Arkansas Code
Subchapter 1 - General Provisions
§ 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.

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