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