2025 Session Last amended: 1996 session

§ 524.3-1204 — Small Estates; Closing by Sworn Statement of Personal Representative

Plain-Language Summary

This section lets the personal representative of a small estate that is being handled under Minnesota's summary (simplified) probate procedures close the estate by filing a sworn closing statement with the court. The statement confirms that the estate did not exceed the protected homestead, statutory allowances, administration costs, funeral expenses, and last-illness medical expenses, that the estate has been fully distributed, and that copies and an accounting were sent to those entitled. If no proceedings involving the personal representative are pending one year after the statement is filed, the personal representative's appointment ends.

524.3-1204 SMALL ESTATES; CLOSING BY SWORN STATEMENT OF PERSONAL REPRESENTATIVE.

(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 524.3-1203 by filing with the court, at any time after disbursement and distribution of the estate, a statement stating that:

(1) to the best knowledge of the personal representative, the entire estate, less liens and encumbrances, did not exceed an exempt homestead as provided for in section 524.2-402, the allowances provided for in sections 524.2-403 and 524.2-404, costs and expenses of administration, reasonable funeral expenses, and reasonable, necessary medical and hospital expenses of the last illness of the decedent;

(2) the personal representative has fully administered the estate by disbursing and distributing it to the persons entitled thereto; and

(3) the personal representative has sent a copy of the closing statement to all distributees of the estate and to all creditors or other known claimants whose claims are neither paid nor barred and has furnished a full account in writing of the personal representative’s administration to the distributees whose interests are affected.

(b) If no actions or proceedings involving the personal representative are pending in the court one year after the closing statement is filed, the appointment of the personal representative terminates.

History:

1974 c 442 art 3 s 524.3-1204; 1975 c 347 s 70; 1976 c 161 s 14; 1986 c 444; 1996 c 305 art 1 s 114

History: History: 1974 c 442 art 3 s 524.3-1204; 1975 c 347 s 70; 1976 c 161 s 14; 1986 c 444; 1996 c 305 art 1 s 114

Practical Notes

This is the streamlined way to wrap up a qualifying small estate without a formal court hearing. The personal representative files a sworn statement after everything has been paid out and distributed, and sends a copy plus a written accounting to the heirs and any remaining creditors. One year later, if nothing is pending, the personal representative’s authority automatically terminates.

Source: Minnesota Office of the Revisor of Statutes