§ 28A-22-11 – Agreements with heirs.
28A-22-11. Agreements with heirs. Any agreement by an heir, unknown or known but unlocated, the primary purpose of which is to locate or recover, or assist in the recovery of, a share in a decedent’s estate shall be subject to the provisions of Article 4 of Chapter 116B of the General Statutes. (2009-312, s. 3; […]
§ 28A-23-1 – Settlement after final account filed.
28A-23-1. Settlement after final account filed. When the personal representative or collector has paid or otherwise satisfied or provided for all claims against the estate, has distributed the remainder of the estate pursuant to G.S. 28A-22-1 and has filed the personal representative’s or collector’s final account for settlement pursuant to G.S. 28A-21-2, if the clerk […]
§ 28A-23-2 – Payment into court of fund due minor.
28A-23-2. Payment into court of fund due minor. When any personal representative or collector holds property due a minor without a guardian and desires to file the personal representative’s or collector’s petition for settlement, the personal representative or collector may deliver the property to the clerk of superior court who shall invest upon interest or […]
§ 28A-23-3 – Commissions allowed personal representatives; representatives guilty of misconduct or default.
28A-23-3. Commissions allowed personal representatives; representatives guilty of misconduct or default. (a) Personal representatives, collectors or public administrators shall be entitled to commissions to be fixed in the discretion of the clerk of superior court not to exceed five percent (5%) upon the amounts of receipts, including the value of all personal property when received, […]
§ 28A-23-4 – Counsel fees allowable to attorneys serving as representatives.
28A-23-4. Counsel fees allowable to attorneys serving as representatives. The clerk of superior court, in the discretion of the clerk of superior court, is authorized and empowered to allow counsel fees to an attorney serving as a personal representative, collector or public administrator (in addition to the commissions allowed the attorney as such representative, collector […]
§ 28A-23-5 – Reopening administration.
28A-23-5. Reopening administration. If, after an estate has been settled and the personal representative discharged, other property of the estate shall be discovered, or if it shall appear that any necessary act remains unperformed on the part of the personal representative, or for any other proper cause, the clerk of superior court, upon the petition […]
§ 28A-22-6 – Agreements with taxing authorities to secure benefit of federal marital deduction.
28A-22-6. Agreements with taxing authorities to secure benefit of federal marital deduction. The executor, trustee, or other fiduciary having discretionary powers under a will or trust indenture with respect to the selection of assets to be distributed in satisfaction of a devise or transfer in trust to or for the benefit of the surviving spouse […]
§ 28A-21-3 – What accounts must contain.
28A-21-3. What accounts must contain. Accounts filed with the clerk of superior court pursuant to G.S. 28A-21-1, signed and under oath, shall contain: (1) The period which the account covers and whether it is an annual accounting or a final accounting; (2) The amount and value of the property of the estate according to the […]
§ 28A-21-4 – Clerk may compel account.
28A-21-4. Clerk may compel account. If any personal representative or collector fails to account as directed in G.S. 28A-9-3, 28A-21-1 or 28A-21-2 or renders an unsatisfactory account, the clerk of superior court shall, upon motion of the clerk of superior court or upon the request of one or more creditors of the decedent or other […]
§ 28A-21-5 – Vouchers presumptive evidence.
28A-21-5. Vouchers presumptive evidence. Vouchers, without other proof, are presumptive evidence of disbursement, unless impeached. If lost, the accounting party must, if required, make oath to that fact setting forth the manner of loss, and state the contents and purport of the voucher. (C.C.P., s. 480; Code, s. 1401; Rev., s. 101; C.S., s. 107; […]