Arkansas Code
Chapter 52 - Accounting
§ 28-52-105. Petitions for settlement and distribution

(a) At the time of filing an account, the personal representative shall petition the court to settle and allow his or her account.
(b) If the estate is in a proper condition to be closed, he or she shall also petition the court for an order authorizing him or her to distribute the estate and shall specify in the petition the persons to whom distribution is to be made and the proportions or parts of the estate to which each is entitled, or he or she may petition the court to approve a distribution already made.

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