How Do I Close the Estate of a Deceased Person in Minnesota?
Full Question:
Answer:
Please see the following MN statutes to determine applicability. The answer will depend in part on whether the testacy of the deceased is determined or not. Testacy refers to the condition of leaving a valid will.
525.48 Final Account, Attorney Fees And Representative Fees.
Any full or final account to distributees shall include a statement of
attorney fees and representative fees. This statement shall include the
total fees charged to date and estimated future fees to be charged.
525.486 Termination of Trusts; Distribution.
In any administration of an estate in probate, wherein the decedent
died testate and has established a testamentary trust, and it appears to
the court that the operative events have occurred whereby said trust is
terminated prior to distribution in whole or in part, the court shall
have jurisdiction in its discretion to adjudge and determine that said
trust be terminated in whole or in part without further proceedings in
any other court of general jurisdiction and may make its decree or order
of distribution accordingly to the extent that the trust is no longer
operative.
524.3-1001 Formal Proceedings Terminating Administration; Testate or
Intestate; Order of Distribution, Decree, and General Protection.
(a)(1) A personal representative or any interested person may petition
for an order of complete settlement of the estate. The personal
representative may petition at any time, and any other interested person
may petition after one year from the appointment of the original personal
representative except that no petition under this section may be
entertained until the time for presenting claims which arose prior to the
death of the decedent has expired. The petition may request the court to
determine testacy, if not previously determined, to consider the final
account or compel or approve an accounting and distribution, to construe
any will or determine heirs and adjudicate the final settlement and
distribution of the estate. After notice to all interested persons and
hearing the court may enter an order or orders, on appropriate
conditions, determining the persons entitled to distribution of the
estate, and, as circumstances require, approving settlement and directing
or approving distribution of the estate and discharging the personal
representative from further claim or demand of any interested person.
(2) In such petition for complete settlement of the estate, the
petitioner may apply for a decree. Upon the hearing, if in the best
interests of interested persons, the court may issue its decree which
shall determine the persons entitled to the estate and assign the same to
them in lieu of ordering the assignment by the personal representative.
The decree shall name the heirs and distributees, state their
relationship to the decedent, describe the property, and state the
proportions or part thereof to which each is entitled. In the estate of a
testate decedent, no heirs shall be named in the decree unless all heirs
be ascertained.
(3) In solvent estates, the hearing may be waived by written consent to
the proposed account and decree of distribution or order of distribution
by all heirs or distributees, and the court may then enter its order
allowing the account and issue its decree or order of distribution.
(4) Where a decree or order for distribution is issued, the personal
representative shall not be discharged until all property is paid or
transferred to the persons entitled to the property, and the personal
representative has otherwise fully discharged the duties of a personal
representative. If an order assessing estate tax or request for documents
is filed with the court by the commissioner of revenue, no discharge
shall be issued until the assessment is paid or the request is complied
with. If no order assessing estate tax or request for documents is
filed, the court shall have the power to settle and distribute the estate
and discharge the personal representative without regard to tax
obligations.
(b) If one or more heirs or devisees were omitted as parties in, or
were not given notice of, a previous formal testacy proceeding, the
court, on proper petition for an order of complete settlement of the
estate under this section, and after notice to the omitted or unnotified
persons and other interested parties determined to be interested on the
assumption that the previous order concerning testacy is conclusive as to
those given notice of the earlier proceeding, may determine testacy as it
affects the omitted persons and confirm or alter the previous order of
testacy as it affects all interested persons as appropriate in the light
of the new proofs. In the absence of objection by an omitted or
unnotified person, evidence received in the original testacy proceeding
shall constitute prima facie proof of due execution of any will
previously admitted to probate, or of the fact that the decedent left no
valid will if the prior proceedings determined this fact.
524.3-1002 Formal Proceedings Terminating Testate Administration; Order
Construing Will Without Adjudicating Testacy.
A personal representative administering an estate under an informally
probated will or any devisee under an informally probated will may
petition for an order of settlement of the estate which will not
adjudicate the testacy status of the decedent. The personal
representative may petition at any time, and a devisee may petition after
one year, from the appointment of the original personal representative,
except that no petition under this section may be entertained until the
time for presenting claims which arose prior to the death of the decedent
has expired. The petition may request the court to consider the final
account or compel or approve an accounting and distribution, to construe
the will and adjudicate final settlement and distribution of the estate.
After notice to all devisees and the personal representative and
hearing, the court may enter an order or orders, on appropriate
conditions, determining the persons entitled to distribution of the
estate under the will, and, as circumstances require, approving
settlement and directing or approving distribution of the estate and
discharging the personal representative from further claim or demand of
any devisee who is a party to the proceeding and those the devisee
represents. If it appears that a part of the estate is intestate, the
proceedings shall be dismissed or amendments made to meet the provisions
of section 524.3-1001.
524.3-1003 Closing Estates; By Sworn Statement Of Personal
Representative.
(a) Unless prohibited by order of the court and except for estates
being administered in supervised administration proceedings, a personal
representative may close an estate by filing with the court no earlier
than four months after the date of original appointment of a general
personal representative for the estate, a statement stating that the
filer, or a prior personal representative whom the filer has succeeded,
has or have:
(1) published notice to creditors and that the first publication
occurred more than four months prior to the date of filing of the
statement;
(2) fully administered the estate of the decedent by making payment,
settlement or other disposition of all claims which were presented,
expenses of administration and estate and other taxes, except as
specified in the statement, and that the assets of the estate have been
inventoried and distributed to the persons entitled. If any claims,
expenses or taxes remain undischarged, the statement shall state in
detail other arrangements which have been made to accommodate outstanding
liabilities; and
(3) prior to filing the statement, sent a copy thereof to all
distributees of the estate and to all creditors or other known claimants
whose claims are neither paid nor barred and has furnished a full account
in writing of the personal representative's administration to the
distributees whose interests are affected thereby.
(b) If no proceedings involving the personal representative are pending
in the court one year after the closing statement is filed, the
appointment of the personal representative terminates. Letters of
appointment remain in full force until one year after the filing of the
closing statement at which time the authority of the personal
representative shall terminate.
524.3-1007 Certificate Discharging Liens Securing Fiduciary Performance.
After the appointment has terminated, the personal representative, the
personal representative's sureties, or any successor of either, upon the
filing of an application showing, so far as is known by the applicant,
that no action concerning the estate is pending in any court, is entitled
to receive a certificate from the registrar that the personal
representative appears to have fully administered the estate in
question. The certificate evidences discharge of any lien on any property
given to secure the obligation of the personal representative in lieu of
bond or any surety, but does not preclude action against the personal
representative or the surety.