§ 28-53-119. Reopening administration
(a) (1) If, after an estate has been settled and the personal representative discharged, other property of the estate is discovered, or if it appears that any necessary act remains unperformed on the part of the personal representative, or for any other proper cause, the court, upon the petition of any person interested in the […]
§ 28-53-201. Prior law and distributions unaffected
This subchapter shall not be deemed to create any implication of change in existing law or invalidate any distribution in kind made prior to March 6, 1967, with respect to which values other than those specified in this subchapter were used.
§ 28-53-202. Applicability of subchapter
This subchapter shall be effective with respect to all wills and revocable inter vivos trusts executed or created before or after March 6, 1967, by persons dying on or after March 6, 1967, and to irrevocable inter vivos trusts created on or after March 6, 1967.
§ 28-53-203. Allocation of assets with value equivalent to federal estate tax value
Whenever under any last will and testament or trust instrument of a decedent who is survived by a spouse, the executor, trustee, or other fiduciary is authorized to or required by the terms of such an instrument to satisfy a pecuniary bequest, including a pecuniary bequest in trust or transfer in trust of a pecuniary […]
§ 28-53-204. Assets distributed to be representative of appreciation or depreciation of all assets
A provision in a last will and testament or trust instrument that an executor or fiduciary authorized or required by its terms to satisfy a pecuniary bequest or transfer in trust with assets in kind at their federal estate tax values or at any values other than fair market values at date of distribution or […]
§ 28-53-108. Contribution
(a) When real or personal property which has been specifically devised or charged with a legacy shall be sold or taken by the personal representative for the payment of claims, general legacies, the family allowances, the shares of pretermitted heirs, or the share of a surviving spouse who elects to take against the will, other […]
§ 28-53-109. Determination of advancements
(a) All questions of advancements made or alleged to have been made by an intestate to any heir may be heard and determined by the court at the time of the hearing on the petition for final distribution or at an earlier date if the court so directs. (b) The amount of every advancement shall […]
§ 28-53-110. Improper distributions
(a) Unless the distribution or payment no longer can be questioned because of adjudication, estoppel, or limitations, a distributee of property improperly distributed or paid, or a claimant who was improperly paid, is liable to return any property improperly received, which is other than money, and its income since distribution if he or she has […]
§ 28-52-105. Petitions for settlement and distribution
(a) At the time of filing an account, the personal representative shall petition the court to settle and allow his or her account. (b) If the estate is in a proper condition to be closed, he or she shall also petition the court for an order authorizing him or her to distribute the estate and […]
§ 28-53-111. Setoffs
When a distributee of an estate is indebted to the estate, the amount of the indebtedness if due, or the present worth of the indebtedness, if not due, may be treated as an offset by the personal representative against any real or personal property of the estate to which the distributee is entitled. However, the […]