(a)
(1) Upon the filing of evidence satisfactory to the court that distribution has been made as directed in the order of final distribution, the court shall enter an order discharging the personal representative and his or her surety from further liability or accountability with respect to the administration.
(2) Evidence satisfactory to the court may consist of:
(A) Receipts, unless other written evidence of distribution exists, such as cancelled checks; or
(B) In the case of property under title, a copy of the document transferring title to the distributee.
(b) The order, or an order of discharge entered under § 28-53-104, shall be final, except that upon a petition's being filed within three (3) years of the entry thereof, the order may be set aside for fraud in the settlement of the account of the personal representative.
Structure Arkansas Code
Title 28 - Wills, Estates, and Fiduciary Relationships
Subtitle 4 - Administration Of Decedents' Estates
Chapter 53 - Distribution And Discharge
Subchapter 1 - General Provisions
§ 28-53-101. Determination of heirship
§ 28-53-102. Partial distribution
§ 28-53-103. Order of final distribution — Notice and hearing
§ 28-53-104. Order of final distribution — Contents
§ 28-53-105. Order of final distribution — Conclusiveness
§ 28-53-106. Account not approved
§ 28-53-109. Determination of advancements
§ 28-53-110. Improper distributions
§ 28-53-112. Interest — Income and increment
§ 28-53-113. Exoneration of encumbered property
§ 28-53-114. Distribution in kind
§ 28-53-116. Missing or unavailable distributees