25 C.F.R. § 11.709

Current through November 30, 2024
Section 11.709 - Final account
(a) When the affairs of an estate have been fully administered, the executor or administrator shall file a final account with the court, verified by his or her oath. Such final account shall affirmatively set forth:
(1) That all claims against the estate have been paid, except as shown, and that the estate has adequate unexpended and unappropriated funds to fully pay such remaining claims;
(2) The amount of money received and expended by him or her, from whom received and to whom paid, referring to the vouchers for each of such payments;
(3) That there is nothing further to be done in the administration of the estate except as shown in the final account;
(4) The remaining assets of the estate, including unexpended and unappropriated money, at the time of filing the final account;
(5) The proposed determination of heirs and indicate the names, ages, addresses and relationship to the decedent of each distributee and the proposed distributive share and value thereof each heir, devisee or legatee is to receive; and
(6) A petition that the court set a date for conducting a hearing to approve the final account, to determine the heirs, devisees and legatees of the decedent and the distributive share each distributee is to receive.

25 C.F.R. § 11.709