Arkansas Code
Title 28 - Wills, Estates, and Fiduciary Relationships
Subtitle 4 - Administration Of Decedents' Estates

§ 28-39-104. Allowance paid surviving spouse out of rent until apportionment of curtesy or dower - Until curtesy or dower is apportioned, the court shall order...

§ 28-39-105. Advancements to minor distributees - If the court finds that the estate is evidently solvent...

Subchapter 2 - Homestead Rights

§ 28-39-201. Rights of surviving spouse and children - (a) If the owner of a homestead dies leaving a...

§ 28-39-202. Petition to reserve homestead - (a) Whenever any resident of this state shall die, leaving...

§ 28-39-203. Appraisal of homestead — Effect - (a) Upon written application to the clerk by any party...

§ 28-39-204. Sale of homestead exceeding value limitations - (a) Whenever it shall be made to appear to the...

§ 28-39-205. Contest of commissioners' report - (a) Either party may put in issue the truth of...

§ 28-39-207. Disturbance of possession — Penalty - When the provisions of the foregoing sections have been complied...

Subchapter 3 - Assignment of Dower and Curtesy

§ 28-39-301. Assignment by heir — Acceptance - (a) It shall be the duty of the heir at...

§ 28-39-302. Assignment by heir — Grant of severance rights required - (a) The heirs in any estate cannot assign or secure...

§ 28-39-303. Proceedings for allotment - (a) If dower or curtesy is not assigned to the...

§ 28-39-304. Assignment by commissioners - (a) In all cases when it orders and decrees dower...

§ 28-39-305. Rental of indivisible property - In cases in which lands or tenements will not permit...

§ 28-39-306. Sale of property indivisible without prejudice - In proceedings in the circuit court for the allotment of...

§ 28-39-307. Rights of surviving spouse when dower or curtesy land alienated by heir - If the heir alienates lands of which a surviving spouse...

§ 28-39-308. Surviving spouse's bequest of growing crop - A surviving spouse may bequeath the crop in the ground...

§ 28-39-309. Recovery of dower or curtesy lands taken from surviving spouse — Damages - If the land assigned and laid off to any surviving...

Subchapter 4 - Taking Against the Will

§ 28-39-401. Rights of surviving spouse — Limitations - (a) When a married person dies testate as to all...

§ 28-39-402. Notice to spouse of right to elect - Within one (1) month after the will of a married...

§ 28-39-403. Spouse's time limitation for filing election - (a) The election by a surviving spouse to take against...

§ 28-39-404. Form of election — Filing - (a) (1) The election to take against the will shall...

§ 28-39-405. Right of election personal to surviving spouse - (a) The right of election of the surviving spouse is...

§ 28-39-406. Revocation of spouse's election - An election made by or on behalf of a surviving...

§ 28-39-407. Rights of children or issue — Limitations - (a) Subsequently Born or Adopted Children. Whenever a child shall...

Chapter 40 - Probate And Grant Of Administration

Subchapter 1 - Proceedings Generally

§ 28-40-101. Character of proceeding - (a) The administration of the estate of a decedent from...

§ 28-40-102. Venue - (a) The venue for the probate of a will and...

§ 28-40-103. Time limit for probate and administration - (a) No will shall be admitted to probate and no...

§ 28-40-104. No will effectual until probated — Unprobated wills admitted as evidence - (a) No will shall be effectual for the purpose of...

§ 28-40-105. Delivery of will by custodian - (a) After the death of a testator, the person having...

§ 28-40-106. Powers of nominated executor prior to appointment - (a) Prior to the probate of the will and granting...

§ 28-40-107. Petition for probate and appointment of personal representative - (a) An interested person may petition the court of the...

§ 28-40-108. Requests for notices - (a) (1) If an interested person desires to be notified...

§ 28-40-109. Hearing on petition without notice - Upon filing the petition for probate or for the appointment...

§ 28-40-110. Notice of hearing on petitions - (a) If the petition for probate or for the appointment...

§ 28-40-111. Notice of appointment of personal representative - (a) (1) (A) Promptly after the letters have been granted...

§ 28-40-112. Search for alleged decedent - Whenever there is reasonable doubt that the person whose estate...

§ 28-40-113. Contest of will generally - (a) An interested person may contest the probate of a...

§ 28-40-114. Notice of contest - (a) (1) If a statement for grounds for objection to...

§ 28-40-115. Contest of will — Rights of persons acquiring interest in property prior to filing of objections - (a) If, prior to the filing of an objection to...

§ 28-40-116. Will subsequently presented for probate - (a) If, after a petition for the probate of a...

§ 28-40-117. Proof of will - (a) An attested will shall be proved as follows: (1)...

§ 28-40-118. Manner of taking testimony - (a) If the probate of a will is not contested,...

§ 28-40-119. Conditions on which probate ordered and letters granted - (a) On a petition for the probate of a will,...

§ 28-40-120. Probate of will of nonresident - (a) When a will of a nonresident of this state,...

§ 28-40-121. Finality of order — Conclusiveness of finding of death - An order admitting a will to probate or for the...

§ 28-40-122. Certificate of probate - (a) When proved as provided in this subchapter, every will,...

§ 28-40-123. Recording will in other counties - The personal representative shall cause a certified copy of the...

Subchapter 2 - Arkansas Ante-Mortem Probate Act of 1979

§ 28-40-201. Title - This subchapter shall be known and may be cited as...

§ 28-40-202. Action for declaratory judgment - (a) Any person who executes a will disposing of all...

§ 28-40-203. Court findings — Effect - (a) If the court finds that the will was properly...

Subchapter 3 - Proving a Lost or Destroyed Will

§ 28-40-301. Circuit court jurisdiction - Whenever any will shall be lost, or destroyed by accident...

§ 28-40-302. Proving will - No will of any testator shall be allowed to be...

§ 28-40-303. Record of decree - (a) Upon a lost or destroyed will's being established by...

§ 28-40-304. Restraint of administrator - If, before or during the pendency of an application to...

Chapter 41 - Distribution Without Administration

§ 28-41-101. Collection of small estates by distributee - (a) The distributee of an estate may collect and distribute...

§ 28-41-102. Payment, transfers, or deliveries pursuant to affidavit - (a) The person making payment, transfer, or delivery pursuant to...

§ 28-41-103. Petition and order for no administration - (a) Either with or without administration, if the court shall...

§ 28-41-104. Proceedings to revoke order - At any time within one (1) year after the making...

Chapter 42 - Ancillary Administration

§ 28-42-101. General law to apply - Except when special provision is made otherwise, the law and...

§ 28-42-102. Application for ancillary letters - (a) (1) A foreign personal representative, upon the filing of...

§ 28-42-103. Ancillary personal representative — Bond - An ancillary personal representative shall give bond as required by...

§ 28-42-104. Designation of agent - Prior to the granting of ancillary letters to a nonresident,...

§ 28-42-105. Substitution of foreign for local representative - (a) (1) If any other person has been appointed local...

§ 28-42-106. Removal of assets to domiciliary jurisdiction - (a) Petition. Prior to the final disposition of the ancillary...

§ 28-42-107. Payment of claims generally - An ancillary personal representative may pay a claim against the...

§ 28-42-108. Payment of claims — Insolvent estates - (a) Equality Subject to Preferences and Security. (1) If the...

§ 28-42-109. Transfer of residue to domiciliary personal representative - (a) (1) Any movable assets remaining in the hands of...

§ 28-42-110. Payment of debt and delivery of property to domiciliary foreign personal representative - (a) At any time after the expiration of sixty (60)...

§ 28-42-111. Jurisdiction over foreign personal representative - (a) A foreign personal representative submits himself or herself to...

Chapter 48 - Personal Representatives

Subchapter 1 - General Provisions

§ 28-48-101. Persons entitled to domiciliary letters - (a) Domiciliary letters testamentary or of general administration may be...

§ 28-48-102. Letters — Issuance — Form - (a) When a duly appointed personal representative has given such...

§ 28-48-103. Special administrators - (a) For good cause shown, a special administrator may be...

§ 28-48-104. Joint personal representatives - (a) Unless otherwise provided by will, the powers given to...

§ 28-48-105. Removal generally - (a) (1) When the personal representative becomes mentally incompetent, disqualified,...

§ 28-48-106. Death or incompetency — Protection of estate - (a) The death of a personal representative or the appointment...

§ 28-48-107. Successor personal representatives - (a) When a personal representative dies, is removed by the...

§ 28-48-108. Compensation of personal representative — Employment of attorneys, etc - (a) The personal representative shall be allowed such compensation for...

§ 28-48-109. Allowances for defending will or prosecuting its probate - (a) When any person nominated in a will as executor...

Subchapter 2 - Bond

§ 28-48-201. Bond required - (a) Prior to the issuance of letters and except as...

§ 28-48-202. Failure to give bond or file acceptance - If at any time a personal representative fails to give...

§ 28-48-203. Sureties - (a) Unless authorized by special order of the court, no...

§ 28-48-204. Form - With appropriate variations in the case of an executor, administrator...

§ 28-48-205. Approval of bond required - (a) No bond of a personal representative shall be deemed...

§ 28-48-206. Increase or reduction in amount — Dispensing with bond - (a) The court may at any time increase or decrease...

§ 28-48-207. Obligations - (a) The bond of the personal representative shall run to...

§ 28-48-208. Enforcement of obligations - (a) The execution of the bond of a personal representative...

§ 28-48-209. Agreement to deposit assets - It shall be lawful for the personal representative to agree...

Subchapter 3 - Public Administrators

§ 28-48-301. Sheriff - (a) By virtue of his or her office, the sheriff...

§ 28-48-302. Inventory and administration - The public administrator shall make an inventory of all property...

§ 28-48-303. Bond - The sheriff and the sureties on his or her official...

§ 28-48-304. Accounting to regular personal representative - Upon the appointment of a general personal representative in an...

§ 28-48-305. Expiration of sheriff's term - If, at the expiration of his or her term of...

Chapter 49 - Management Of Assets

§ 28-49-101. Possession by personal representative - (a) A personal representative shall have the right to, and...

§ 28-49-102. Treatment of certain property as real or personal - (a) Unless foreclosure has been completed by the decedent and...

§ 28-49-103. Discovery of assets - (a) If a personal representative or other person interested in...

§ 28-49-104. Settlements - (a) When it appears to be for the best interest...

§ 28-49-105. Recovery for property embezzled or converted - If any person embezzles or converts to his or her...

§ 28-49-106. Abandonment of property - When any property is valueless, or is so encumbered, or...

§ 28-49-107. Property not paid for - (a) If a decedent has purchased any real or personal...

§ 28-49-108. Mortgaged property - (a) If a decedent has mortgaged any real or personal...

§ 28-49-109. Fraudulent conveyances - (a) A personal representative of a grantor who has fraudulently...

§ 28-49-110. Inventories - (a) (1) Except as provided in this section, within two...

§ 28-49-111. Debt of executor - Nomination in a will of any person as executor shall...

§ 28-49-112. Continuation of business - (a) (1) Unless a testator shall otherwise direct by his...

§ 28-49-113. Power to borrow money - Upon a showing that such an action will be advantageous...

§ 28-49-114. Performance of decedent's contracts of sale - (a) When a decedent shall have entered into a contract...

§ 28-49-115. Investment of funds - Subject to his or her primary duty to preserve the...

§ 28-49-116. Bank deposits - A personal representative may, and when ordered by the court...

§ 28-49-117. Authority to execute joint tax returns - (a) Except as otherwise directed by the decedent in his...

Chapter 50 - Claims Against Estates

§ 28-50-101. Limitations on filing of claims - (a) Statute of Nonclaim. (1) Except as provided in §§...

§ 28-50-102. Commencement or revival of actions - (a) The provisions of § 28-50-101 shall not preclude the...

§ 28-50-103. Form and verification of claims - (a) No claim shall be allowed against an estate on...

§ 28-50-104. Presentation and filing of claims - (a) (1) A person having a claim against an estate...

§ 28-50-105. Allowance of claims - (a) (1) Except as provided in subsections (b) and (c)...

§ 28-50-106. Classification and payment of claims - (a) At the time of their allowance, all claims shall...

§ 28-50-107. Claims of personal representative - A personal representative may establish a claim he or she...

§ 28-50-108. Claims not due - (a) Upon proof of a claim which will become due...

§ 28-50-109. Secured claims - (a) If a claim is secured, in whole or in...

§ 28-50-110. Contingent claims - (a) (1) Contingent claims which cannot be allowed as absolute...

§ 28-50-111. Payment of contingent claims by distributees — Contribution - (a) If a contingent claim shall have been presented and...

§ 28-50-112. Compromise of claims - When a claim against the estate has been filed or...

§ 28-50-113. Payment of claims - (a) Upon expiration of six (6) months after the date...

§ 28-50-114. Execution and levies prohibited - (a) No execution shall issue upon nor shall any levy...

Chapter 51 - Transfers Of Property

Subchapter 1 - General Provisions

§ 28-51-101. No priority between real and personal property - (a) In determining what property of the estate shall be...

§ 28-51-102. Grant of power in will - When power to sell, mortgage, lease, or exchange property of...

§ 28-51-103. Transfers pursuant to court orders - (a) Real or personal property belonging to an estate may...

§ 28-51-104. Sale of a homestead - The homestead of a decedent, while it remains the homestead...

§ 28-51-105. Terms of sale - (a) In all sales of real or personal property, the...

§ 28-51-106. Purchase by personal representative - A personal representative shall not purchase property of the estate...

§ 28-51-107. Purchase by holder of lien - (a) At any sale of real or personal property upon...

§ 28-51-108. Exchange of property - Whenever it shall appear upon the petition of the personal...

§ 28-51-109. Validity of proceedings — Appeals - (a) (1) The findings of fact and conclusions of law...

Subchapter 2 - Personal Property

§ 28-51-201. Sale, mortgage, lease, or exchange - (a) The petition of a personal representative for authority to...

§ 28-51-202. Sale of perishable property - Perishable personal property may be sold by the personal representative...

§ 28-51-203. Sale, mortgage, or lease of real and personal property as a unit - Whenever in the discretion of the court it is for...

Subchapter 3 - Real Property Interests

§ 28-51-301. Sale, mortgage, or lease - (a) (1) Upon petition of a personal representative, the court...

§ 28-51-302. Appraisal - (a) (1) Before a personal representative shall sell real property,...

§ 28-51-303. Order for sale, mortgage, or lease - (a) The order for sale, mortgage, or lease shall describe...

§ 28-51-304. Sales at public auction - (a) (1) In all sales of real property at public...

§ 28-51-305. Report and confirmation - (a) Within ten (10) days after making any sale, mortgage,...

§ 28-51-306. Execution of conveyance — Recordation - (a) Upon the confirmation of any sale, mortgage, or lease...

§ 28-51-307. Expenses of sale - In connection with the sale, mortgage, lease, or exchange of...

§ 28-51-308. Platting and dedication - When it is for the best interest of the estate...

§ 28-51-309. Waiver of landlord's lien - In order to enable a lessee, tenant, or sharecropper on...

Chapter 52 - Accounting

§ 28-52-101. Liability of personal representative - (a) Property of the Estate. A personal representative shall be...

§ 28-52-102. Duty to close estate - (a) A personal representative shall close the estate as promptly...

§ 28-52-103. Filing of accounts - (a) A personal representative must file with the court a...

§ 28-52-104. Form of accounts - (a) Accounts rendered by a personal representative shall: (1) Cover...

§ 28-52-105. Petitions for settlement and distribution - (a) At the time of filing an account, the personal...

§ 28-52-106. Notice of filing of accounts - During the first week of each month the clerk shall...

§ 28-52-107. Continuance — Hearing — Objections - (a) Every account filed by a personal representative shall be...

§ 28-52-108. Reference to auditor - (a) In its discretion, the court may refer an account...

§ 28-52-109. Order settling account - (a) Upon the approval of the account of a personal...

§ 28-52-110. Supplemental account - Receipts and disbursements by the personal representative subsequent to the...

Chapter 53 - Distribution And Discharge

Subchapter 1 - General Provisions

§ 28-53-101. Determination of heirship - (a) Right to Bring Proceedings. Whenever a person has died...

§ 28-53-102. Partial distribution - (a) Delivery of Specific Property to Distributee Before Final Order....

§ 28-53-103. Order of final distribution — Notice and hearing - (a) Upon the filing of a final account of a...

§ 28-53-104. Order of final distribution — Contents - (a) The order authorizing, directing, or approving a final distribution...

§ 28-53-105. Order of final distribution — Conclusiveness - (a) The order of final distribution shall be a conclusive...

§ 28-53-106. Account not approved - If the final account is not approved, the court shall...

§ 28-53-107. Abatement - (a) Except as provided in subsection (c) of this section,...

§ 28-53-108. Contribution - (a) When real or personal property which has been specifically...

§ 28-53-109. Determination of advancements - (a) All questions of advancements made or alleged to have...

§ 28-53-110. Improper distributions - (a) Unless the distribution or payment no longer can be...

§ 28-53-111. Setoffs - When a distributee of an estate is indebted to the...

§ 28-53-112. Interest — Income and increment - (a) Interest. Unless a contrary intent is indicated by will,...

§ 28-53-113. Exoneration of encumbered property - As between the distributees, secured debts shall be discharged out...

§ 28-53-114. Distribution in kind - (a) When the estate is otherwise ready to be distributed,...

§ 28-53-115. Partition - (a) When two (2) or more distributees are entitled to...

§ 28-53-116. Missing or unavailable distributees - (a) (1) If, upon the filing of a petition for...

§ 28-53-117. Escheats - No part of the present law of escheats shall be...

§ 28-53-118. Discharge of personal representative - (a) (1) Upon the filing of evidence satisfactory to the...

§ 28-53-119. Reopening administration - (a) (1) If, after an estate has been settled and...

Subchapter 2 - Transfers to Surviving Spouses

§ 28-53-201. Prior law and distributions unaffected - This subchapter shall not be deemed to create any implication...

§ 28-53-202. Applicability of subchapter - This subchapter shall be effective with respect to all wills...

§ 28-53-203. Allocation of assets with value equivalent to federal estate tax value - Whenever under any last will and testament or trust instrument...

§ 28-53-204. Assets distributed to be representative of appreciation or depreciation of all assets - A provision in a last will and testament or trust...

§ 28-53-205. Alternative valuations - (a) Whenever there is a provision in the will or...

Chapter 54 - Uniform Estate Tax Apportionment Act

§ 28-54-101. Short title - This chapter may be cited as the Uniform Estate Tax...

§ 28-54-102. Definitions - In this chapter: (1) “Apportionable estate” means the value of...

§ 28-54-103. Apportionment by will or other dispositive instrument - (a) Except as otherwise provided in subsection (c), the following...

§ 28-54-104. Statutory apportionment of estate taxes - To the extent that apportionment of an estate tax is...

§ 28-54-105. Credits and deferrals - Except as otherwise provided in §§ 28-54-106 and 28-54-107, the...

§ 28-54-106. Insulated property — Advancement of tax - (a) In this section: (1) “Advanced fraction” means a fraction...

§ 28-54-107. Apportionment and recapture of special elective benefits - (a) In this section: (1) “Special elective benefit” means a...

§ 28-54-108. Securing payment of estate tax from property in possession of fiduciary - (a) A fiduciary may defer a distribution of property until...

§ 28-54-109. Collection of estate tax by fiduciary - (a) A fiduciary responsible for payment of an estate tax...

§ 28-54-110. Right of reimbursement - (a) A person required under § 28-54-109 to pay an...

§ 28-54-111. Action to determine or enforce chapter - A fiduciary, transferee, or beneficiary of the gross estate may...

§ 28-54-112. Uniformity of application and construction - In applying and construing this uniform act, consideration must be...

§ 28-54-113. Severability - If any provision of this chapter or the application thereof...

§ 28-54-114. Delayed application - (a) Sections 28-54-103 — 28-54-107 do not apply to the...

§ 28-54-115. Effective date - This chapter takes effect on January 1, 2008.

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Arkansas Code Title 28 - Wills, Estates, and Fiduciary Relationships Subtitle 4 - Administration Of Decedents' Estates

Arkansas Code
Title 28 - Wills, Estates, and Fiduciary Relationships
Subtitle 4 - Administration Of Decedents' Estates