{"data":{"id":"us-ky/krs-395.250","jurisdiction":"us-ky","citation":"KRS 395.250","heading":"Inventory required -- Confidentiality -- Copies are evidence -- Petition","body":"when assets believed to be withheld or concealed -- Settlement -- Penalty.\n(1) (a) It shall be the duty of a personal representative of a decedent to file an\ninventory n o later than ninety (90) days from the time of qualifying as\npersonal representative.\n(b) The inventory shall be confidential except as provided in subsection (2)(a) of\nthis section, and shall be placed under seal when filed. The clerk of the court\nshall transmit a copy of the inventory to the commissioner of the Department\nof Revenue.\n(2) (a) It shall be the duty of the personal representative of a decedent to furnish a\nfiled copy of the inventory required under subsection (1) of this section to any\nperson authorized under KRS 395.015(3)(c) who has requested a copy, or to\nwhom the court has ordered disclosure of assets and liabilities.\n(b) No person or entity authorized under KRS 395.015(3)(c) or by the court to\nreceive records under seal, including the inv entory filed under this section,\nshall copy, reproduce, or in any way release any information contained in the\nrecords without specific authorization from the court in which the personal\nrepresentative qualified. Violation of this paragraph shall be a basi s for a\nfinding of contempt of court.\n(3) Copies from the record of the inventory or appraisement shall be prima facie\nevidence for or against the personal representative when required and approved for\nrelease by the court for that purpose.\n(4) If any property not included in the initial inventory comes to the knowledge of the\npersonal representative, or if the personal representative learns that the value or\ndescription of any item listed in the initial inventory is erroneous or misleading, the\npersonal representative shall file an amended inventory with the court.\n(5) (a) If the personal representative has cause to believe that any of the assets of the\nestate are concealed or wrongfully withheld from the personal representative,\nor that any person has in h is or her possession or under his or her control any\nrecords, books, documents, or related information concerning withheld assets\nor the ownership of withheld assets, the personal representative shall petition\nthe court before which the estate action is pe nding for an order compelling\ndiscovery of the required information.\n(b) All parties named in the petition may be compelled to provide under oath\neither by response to the petition or by personal testimony to the court, all the\nfacts known to them concerni ng the assets of the estate and any adverse\nclaims relating to the assets of the estate.\n(c) If the court finds that any person has property or assets of the estate to which\nthere is no adverse claim, the court shall direct the property or asset be\ndelivered to the personal representative who shall account for the property or\nasset in an amended i nventory filed with the court no later than twenty (20)\ndays following entry of the court's order.\n(6) Any settlement ordered or filed under this chapter shall be filed in compliance with\nthe confidentiality provisions in subsections (1) and (2) of this section.\n(7) Additional documents containing information regarding the assets or value of the\ndecedent's estate shall not be ordered to be filed except upon motion with good\ncause shown, and any document filed under this section shall be in compliance with\nthe confidentiality provisions in subsections (1) and (2) of this section.\n(8) Failure to timely file any inventory when due shall be subject to the penalties in\nKRS 395.255 and 395.990.","path":["KRS Chapter 395"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=57677","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:59:27Z","sha256":"7c9a457521bdba7d8b69eb82ff84f2bf3b676d132bc527f8a8c0dd4563b856d1","source_id":"us-ky","stale":false,"prev":"us-ky/krs-395.240","next":"us-ky/krs-395.255"},"notice":"GroundRules: Original legal text. Not legal advice."}