(1) All of the estate of the decedent that comes into the possession of the personal representative at any time, including the income therefrom.
(2) All property not a part of the estate if:
(a) The personal representative has commingled the property with the assets of the estate; or
(b) The property was received under a duty imposed on the personal representative by law in the capacity of personal representative.
(3) Any loss to the estate arising from:
(a) Neglect or unreasonable delay in collecting the assets of the estate.
(b) Neglect in paying over money or delivering property of the estate.
(c) Failure to pay taxes as required by law or to close the estate within a reasonable time.
(d) Embezzlement or commingling of the assets of the estate with other property.
(e) Unauthorized self-dealing.
(f) Wrongful acts or omissions of copersonal representatives that the personal representative could have prevented by the exercise of ordinary care.
(g) Any other negligent or willful act or nonfeasance in the administration of the estate by which loss to the estate arises. [1969 c.591 ยง173]
Structure 2021 Oregon Revised Statutes
Volume : 03 - Landlord-Tenant, Domestic Relations, Probate
Chapter 116 - Accounting, Distribution and Closing
Section 116.007 - Allocation of income.
Section 116.013 - Petition and order for partial distribution.
Section 116.063 - Liability of personal representative.
Section 116.073 - Nonliability of personal representative.
Section 116.083 - Accounting by personal representative; statement in lieu of account; rules.
Section 116.113 - Judgment of final distribution.
Section 116.133 - Distribution; order in which assets appropriated; abatement.
Section 116.143 - Interest on pecuniary devises.
Section 116.173 - Compensation of personal representative.
Section 116.183 - Expenses of personal representative; determination of attorney fees.
Section 116.253 - Recovery of escheated property.
Section 116.303 - Definitions for ORS 116.303 to 116.383.
Section 116.333 - Withholding of tax; recovery from distributee; bond of distributee.
Section 116.343 - Allowances for exemptions, deductions and credits.