties under decree except fraud or manifest error (R.I. Gen. Laws §§ 33-14-11, 33-18-27). |
Special debt-payment bond changes court-account duty; final discharge covers decree liability subject to fraud/error; later assets up to $5,000 may use noticed reopening without prior court consent (R.I. Gen. Laws §§ 33-17-3, 33-18-27, 33-14-13). |
| South Carolina verified 2026-10-04 | Court-supervised settlement after claim-contest periods and proceedings end; tax-return estates have a closing-letter timing rule; all interested persons may waive specified filings (§ 62-3-1001(a), (e)). |
Representative files; interested person may petition to compel overdue filings if requirements were not waived (§ 62-3-1001(a), (b)). |
Written account, proposed distribution of undistributed assets, settlement application and proof of notice/copies to interested persons; specified parts waivable by all (§ 62-3-1001(a), (e)). |
Full written account unless all interested persons waive it; final accounting cannot be allowed without statutory tax findings (§§ 62-3-1001(a), (e), 62-3-1002–1003). |
Proposal covers assets not yet distributed; court may direct or approve distribution in its settlement order (§ 62-3-1001(a), (c)). |
Send hearing-right notice and copies to interested persons, including known claimants with unpaid, unbarred claims; written hearing demand within 30 days after proof of sending is filed; notice may be waived by all (§ 62-3-1001(a), (c), (e)). |
After 30 days court may order settlement without a demanded hearing; timely demand requires notice and hearing before order; waived notice permits order after application (§ 62-3-1001(c)). |
Court order may approve settlement, terminate appointment and discharge representative from further interested-person claims or demands (§ 62-3-1001(c)). |
Post-termination certificate can release security lien but preserves actions against representative or surety; later assets or good cause permit reappointment (§§ 62-3-1005, 62-3-1007–1008). |
| South Dakota verified 2026-10-04 | Supervised: order of complete settlement; unsupervised: that order or verified closing statement no earlier than four months after original appointment (SDCL §§ 29A-3-1001, 29A-3-1003). |
Representative may petition for complete settlement after four months; any other interested person after one year, with good cause required for that petition (SDCL § 29A-3-1001). |
Formal petition requests account approval, testacy/heir determination if needed, and distribution; unsupervised statement verifies claims, taxes, administration, distribution and copies sent (SDCL §§ 29A-3-1001, 29A-3-1003). |
Formal order approves or compels account, with proof accounting was mailed; statement route sends full accounting. Those entitled to a copy may waive accounting in writing (SDCL §§ 29A-3-1001, 29A-3-1003). |
Statement certifies estate assets distributed, with detail on remaining claims or arrangements; formal order adjudicates final settlement and distribution (SDCL §§ 29A-3-1003, 29A-3-1001). |
Formal route requires notice to all interested persons and a hearing; statement and full account go to entitled heirs/devisees and unpaid, unbarred known claimants (SDCL §§ 29A-3-1001, 29A-3-1003). |
Formal settlement follows notice and hearing and permits appropriate orders; unsupervised statement route closes by filing without an initial settlement order (SDCL §§ 29A-3-1001, 29A-3-1003). |
Formal order may terminate appointment and discharge representative; statement route ends appointment one year after filing if no representative proceeding is pending (SDCL §§ 29A-3-1001, 29A-3-1003). |
Statement starts six-month limit on specified fiduciary claims, with fraud and disclosure exceptions; lien certificate does not bar suit against representative or surety; later property permits new appointment (SDCL §§ 29A-3-1005, 29A-3-1007, 29A-3-1008). |
| Tennessee verified 2026-10-04 | Ordinary account/final settlement; solvent estate may use statements in lieu after claim period if all court accountings waived and legitimate claims satisfied; early court settlement may discharge (§§ 30-2-601, 30-2-307). |
Representative accounts or files status report; clerk cites delinquent representative; residuary distributee may seek detailed account; nonacknowledgment permits representative to move for closure (§§ 30-2-601–602). |
Final accounting reports creditor notice; statement route recites administration, paid claims/expenses, creditor notice, distribution and residuary distributees’ acknowledgment (§ 30-2-601). |
Account within 15 months and annually thereafter, verified and listing receipts/disbursements/distributions/assets; waiver permits status reports and solvent-estate statements; cancelled checks or permitted bank statements support account (§ 30-2-601). |
Pay uncontested claims and provide for unsettled obligations before distributing balance; sworn receipts for legacies/shares; statement route recites completed distribution (§§ 30-2-601, 30-2-701, 30-2-707). |
Account-taking notice at least five days before, waivable in writing; publish if interested-person addresses unknown; interested person may except within 30 days after clerk states account, then appeal clerk decision within another 30 days (§§ 30-2-603, 30-2-607). |
Clerk states account subject to exceptions; court can enter final closing order after notice/hearing if distributee refuses acknowledgment; early court settlement can order discharge (§§ 30-2-601, 30-2-607, 30-2-307). |
In-lieu statements remove detailed-account/receipt filing duties for qualifying solvent estate; nonresponding-distributee route produces final closing order; early settlement can order personal-representative discharge (§§ 30-2-601, 30-2-307). |
Early court discharge protects representative from specified later-filed creditor claim, with distributee recourse; no general bond-release term in cited closing provisions; certain uncollected estate claims may be pursued by next of kin after representative’s death/resignation (§§ 30-2-307, 30-2-714). |
| Texas verified 2026-10-04 | Supervised final settlement when debts addressed and no need remains; independent report/notice optional after debts, litigation and distribution conditions (Tex. Est. Code §§ 362.001, 405.004, 405.012). |
Representative files; interested person may compel supervised settlement; distributee may seek independent closure (Tex. Est. Code §§ 362.002, 405.009). |
Supervised verified final account; independent affidavit-verified closing report or notice with debt, property and distributee facts (Tex. Est. Code §§ 362.003, 405.005–.006). |
Supervised final account and vouchers; independent report includes delivery proof, notice includes receipt proof; court may require account for judicial liability discharge (Tex. Est. Code §§ 362.004, 405.003, 405.005–.006). |
Independent route requires remaining assets distributed before report/notice; supervised order follows delivery or no property remaining (Tex. Est. Code §§ 405.004, 362.012–.013). |
Supervised heirs/distributees receive citation and account; independent notice route sends copy to distributees, with 30 days for interested-person objection after filing (Tex. Est. Code §§ 362.005, 405.006–.007). |
Court audits supervised account and orders discharge/closure; independent report or notice can close without order unless objection, while distributee application gets citation and hearing (Tex. Est. Code §§ 362.006, 362.012–.013, 405.007, 405.009). |
Supervised order discharges and cancels letters; independent filing closes after 30 objection-free days, ending authority and letters but not prior-act liability (Tex. Est. Code §§ 362.012–.013, 405.007). |
Supervised order releases bond sureties; independent report releases sureties for future acts, notice does not; separate judicial liability discharge available (Tex. Est. Code §§ 362.012, 405.003, 405.007). |
| Utah verified 2026-10-04 | Formal complete-settlement petition after predeath-claim period; informal verified statement no earlier than four months after original appointment, with supervised-estate distributee consent and no prohibiting order (Utah Code §§ 75-3-1001, -1003). |
Representative or interested person petitions for complete settlement; nonrepresentative waits one year from original appointment; representative alone files closing statement (Utah Code §§ 75-3-1001, -1003). |
Formal petition may seek account, testacy, heirs and distribution adjudication; verified statement recites expired claim period, completed administration and distribution, arrangements for unpaid claims, and required mailings (Utah Code §§ 75-3-1001, -1003). |
Formal court may consider or compel accounting; statement filer furnishes full written account to affected distributees; all distributees may waive accounting in writing (Utah Code §§ 75-3-1001, -1003). |
Statement route requires assets distributed before filing, with disclosed arrangements for undischarged claims; formal court may direct or approve distribution in its order (Utah Code §§ 75-3-1001, -1003). |
Formal route requires notice to all interested persons and hearing; statement copy to all distributees and known unpaid, unbarred claimants; fiduciary claim proceeding generally due within six months after statement filing (Utah Code §§ 75-3-1001, -1003, -1005). |
Formal settlement is heard and may end in protective order approving settlement, distribution and discharge; verified-statement route closes by filing without a stated hearing or new decree (Utah Code §§ 75-3-1001, -1003). |
Formal order may discharge representative from interested-person claims; on statement route appointment terminates one year after filing if no representative proceeding is pending (Utah Code §§ 75-3-1001, -1003). |
Statement limits ordinary fiduciary-duty claims after six months but preserves fraud, misrepresentation and inadequate-disclosure recovery; later certificate discharges security lien, not action against representative or surety; discovered property permits subsequent administration (Utah Code §§ 75-3-1005, -1007, -1008). |
| Vermont verified 2026-10-04 | Ordinary accounting and court-ordered final distribution; final-account waiver possible after six months when no real estate remains and statutory consents, schedules and tax clearance are filed (14 V.S.A. §§ 1055, 1069, 1721). |
Executor/administrator files accounts and distribution request; Probate Division may act on delayed administration and require correction or appearance (14 V.S.A. §§ 1055, 917, 1721). |
Final cash-basis account; waiver alternative files verified satisfaction representation, asset and distribution schedules, unanimous interested-party waiver/consent and tax clearance (14 V.S.A. §§ 1057, 1069). |
Account within one year of letters and annually until settlement, showing opening balance, receipts, payments and ending balance; waiver only under § 1069 conditions (14 V.S.A. §§ 1055, 1057, 1069). |
After final-account approval and tax clearance, court orders remaining distribution; limited partial distribution may precede final account; payment proof under decree supports later discharge (14 V.S.A. §§ 1721, 2107). |
Account allowance requires notice under Probate Rules; fully consented account may be allowed without hearing unless court sets one; waiver needs every interested party’s consent (14 V.S.A. §§ 1066, 1067, 1069). |
Court approves final account and orders remaining distribution after tax clearance; consented account may be allowed without hearing; court separately allows verified decree-payment discharge account (14 V.S.A. §§ 1066, 1721, 2107). |
Appointment ends when estate closes under Probate Rules, but termination preserves earlier liability; court-allowed verified payment/delivery account is final discharge under the distribution decree (14 V.S.A. §§ 917a, 2107). |
Final discharge exonerates representative and sureties from decree liability except fraud or manifest error; appointment termination alone preserves duties and liability for prior acts (14 V.S.A. §§ 917a, 2107). |
| Virginia verified 2026-10-04 | Ordinary accounts settle before commissioner; narrow oath statement in lieu when all distributees or residuary beneficiaries are representatives (§§ 64.2-1206, -1314). |
Representative files; commissioner or court may demand earlier account for reasonable cause and enforce delinquency (§§ 64.2-1304, -1216). |
Final account signed by all fiduciaries, or qualifying sworn statement of paid charges, six-month lapse and delivered residue (§§ 64.2-1206, -1314). |
Account shows receipts, property and disbursements; exhibit vouchers and terminal assets; commissioner reports balances and investments (§§ 64.2-1304, -1311, -1210). |
Statement-in-lieu route requires delivered residue and satisfied charges; itemized, vouched other bequests when residuary beneficiaries serve (§ 64.2-1314). |
Send requested account copies at filing; commissioner waits 21 days to approve; requested report copy warns of 15-day exception period (§§ 64.2-1303, -1211–12). |
Unexcepted report confirms by lapse of 15 days; timely exceptions go to circuit court for examination and order (§ 64.2-1212). |
Confirmed report is taken correct subject to timely surcharge/falsification suit; statute does not make confirmation a blanket personal discharge (§ 64.2-1213). |
Clerk's service designation ends on final-account confirmation; resignation preserves incurred liability; confirmation allows limited later challenge (§§ 64.2-1419, -1424, -1213). |
| Washington verified 2026-10-04 | Nonintervention: declaration after administration or optional court decree; supervised: verified final report and distribution petition when ready (§§ 11.68.100, .110; 11.76.030). |
Representative files; nonintervention beneficiary can seek status report after one year; supervised court or interested person can demand final filing after 24 months (§§ 11.68.065; 11.76.030). |
Declaration states death, testacy, paid/disposed claims, taxes, heirs and fees; supervised verified final report describes receipts, debts, remaining property and recipients (§§ 11.68.110; 11.76.030). |
Declaration route states representative will not seek court account approval; optional nonintervention decree can approve accounting; supervised report shows estate condition (§§ 11.68.100, .110; 11.76.030). |
Declaration may precede final distribution; special five-business-day distribution or tax reserve routes preserve limited powers; supervised decree precedes receipts and discharge (§§ 11.68.110, .112, .114; 11.76.050). |
Declaration mailed within five days to unwaived affected parties; petition within 30 days of filing; supervised hearing notice published and mailed at least 20 days before hearing (§§ 11.68.110; 11.76.040). |
Unopposed declaration takes decree effect without further order; nonintervention representative may seek court decree; supervised route requires hearing and decree (§§ 11.68.100, .110; 11.76.050). |
Declaration discharges representative and bond after 30-day petition window, or on filing if all entitled parties waive notice; supervised discharge follows distribution receipts and court finding (§§ 11.68.110; 11.76.050). |
Declaration discharges bond with representative, subject to special reserve distribution limits; final settlement does not bar later letters if more property or cause arises (§§ 11.68.110, .112, .114; 11.76.250). |
| West Virginia verified 2026-10-04 | Qualifying estate may file a report or waiver; county supervisor system permits short form after 60 days and long form after claims expire; commissioner account route remains (W. Va. Code §§ 44-2-1, 44-2-29, 44-3A-1, 44-3A-4a, 44-3A-19, 44-4-20). |
Representative files report, waiver or proposed settlement; supervisor may require long form; interested person may seek compelled disbursement after confirmed account (W. Va. Code §§ 44-2-1, 44-2-29, 44-3A-19, 44-4-20). |
Waiver includes representative affidavit and required beneficiary signatures; short form states claims, allocations and delivery; long form includes claim proof, sworn verification, income account and distribution plan (W. Va. Code §§ 44-2-29, 44-3A-4a, 44-3A-19). |
Commissioner reviews money, property and disbursement vouchers; long form accounts for estate income; after full payout, fiduciary files detailed payment report and vouchers (W. Va. Code §§ 44-4-2, 44-3A-19, 44-4-20). |
Short form states property delivered or to be delivered on approval; long form proposes distribution before final satisfaction proof; commissioner account may be confirmed before payout and final disbursement report (W. Va. Code §§ 44-3A-4a, 44-3A-19, 44-4-20). |
Simplified report and supervisor short form allow 10 days for objection or referral; supervisor long form gives notice to creditors and beneficiaries and permits objection before presentation; commissioner report is held 10 days for exceptions (W. Va. Code §§ 44-2-1, 44-3A-4a, 44-3A-19, 44-4-15). |
County commission may confirm simplified report; it orders confirmation of unobjectioned short form; long form goes to commission for approval and later ratification; commissioner account needs commission examination and confirmation (W. Va. Code §§ 44-2-1, 44-3A-4a, 44-3A-19, 44-4-17). |
Confirmed simplified report or supervisor short form discharges representative and surety; commissioner account confirmation binds notified parties but a later disbursement report follows payout (W. Va. Code §§ 44-2-1, 44-3A-4a, 44-4-18, 44-4-20). |
Express surety discharge on simplified report and supervisor short form; commissioner account confirmation is conclusive for notified beneficiaries and creditors to its confirmed extent; unsettled estates face a five-year final-settlement duty and possible removal or administrative closure (W. Va. Code §§ 44-2-1, 44-3A-4a, 44-4-14a, 44-4-18, 44-3A-24). |
| Wisconsin verified 2026-10-04 | Formal final account and judgment after debts and expenses, with reserves when needed; informal verified sworn statement after claim deadline, administration and distribution (§ 863.25; § 865.16). |
Representative petitions for final judgment or files informal statement; interested person may seek an overdue account; court or registrar orders show cause if estate remains open at 18 months without extension (§ 862.17; § 863.35). |
Formal final account plus petition for judgment; informal verified statement recites notices, resolved claims or arrangements, inventory, distribution, copies and written accounts (§ 863.25; § 865.16). |
Formal verified account itemizes charges, income, payments and property available or already distributed; informal statement route furnishes full written account to affected distributees (§ 862.01; § 862.07; § 865.16). |
Formal judgment assigns property, then representative files distributee receipts within 120 days unless extended; informal statement recites completed distribution (§ 863.27; § 863.41; § 865.16). |
Formal account normally filed at least three weeks before hearing; affected interested persons receive copies; specific objections may be filed through hearing. Informal statement copies go to distributees and known unpaid claimants (§ 862.09; § 862.11; § 862.13; § 865.16). |
Formal final account has hearing and final judgment; discharge order follows transfer proof. Informal statement does not itself require a final judgment; pending proceeding prevents appointment termination at six months (§ 862.09; § 863.27; § 863.47; § 865.16). |
Formal court discharges representative and cancels bond on recording and distribution proof; informal appointment terminates six months after filing if no challenge or representative proceeding is pending (§ 863.47; § 865.16). |
Formal discharge order cancels bond; informal fiduciary-duty claims generally need filing within six months, with fraud, misrepresentation and inadequate-disclosure exceptions (§ 863.47; § 865.18). |
| Wyoming verified 2026-10-04 | Ordinary sworn final report/account and petition when estate ready; court may separately close a pending estate with no remaining known assets (Wyo. Stat. §§ 2-7-811, 2-7-815). |
Representative files final report and petition; creditor or distributee may seek interim accounting; court or any party may seek no-asset closure (Wyo. Stat. §§ 2-7-811, 2-7-806, 2-7-815). |
Sworn final report, account and distribution petition lists unsold realty, family and beneficiaries, disabilities, money/property account, tax compliance and proposed distribution (Wyo. Stat. § 2-7-811). |
Final account covers money and personal property unless all interested parties waive it; annual verified interim accounts if final report not filed within one year (Wyo. Stat. §§ 2-7-811, 2-7-806). |
Court may order partial distribution after claim period; final decree follows account approval and directs prompt distribution; proof of delivery follows for discharge (Wyo. Stat. §§ 2-7-807, 2-7-813, 2-7-814). |
Final-account notice after at least three months from first probate notice; final report and hearing notice mailed at least 10 days before objection date/hearing; written objections due by time stated for hearing (Wyo. Stat. §§ 2-7-204, 2-7-205, 2-7-811). |
Court hears final report/account and petition, enters order, then final distribution decree after approval; separate discharge decree follows proof of completion (Wyo. Stat. §§ 2-7-811, 2-7-813, 2-7-814). |
Distribution decree precedes delivery; court discharge decree releases representative and bondsman after proof; no-asset closing order does not itself exonerate unless expressly stated (Wyo. Stat. §§ 2-7-813 to -815). |
Tax proof precedes final distribution, discharge or bond release; final discharge releases bondsman, while no-asset closure alone does not; later property may reopen estate (Wyo. Stat. §§ 2-7-812, 2-7-814, 2-7-815, 2-8-101). |
Every jurisdiction we can source is here: 50 of 51, verified against the statute. Arkansas is absent because the state publishes no official statute text we are permitted to read and quote, and we will not fill the gap from a secondary source. If that changes, the row goes up.
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