(a) When the estate of a decedent is solvent, the executor or administrator, out of the assets in his hands, may defray the necessary and reasonable expenses of maintaining and educating minors who are entitled to distribution therein, and who have no legal guardian; and, upon any partial or final settlement by him, the probate court must allow him credit for such expenses. To the extent the expenses are not within the family allowance, the expenses shall be charged against the shares of such minors and deducted therefrom on any distribution of the estate.
(b) An executor or administrator defraying such expenses must file with his account for a settlement a separate account of the amounts paid therefor on account of each of such minors accompanied by proper vouchers, showing the amounts and for what expended.
Structure Code of Alabama
Title 43 - Wills and Decedents' Estates.
Chapter 2 - Administration of Estates.
Article 18 - Settlements and Distributions.
Division 1 - General Provisions.
Section 43-2-500 - When Annual or Partial Settlement Required.
Section 43-2-501 - When Final Settlement May Be Made.
Section 43-2-502 - Filing of Account, Etc. - Generally.
Section 43-2-503 - Filing of Account, Etc. - Liability for Failure to File Statement.
Section 43-2-504 - Appointment of Guardian Ad Litem.
Section 43-2-505 - Time for Settlement; Notice Generally.
Section 43-2-506 - Settlement by Consent Without Notice.
Section 43-2-507 - Auditing of Account; Proof of Credits.
Section 43-2-508 - Satisfaction of Claims.
Section 43-2-509 - Liability of Executor or Administrator for Interest or Profits.
Section 43-2-510 - Credit for Expenses of Minor Distributees.
Section 43-2-511 - Contest of Account - Generally.
Section 43-2-512 - Contest of Account - Showing of Failure to Discharge Trust, Etc.
Section 43-2-513 - Contest of Account - Examination of Witnesses.
Section 43-2-514 - Contest of Account - Reduction or Disallowance of Item.
Section 43-2-515 - Contest of Account - Withdrawal of Item.
Section 43-2-516 - Decree Passing Account as Stated.
Section 43-2-517 - Appointment and Compensation of Special Guardian.
Section 43-2-518 - Reexamination of Items Included in Previous Settlements.