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

(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.

(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.