Title 14 — Trusts, Estates and Protective Proceedings

A. Except as provided in subsection B, shares of distributees abate, without any preference or priority as between real and personal property, in the following order: 1. Property not disposed of by the will. 2. Residuary devises. 3. General devises. 4. Specific devises. For purpo…

The amount of a noncontingent indebtedness of a successor to the estate if due, or its present value if not due, shall be offset against the successor's interest, but the successor has the benefit of any defense which would be available to him in a direct proceeding for recovery …

Unless a contrary intention is indicated by the will, general pecuniary devises bear interest at the legal rate beginning one year after the first appointment of a personal representative until payment.

A. Unless a contrary intention is indicated by the will, the distributable assets of a decedent's estate shall be distributed in kind to the extent possible through application of the following provisions: 1. A specific devisee is entitled to distribution of the thing devised to …

A. If distribution in kind is made, the personal representative shall execute an instrument or deed of distribution assigning, transferring or releasing the assets to the distributee as evidence of the distributee's title to the property. B. The names and addresses of each distri…

Proof that a distributee has received an instrument or deed of distribution of assets in kind, or payment in distribution from a personal representative, is conclusive evidence that the distributee has succeeded to the interest of the estate in the distributed assets, as against …

Unless the distribution or payment no longer can be questioned because of adjudication, estoppel or limitation, a distributee of property or money improperly distributed or paid, or a claimant who was improperly paid, is liable to return the property improperly received and its i…

If property distributed in kind or a security interest therein is acquired for value by a purchaser from or lender to a distributee who has received an instrument or deed of distribution from the personal representative, or is so acquired by a purchaser from or lender to a transf…

When two or more heirs or devisees are entitled to distribution of undivided interests in any real or personal property of the estate, the personal representative or one or more of the heirs or devisees may petition the court before the formal or informal closing of the estate, t…

Subject to the rights of creditors and taxing authorities, competent successors may agree among themselves to alter the interests, shares, or amounts to which they are entitled under the will of the decedent or under the laws of intestacy, in any way that they provide in a writte…

A. Before distributing to a trustee, the personal representative may require that the trustee inform the beneficiaries as provided in section 14-10813, subsection B, paragraph 3, and if the state in which it is to be administered provides for registration, that the trust be regis…

A. If an heir, devisee or claimant cannot be found, the personal representative shall distribute the share of the missing person to his conservator, if any, otherwise in cash to the department of revenue for deposit, pursuant to sections 35-146 and 35-147, in the permanent school…

A personal representative may discharge his obligation to distribute to any person under legal disability by distributing to his conservator, or any other person authorized by this title or otherwise to give a valid receipt and discharge for the distribution.

In making a division or distribution of community property held in the decedent's estate, the personal representative may consider community property held outside the estate so that the division of community property held in the estate and outside the estate is based on equal val…

A. A personal representative or any interested person may petition for an order of complete settlement of the estate. The personal representative may petition at any time, and any other interested person may petition after one year from the appointment of the original personal re…

A personal representative administering an estate under an informally probated will or any devisee under an informally probated will may petition for an order of settlement of the estate which will not adjudicate the testacy status of the decedent. The personal representative may…

A. Unless prohibited by order of the court and except for estates being administered in supervised administration proceedings, a personal representative may close an estate by filing with the court no earlier than four months after the date of original appointment of a general pe…

After assets of an estate have been distributed and subject to section 14-3936, an undischarged claim not barred may be prosecuted in a proceeding against one or more distributees. No distributee shall be liable to claimants for amounts received as exempt property, allowance in l…

Unless previously barred by adjudication and except as provided in the closing statement, the rights of successors and of creditors whose claims against the personal representative for breach of fiduciary duty have not otherwise been barred are barred unless a proceeding to asser…

A. Unless previously adjudicated in a formal testacy proceeding or in a proceeding settling the accounts of a personal representative or otherwise barred, the claim of a claimant, other than a creditor of the decedent, to recover from a distributee who is liable to pay the claim,…

After his appointment has terminated, the personal representative, his sureties or any successor of either, upon the filing of a verified application showing, so far as is known by the applicant, that no action concerning the estate is pending in any court, is entitled to receive…

If other property of the estate is discovered after an estate has been settled and the personal representative has been discharged or after one year after a closing statement has been filed, the registrar, if the original application was or could have been brought under article 3…

A compromise of any controversy as to admission to probate of any instrument offered for formal probate as the will of a decedent, the construction, validity or effect of any probated will, the rights or interests in the estate of the decedent, of any successor, or the administra…

The procedure for securing court approval of a compromise is as follows: 1. The terms of the compromise shall be set forth in an agreement in writing which shall be executed by all competent persons and parents acting for any minor child having beneficial interests or having clai…

A. At any time after the death of a decedent, any employer owing wages, salary or other compensation for personal services of the decedent shall pay to the surviving spouse of the decedent the amount owing, not in excess of $5,000, on being presented an affidavit made by or on be…

A. The person paying, delivering, transferring or issuing personal property or the evidence thereof pursuant to affidavit is discharged and released to the same extent as if he dealt with a personal representative of the decedent. He is not required to see to the application of t…

If it appears from the inventory and appraisal that the value of the entire estate, less liens and encumbrances, does not exceed allowance in lieu of homestead, exempt property, family allowance, costs and expenses of administration, reasonable funeral expenses, and reasonable an…

A. Unless prohibited by order of the court and except for estates being administered by supervised personal representatives, a personal representative may close an estate administered under the summary procedures of section 14-3973 by filing with the court, at any time after disb…