Ark. Code § 28-53-104

Current with legislation from 2024 effective through May 3, 2024.
Section 28-53-104 - Order of final distribution - Contents
(a) The order authorizing, directing, or approving a final distribution shall state that:
(1) Not less than sixty (60) days have elapsed from the date of the filing of the final account or notice and hearing have been waived;
(2) The notice required by § 28-53-103 has been given or has been waived;
(3) The time for filing claims against the estate has expired;
(4) All claims have been paid, or contain a list of unpaid claims;
(5) There are contingent claims which have been allowed and whether the distributees take subject thereto;
(6) All state and federal inheritance and estate taxes have been paid or provided for; and
(7) The distribution authorized or approved is according to law.
(b) If there has been a determination that there is no liability to the estate by the personal representative or his or her surety and if the order approves a final distribution previously made, the order shall discharge the personal representative and the surety on his or her bond.

Ark. Code § 28-53-104

Acts 1949, No. 140, § 161; 1959, No. 190, § 1; A.S.A. 1947, § 62-2902.