{"data":{"id":"us-ar/ark.-code-ann.-28-53-111","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 28-53-111","heading":"Setoffs","body":"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 distributee shall be entitled to the benefit of any defense which would be available to him or her in a direct proceeding for the recovery of the debt.","path":["AR Code","Title 28","Chapter 53","Subchapter 1"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"58908009609fbceee4306f7f75bfda31f24412f5d66cc0bdd06748bcac92ea32","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-28-53-110","next":"us-ar/ark.-code-ann.-28-53-112"},"notice":"GroundRules: Original legal text. Not legal advice."}