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Probate Handbook

31st Judicial CircuitProbate DivisionGreene CountySpringfield, MO

February 5, 2013

TABLE OF CONTENTS

PageInitiating Proceedings

Section 1 – Court Personnel and Initiating Proceedings 3

Section 2 – Court Administration 7

Section 3 – Attorneys 8

Section 4 – Court Docket 10

Section 5 – Court Costs 11

Section 6 – Form, Contents, Execution & Filing of Pleadings & Other Docs 13

Section 7 – Refusals, Small Estates and Other Short Form Proceedings 15

Section 8 – Wills 19

Section 9 – Application for Letters – Supervised Administration 23

Index of Forms – Initiating Probate Proceedings 27

Deceased Estate Issue Checklists 55

Inventory – Deceased Estates 57

Inventory Form 64

Sale of Real & Personal Property, Abandonment of Property & Claims 66

Index of Forms – Sale of Real & Personal Property, Abandonment of Property 68

Settlement – Supervised Administration 84

Accounting for Corporate Stock & Mutual Funds 94

Petition for Compensation Form 97

Distribution & Discharge – Supervised Administration 98

Requirements for Independent Administration 104

Forms for Closing Independently Administered Estates 108

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Section 1 – Court Personnel & Initiating Proceedings

A. Carol T. Aiken, Commissioner

Debby Mayes Edgar, Clerk Greene County Judicial CenterProbate Division1010 Boonville AvenueSpringfield, MO 65802-3804Telephone No. (417) 868-4027Facsimile No. (417) 868-4182

B. Filing Information Required

1.B.10 Probate Division Filing Information Sheet Attached is the form entitled “Filing Information Sheet”. A similar form is available at

http://www.courts.mo.gov/. This form must be completed and filed in each case that is initiated in the court. The most critical information is the name, address, date of birth or date of death, and the social security number of each person. In the case of an attorney, it is your Missouri Bar number. The completion and filing of this form with your first pleadings is not optional, it is mandatory due to the JIS (Justice Information System) requirements.

Also attached is information concerning the case filing information. There are explanations which will be helpful to the practitioner and paralegal in navigating the court’s information technology system.

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FILING INFORMATION SHEET

INSTRUCTIONS: Complete this from for all parties known at the time of filing. If additional space is needed, complete additional Filing Information Sheets.NOTE: Social Security Number (SSN) is required if the party is a person; exception can only be granted if the information is not reasonably available. This is a confidential record due to the SSN and possible confidential addresses. However, this information is used to open a case in the Missouri Revised Statutes can be accessed through Case.net. The day and month of birth, SSN, and confidential addresses are NOT provided to the public through Case.net access.

Filing Date:_______________________________ County:___________________________________________

Style of Case: _________________________________________________________________________________ (i.e., In the Estate of; In the Matter of; Petitioner v. Respondent)Case Type Code:_______________ Case Type Description:_____________________________________________

Provide the most appropriate two-letter Case Type code & description (Found on the Case Types List at www.courts.mo.gov on the Court Forms/Filing Information page.)

Party Type Code: _____________ Party Type Description:________________________________________________ Provide the appropriate Party Type Code and description. (Found on the Party Types list at www.courts.mo.gov on the Court Forms/Filing Information page.)

Last Name:___________________________________________ First Name:_________________________________

Middle Name:___________________ Address:_________________________________________________________

City:__________________________________________________ State:___________ Zip:_____________________

DOB/DOD:________________ Gender: ___Male ___Female SSN/Bar ID: ________________________ Bar ID required if attorney

Party Type Code: _____________ Party Type Description:________________________________________________ Provide the appropriate Party Type Code and description. (Found on the Party Types list at www.courts.mo.gov on the Court Forms/Filing Information page.)



City:__________________________________________________ State:___________ Zip:_____________________

DOB/DOD:________________ Gender: ___Male ___Female SSN/Bar ID: ________________________ Bar ID required if attorney Party Type Code: _____________ Party Type Description:________________________________________________ Provide the appropriate Party Type Code and description. (Found on the Party Types list at www.courts.mo.gov on the Court Forms/Filing Information page.)



City:__________________________________________________ State:___________ Zip:_____________________

DOB/DOD:________________ Gender: ___Male ___Female SSN/Bar ID: ________________________ Bar ID required if attorney

Submitted by:_________________________________________ Bar ID:______________________ required (if attorney)

Phone: ______________________________________________

Party Representing:_____________________________________

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PROBATE DIVISION JIS INFORMATION

CONVERTED PROBATE CASE NUMBERS

OLD NUMBER CONVERTED NUMBER

23850 31200-23850 CV279-315 31279-00315

CV299-636 31299-00636 CV2P00-199 312P00-00199

CV2P07-697 312P07-00697 0831-PR0001 0831-PR001

1. Case Filing Information Sheet – This is a required filing in order to initiate any new case filing. It should include full names (including middle names or initials), complete mailing addresses and social security numbers of all parties to this case! These are confidential and will be destroyed after the information is entered in the system, and will not be in the file. Please do not send duplicates for return.

2. Full names of the parties should be used consistently in the pleadings. Remember to include your Bar # and Phone # and correct address in all filings. The address used by the Missouri Bar is the address that is used by JIS. Please be sure to notify the court of any change of address or phone number for you or any of the parties.

3. Continue to mail all filings directly to Probate Division- - not to the Circuit Clerk’s Office, as they may be delayed in getting to our office and getting processed.

4. When calling, if possible, have your case number so that we can quickly access the records. The inquiry screens in JIS are not as “user friendly” in searching by name as our former system. We can get there, but it may take longer!

5. Death Certificates are required on all decedent matters. They are also needed when closing Guardian and Conservator cases upon death of the ward/protectee.

6. JIS has increased some costs. When a case is initiated, the costs are automatically charged. Amended filings on Refusals and Small Estates are considered a new case filing and new costs are charged. If you admit a Will and later file a Small Estate or Deceased Estate, new costs are charged. This would not be the case if the filings were filed together at the same time. Otherwise, all costs and deposits remain the same at this time.

7. Case.net – Things you can find online:5

Calendar Dates Docket Entries – when filings are made, orders signed Sheriff’s returns When filings are due Parties’ names and addresses

www.courts.mo.gov/casenet

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Practice Tip: It always pays to be kind to the clerks.

Section 2 – Court Administration

2.10 HoursThe Probate Division is open from 8:30 a.m. to 5:00 p.m. Monday through Friday.

2.20 Conferences with CommissionerConferences are allowed anytime, when the Commissioner’s schedule permits and when the docket

permits, without appointment. However, calling in advance and making an appointment with the Commissioner would be prudent in most instances.

2.30 Telephone ConferencesTelephone calls to the Commissioner are encouraged. The Court will participate in conference calls

involving two or more attorneys when the capability is available.

2.40 Sound RecordingThe clerk records testimony in non-jury cases by recorder. Requests for information concerning

recorded hearings and the processing of appeals should be addressed to the clerk.

In the event a copy of the hearing is desired, a compact disk of the hearing is available for purchase at $30.00.

2.50 Inquiries – File StatusCourt personnel are reluctant to give information concerning the status of court files in response to

telephone inquiries. If a client who is represented calls, the clerks will refer the client to the attorney.

Persons interested in the status of a file which is available for public inspection may visit the office where the file is located and examine its contents. All court files except files involving proceedings in mental health and substance abuse are available for public inspection.

All persons may now access the internet to determine the status of probate and trust cases via courts.mo.gov/casenet.

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Section 3 – Attorneys

3.10 Attorney of RecordThe first petition or application filed on behalf of a party in connection with any proceeding in the

Probate Division should contain the following attorney information:

(a) Complete name and current address of the attorney,

(b) The telephone and fax number of the attorney,

(c) The attorney’s Missouri Bar number, and

(d) The attorney’s e-mail address would be helpful but is not required.

3.20 PleadingsThe first petition or application filed on behalf of a fiduciary in connection with any proceeding in the

Probate Division should contain, in addition to the name, address, telephone number and Missouri Bar number of the attorney, the complete name, current address and telephone number of the fiduciary to be appointed personal representative, guardian or conservator.

3.30 Change of AddressWhenever the fiduciary’s address or telephone number changes, it is the attorney’s duty to advise the

court of the complete new address or telephone number of the fiduciary by letter. Whenever an attorney’s address or telephone number changes, it is the attorney’s duty to advise the court in every matter in which the attorney is serving as the attorney of record of the complete new address or telephone number of the attorney.

The court cannot guarantee that it will be able to update names, addresses and telephone numbers solely from information contained in a routinely filed pleading.

3.40 Withdrawal of AttorneyThe attorney shall file a written motion requesting leave of court to withdraw as attorney of record. The

motion shall include a statement that the fiduciary has been notified the attorney will seek to withdraw. If the attorney is requesting any further compensation, the petition for final compensation shall be signed by attorney and fiduciary or the matter will be set for hearing and notice given.

If the client from whom the attorney is withdrawing has acquired substitute counsel, the court does not require a hearing. However, if the client does not have representation by another attorney, a hearing will be required before the court will allow the withdrawal.

3.50 Local CounselAppearances by non-resident attorneys are governed by Missouri Supreme Court Rule 9.

3.60 Ethical Considerations Once an estate has been established, the attorney represents the personal representative in

his or her representative capacity for the estate. Particular attention needs to be given to maintain the confidentiality of the attorney-client privilege between the personal representative and the attorney. The attorney-client privilege may be waived by the presence of third parties. Generally, the scope of an attorney’s representation is limited to the actions of the personal representative. However, under certain circumstances Missouri law allows beneficiaries of a testamentary transfer to sue an attorney for malpractice if there is a

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finding that the attorney was performing services for a client who intended the plaintiffs to benefit directly. Donahue v. Shughart, Thomson & Kilroy, P.C., 900 S.W.2d. 624, ( Mo. 1995).

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Section 4 – Court Docket

4.10 Probate Division

As a general rule, scheduling is done by the court. Mental health hearings are routinely set at 10:00 A.M. Monday through Friday except for scheduled holidays.

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Section 5 – Court Costs – Determination and Payment

5.10 In GeneralCosts for probate divisions in Missouri are fully described in 483.580, RSMo. Cost deposits required

and copy charges are as follows:

SCHEDULE OF COURT COSTS PER SUPREME COURT OPERATING RULES 21.01 AND 21.03

ADMIT WILL ONLY $70.00

REFUSAL TO SPOUSE,MINOR, OR CREDITOR $70.00 (includes 1 certified copy – each additional Certified copy $2.50)

DETERMINATION OF HEIRSHIP $300.00 Deposit

SMALL ESTATE AFFIDAVIT WITHOUT WILL $70.00 (includes 1 certified copy - Each additional certified copy $4.50)

Plus $55.00 if publication required

SMALL ESTATE AFFIDAVIT WITH WILL $105.00 (includes 1 certified copy - Each additional certified copy $4.50)

Plus $55.00 if publication required

MINOR DISPENSE WITH CONSERVATORSHIP $70.00 (includes 1 certified copy)

OTHER CERTIFIED COPIES $1.00 per page + $1.50 for the Certificate

PHOTOCOPIES 10¢ per page

WITNESS FEES $25.00 (491.280.1 RSMo)

TRUST FILINGS $80.00 plus service fees if required

DECEDENT ESTATES $300.00 ADVANCE DEPOSIT

MINORS – GDN AND/OR CONS $150.00 ADVANCE DEPOSIT

ADULTS – GDN AND/OR CONS $450.00 ADVANCE DEPOSIT(Includes $300.00 GAL Deposit)

5.10.1 Cost DepositsCost deposits must accompany the initial application or petition. Checks should be payable to Probate

Court.

5.10.2 Copies11

The above deposits do not cover the cost of copies or certificate. Additional photocopies furnished by the Court are 10¢ per page. The charge for certified copies is $1.00 per page plus $1.50 for the certification. The charge for authenticated copies is $1.00 per page plus $4.50 for the attestation of the Judge and the Clerk.

5.10.3 When Copies Charged to EstateCopies may be charged to the estate if the fiduciary or the fiduciary’s attorney is requesting the copies.

5.20 Estates Opened Solely for LitigationAn estate opened solely for the purpose of prosecuting or defending a lawsuit and in which there are no

assets is not exempt from the requirement to pay costs. The minimum statutory fee shall be charged.

5.30 Costs Billed, WhenThe annual costs due and notice of same will be included in the notice to file annual settlement which is

mailed at least 40 days before the settlement is due. When any final settlement is filed, the court auditor will examine the file to determine if costs have been requested and paid. If not, an exception requesting payment of costs will issue.

5.40 How to Request an Estimate of Final CostsAnytime before the final settlement is filed, the amount of final costs can be obtained from the clerk.

This request can be made in writing or by telephone. Final costs are calculated upon the most recently filed inventory. If the inventory is inaccurate, the cost calculation will not be accurate. The clerk will calculate the estimated final costs upon the basis of the information provided. Knowing the number of copies desired will help avoid the possibility of additional costs after filing final settlement. Any additional costs will require an amendment to the settlement and proposed distribution.

5.50 How to Request Final Publication (Supervised Estates and Supervised Closing of Independent Administration)

The clerk will need at least 6 weeks notice prior to the proposed final settlement date in order to compute when publication can be had and actually cause the publication to start. This request can be made in writing or by telephone. Copies of the notice for final publication will be sent to the attorney.

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Section 6 – Form, Contents, Execution and Filing of Pleadings and Other Documents

6.10 Form, Contents, Execution

6.10.0 FormAll pleadings shall be executed by the fiduciary or attorney, see Section 6.10.4, and shall bear the name,

address, telephone number, fax number, and bar number of the attorney. The fiduciary’s name, address, telephone number and fax number must be provided.

All pleadings, except exhibits, shall be on 8½ x 11 inch paper with a one (1) inch top margin. All documents must be sufficient contrast in order to be scanned and microfilmed.

6.10.2 Approved FormsUpon request, the Court furnishes approved forms for various proceedings at no cost. Local attorneys

may pick up the forms at the Probate Division. Whenever possible, the approved forms should be used. The Court’s forms may be placed on word processors or otherwise reproduced.

6.10.3 ContentsThe petitioner shall be responsible for furnishing the complete name and complete address, including the

zip code, of all interested persons to whom notice must be given.

6.10.4 ExecutionThe personal representative (all if more than one) must execute all pleadings.

6.10.5 Statement and Oath in Lieu of AcknowledgmentUnless otherwise specified* by statute or Supreme Court Rule, every document filed with the Probate

Division of the Circuit Court shall be signed by or on behalf of the petitioner or claimant and shall contain a statement in lieu of acknowledgment substantially as follows:

“The statements and representations in this document are made under oath and are true and correct to my best knowledge and belief. I acknowledge they are made subject to the penalties of making a false affidavit or declaration.”

______________________________ Signature

Reference: §472.080 RSMo.

*Some exceptions that still require notarization:

473.237 Inventories473.513 Report of Sale and Real Property493.060 Affidavit of Publication by Printer472.110 Affidavit of Service by Private Person and Mail473.097 Affidavit of Distributees (Small Estate)473.140 Affidavit of Removal of Personal Representative

6.20 Proof of Filing and Copies

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When filing pleadings, parties desiring proof that pleadings have been filed may present a copy to the filing clerk who will stamp the copy with a received stamp showing that the original document was filed in the Probate Division on that date. Requests by mail will be honored if a stamped, self-addressed envelope is provided.

Certified copies of pleadings or orders may be secured upon request to the clerk upon payment of the cost. Costs may only be charged to the estate if the copies are requested by the estate’s fiduciary or attorney.

6.30 Messenger Pick-Up BoxThe Court provides a messenger pick-up box. The attorney may request, by phone or letter, that a

photocopy or certified copy of a pleading or proposed order be placed in the messenger pick-up box. There is no charge for a signed copy of a pleading if the attorney has provided the copy. (This does not mean certified copies). There will be a charge for any photocopy and/or certified copy.

6.40 Filing PleadingsAll pleadings relating to the commencement of decedent and guardianship estates, refusals of letters or

mental health proceedings shall be filed with or mailed to the Clerk of the Probate Division. For filing Will contest actions, file in the Circuit Clerk’s Office.

Certain pleadings may be filed by facsimile transmission to 868-4182, a direct line to the Probate Division. The following types of pleadings may be filed by facsimile transmission: applications for continuances of the due dates for filing bonds, inventories, settlements and auditors’ exception letters; application for continuances of any adversary probate or civil proceeding pending in the Probate Division; petitions and motion in adversary probate proceedings and ex parte petitions and motions relating to non-adversary probate administrative matters, together with proposed orders.

The following filings will NOT be accepted in the Probate Division by facsimile transmission: annual status reports, applications for letters, inventories, reports of sale of real property, and settlements (including documents relating thereto) in decedent, guardianship and conservatorship estates. No pleading initiating an action or requiring a filing fee shall be filed by facsimile transmission.

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Section 7 – Refusals, Small Estates and Other Short Form Proceedings

7.10 Refusal of Letters to Spouse and Minor Children

7.10.1 FilingApplications for refusal of letters to spouse and/or minor children made pursuant to §473.090 RSMo,

should be filed with the clerk. The application must be verified. Generally, no bond will be required.

References: §473.070, §473.090, §474.250, §474.260 RSMo.

7.10.2 Circumstances Under Which IssuedAs a general rule, without requiring evidence as to standard of living, the Court will issue a refusal to a

spouse if the value of assets does not exceed $20,000 (plus the value of exempt property). If the application describes assets of a value in excess of $20,000 for a spouse, evidence of standard of living will be required. Acceptable proof of income is decedent’s income tax return for the last full calendar year immediately preceding death. If the surviving spouse is not the parent of the surviving minor child(ren), the amount can be discretionary.

7.10.3 ApplicationEach application shall include:

1. For each party: (a) the full name, including all aliases, street address and date of death of decedent; (b) the full name, date of birth and address of each surviving unmarried minor child together with the name and address of the child’s surviving parent, child’s legal guardian and conservator, if any, and the name and address of the person(s) with whom he resides; and (c) the full name and address of the surviving spouse, if any. A copy of the death certificate is required.

2. A specific description of each asset, including the fair market value as of the date of death. For real property, give legal description and street address. For automobiles, give a full description of the car, including make, model, year, and VIN number. For stock certificates, give the full name of the company, certificate number, CUSIP number, and number of shares. For bonds, give the full name of the issuer, date of issue, maturity date, CUSIP number, accrued interest and serial number, if any.

3. The equity value of the asset, if encumbered. The equity value shall be used to determine the total value of assets to be set over on the order of refusal. Unsecured debts are not encumbrances. Complete documentation of secured debt is required.

7.10.4 Real PropertyReal property will need to be evaluated. The value of real property may be established by a “drive by”

evaluation set out in a letter by a realtor or a disinterested individual familiar with property values in the area of the subject property. For recording title to property, see section § 473.090.4 RSMo.

7.10.5 Multiple ApplicationsIf the decedent is survived by a spouse and a minor child who is the child of the surviving spouse and

residing with the surviving spouse, no separate refusal will be allowed for the minor.

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Multiple applications will be consolidated for consideration. Where the surviving spouse is not the parent of a surviving minor child, a hearing on the application may be required. The Court, if it finds that it would be just and equitable to make an apportionment of property between a surviving spouse and unmarried minor children, shall make such division of the property as will effectuate the apportionment.

Reference: § 473.095 RSMo.

7.10.6 Amended ApplicationsIf, after the granting of the application, additional assets are discovered and the value of total assets is

not greater than that which have been originally allowed, an amended application may be filed by the same parties who filed the original application. If additional assets are discovered and the assets are now greater in amount than that which would have been allowed, the previous order will be set aside and all property of the decedent will become subject to administration if one year from the date of the death of the decedent has not expired. If one year from the date of death has expired, the assets are subject to a determination of heirship proceeding pursuant to § 473.663 RSMo, or subject to an Affidavit to Establish Title pursuant to ¶473.097, RSMo (assets less than $40,000).

Practice Tip: If there is no Will, title of one motor vehicle may be transferred without court order to the surviving spouse on a form provided by the Missouri Department of Revenue, Director of Motor Vehicles. (Form name – “Surviving Spouse”)

References: §§ 473.070, 473.090, 473.095, 474.260 RSMo.

7.20 Application for Refusal of Letters to CreditorsAn application for refusal of letters to creditors made pursuant to §473.090.1(2) RSMo, should be filed

with the clerk. It must be filed within one year from the date of death of the decedent. Any person, including decedent’s heirs, may be a creditor. If the creditor is a person other than the funeral director, the application must be accompanied by evidence that the funeral bill has been paid. If the value of the assets to be set over is greater than the amount of the creditor’s claim, a bond in an amount equal to the difference between the creditor’s claim and the value of the property will be required.

References: §§ 473.070, 473.090.1(2), 473.444 RSMo.

7.25 Checklist for Refusal of Letters

Filing fee in the amount of $70.00Filing Information SheetCopy of death certificateFor Creditor’s Refusal, copy of funeral bill marked paid in full and receipt or cancelled check in the name of the creditor; if assets are greater than creditor’s bill, need a Creditor’s Bond in the amount of the assetsCopy of bank statement, car title, etc to document title to assetsFor Spouse’s Refusal greater than $20,000, may request copy of tax return

7.30 Collection of Small Estates on Affidavit

7.30.1 Value of Estate – When FiledAffidavits to establish title of distributees to property of the decedent with a value equal to or less than

$40,000 as provided in § 473.097 RSMo, are filed with the clerk. A Filing Information Sheet for all heirs, a death certificate and a MO HealthNet Release form should be included.

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The value of the estate’s assets is determined by subtracting liens, debts, and encumbrances on the property from its gross value. Real property passing pursuant to the small estate affidavit will need to be evaluated. The value of real property may be established by a “drive by” evaluation set out in a letter from a realtor or a disinterested individual who has knowledge of the value of the real estate. Documentation of both secured and unsecured debt is required.

References: §§ 473.070, 473.097 RSMo.

7.30.2 BondA bond may be required in the amount of the value of the personal property, exclusive of real estate.

The Bond of Distributee should be completed if there is no will and the applicant must sign as principal and surety where indicated.

Reference: § 473.097.1(3) RSMo.

7.30.3 Presentation of WillIf a decedent’s will is presented for probate with the affidavit to establish title of distributees, all

devisees must be listed on the affidavit. State the names and relationships to the decedent of the surviving spouse, devisees and lineal descendants of devisees. Any devisee not living on the date the affidavit is filed shall be listed with the devisee’s date of death.

7.35 Checklist for Affidavit for Collection of Small Estate

Filing fee in the amount of $70.00 without will + $55.00 publication, if requiredFiling fee in the amount of $105.00 with will + $55.00 publication, if requiredFiling Information SheetCopy of death certificateIf real estate is involved, need a complete legal description and address of the property and a “drive-by” appraisalBond of Distributee if no will or if bond is not waived in the willSignature of the affiant must be notarizedIf the value of the assets is more than $15,000.00 the Notice to Creditors must be published even if it is later than a year from date of deathPrepare Certificate of Clerk

7.40 Determination of Heirship

7.40.1 Within a Decedent’s EstateWhen an estate administration is commenced and no heirs are known, the personal representative must

take a diligent effort to locate heirs. This effort includes publishing for unknown heirs. The personal representative must prepare the publication in compliance with § 473.040 RSMo. If purported heirs are located, the personal representative may file a petition to determine heirship.

7.40.2 Where no Administration Commenced Within One YearWhere no administration has been commenced within a year of decedent’s death, any interested person

may petition to determine the decedent’s heirs as to particular property. The Court will determine the interest of the heirs as of the date of decedent’s death. If any heirs died subsequent to the decedent, additional proceedings will be necessary to distribute property to the heirs of decedent’s heirs.

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The petition should show the heirs’ proportionate interest in the property. Upon filing of the petition, the clerk will request the publication (4 weeks in one newspaper) required by §§ 473.663.3 and 473.633.4 RSMo, from the appropriate legal publication.

At the hearing on the petition, proof of the allegations in the petition must be presented. Where complex, multi-generation family relationships are involved, attorneys should be particularly thorough in presenting proof of the lines of descent. The order submitted to the Court for approval should show the quantum of interest in the property of the alleged heirs, rather than the character thereof, i.e., “100%” rather than “fee simple” or, if less, a fractional interest, “one-third”.

References: §§ 472.010, 473.633.3, 473.633.4 RSMo.

7.35 Checklist for Determination of Heirship

Filing fee in the amount of $300.00Filing Information SheetCopy of death certificatePetition with complete names, addresses and relationship of all heirs and complying with requirements of 473.663.1 RSMo. Proposed Order for Hearing, Notice of Hearing and Decree of Determination of Heirship

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Section 8 – Wills

8.10 Delivery to Court and Admitting Wills to Probate

810.1 Will Filed

When a will is brought to the Court for filing only, the court needs the date of death of the decedent. No filing fee is required if the will is merely filed. A person or entity having possession of a will is required to file the will in the probate division of the circuit court which has jurisdiction of the estate or where the will was found.


810.2 Will Presented

If the will is presented for admission to probate, it must be filed and accompanied by an“Application for Probate of Will.” A will must be presented within six months of the date of the first publication of the notice of granting of letters, or within thirty days after the commencement of an action to establish or contest the validity of a will, whichever occurs last. If no notice of granting of letters has been given, a will must be presented with one year of the date of death of the testator. Neither the filing nor the presentment of the will for probate commences the administration of the estate. If assets are later discovered, more than one year after date of death, administration of the estate can be commenced on the will previously admitted. Administration is commenced by the filing of an application for letters.


20 Proof of Instrument

20.1 Self-Proving Instruments

When a will is self-proving, it will be admitted upon the filing of the will and the “Application for Probate of Will”.

A self-proving codicil which republishes prior wills and codicils proves the prior wills and codicils.

Once the last codicil is proved, all prior wills and codicils which are republished by the last codicil are also proved.

References: §§ 473.065, 474.337 RSMo.

20.2 When Will is Not Self-Proving

When a will is not self-proving, it is the duty of the attorney to request two of the witnesses to appear before the clerk to testify as to the facts showing that the will was executed in accordance with § 474.320, RSMo.

References: §§ 473.053, 474.320 RSMo.

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20.3 Witness Deceased, Incapacitated or Whereabouts Unknown

If a witness is deceased, incapacitated or his whereabouts unknown, follow the procedures in § 473.053.2, RSMo, unless there are two other witnesses available. If the whereabouts of a witness is unknown, the attorney must also file an affidavit of diligent search for the witness whose whereabouts is unknown. (This court requires two people to witness the proof of the handwriting).


20.4 Commissions for Unavailable Witnesses

A commission to a notary or other officer authorized to take and certify the attestation of a witness to a will or codicil will be issued upon request.

References: §§ 473.057, 473.060 RSMo.

20.5 Lost Will, Alleged Revocation

The Court will require proof of will in solemn form before the court, where a will or any portion thereof is lost, where there is an issue of dependent relative revocation, where there may be partial revocation by a physical act or any other similar circumstances. Admission in solemn form involves giving notice of hearing to all interested persons, including surviving spouse, unmarried minor children, heirs, devisees and lineal descendants of devisees who were relatives of and predeceased the testator.

8.30 Foreign Wills

In order to admit a foreign will, it is necessary to file copies of the foreign will, the order admitting the instrument to probate and the testimony of the witnesses, if available, all authenticated according to the Act of Congress, and the Court’s form, “Application for Probate of Will”.

NOTE: The copies of the foreign will, the order admitting it to probate and the testimony of the witnesses must be authenticated and not certified copies.

References: §§ 474.370, 474.380 RSMo. 28 U.S.C.A. § 1738

8.35 Checklist for Probate of Will

Filing fee in the amount of $70.00Original willApplication for Probate of WillCopy of death certificateFiling Information SheetRequest that petition be set for hearing if original will is lostTestimony of witnesses to will if not self-provingProvide names and addresses of witnesses if a Commission is required to prove the will

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8.40 Disposition of Personal Property by List

8.40.1 Filing

A list which purports to dispose of tangible personal property through a will is a document of independent significance and is not admitted to probate, but should be filed with the will. However, time limits and grounds for challenging a list are the same as for challenging a will. The Court will construe ambiguous lists in the same manner as provided for will constructions.


8.40.2 Limitations on Disposition by List

Money, evidences of indebtedness, documents of title, securities, property used in a trade or business, and intangible personal property may not be devised by list.


8.40.3 Application for Letters

Where a list is involved, applications for letters must include all persons mentioned on the list.

8.50 Pour-Over Wills, Copy of Trust Agreement

The Court will not require the filing of the entire trust instrument unless it is necessary to determine the identity of the beneficiaries, trustee or for some other purpose. The Court will require the first page, the page appointing the trustee(s) and the signature page.

8.60 Will Construction

The personal representative or any person interested in the will may file a petition to construe a will. The petition shall set forth the provisions of the will to be construed and shall allege any other facts as may be required to frame the issues. The petition shall be set for hearing and all heirs and devisees who could be affected by any possible reasonable construction shall be given notice thereof. If any heir or devisee is a minor or incapacitated person, the appointment of a guardian ad litem may be required. Since the persons to be notified in each case may vary according to the facts and circumstances of the case, if any doubt exists as to the identity of interested persons, it is suggested that the petitioner confer with the Commissioner or Clerk with respect to identification of interested persons for purposes of hearing.


8.70 Will Contests

8.70.1 Where Filed

All will contest actions will be filed in the circuit clerk’s office.

8.70.2 Designation

A will contest is an adversary civil proceeding.21

8.70.3 Effect of Filing

The timely filing of a will contest action vacates the order admitting the will to probate so that the personal representative has no power or authority pursuant to the provisions of the will. Thus, a testamentary power to sell property is rendered inoperative. Independent administration is converted to supervised. Upon receipt of notice that a will contest action has been filed, the Court is required to appoint an administrator pendente lite and to fix a bond. State ex rel. Frick v. Frick, 777 S.W.2d 653 (Mo.App.1989).

References: §§ 473.083, 473.137 RSMo.

8.70.4 Authority of Fiduciary

8.70.4(a) Personal Representative’s Authority

Frick v. Frick makes it clear that the personal representative’s authority is suspended between the time the will contest action is filed and the time the administrator pendente lite is appointed. If an emergency arises pending the appointment of an administrator pendente lite or a hearing, if required, the personal representative could petition the court to be appointed administrator ad litem with authority to perform specified acts in the interest of the estate. Since the Frick case mandates that an administrator pendente lite serve with bond, the Court will require the administrator ad litem to file a bond.

8.70.4(b) Administrator Pendente Lite’s Authority

Irrespective of whether or not the Court appoints the personal representative as administrator pendente lite or appoints a disinterested person, the authority of the administrator pendente lite is that of a supervised personal representative of an intestate estate.

If a disinterested third person is appointed administrator pendente lite, it will be the duty of the former personal representative to file final settlement of his administration. If the personal representative has not filed an inventory or taken charge of any assets, a final settlement may not be necessary. It is the duty of the administrator pendente lite to assure that the former personal representative administered the estate properly and he should file objections to any transaction perceived by him to be improper.

Upon the conclusion of the will contest action, if the persons then interested in the administration of the estate do not object, the administrator pendente lite may complete the administration of the estate in accordance with the judgment entered in the will contest action; or upon motion of an interested person and the filing of an application for letters, letters may issue to some other suitable person.


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Section 9 – Applications for Letters – Supervised Administration

9.10 Applications, Where Filed

All applications for letters of administration or letters testamentary in estates to be administered should be filed with the Probate Division in the county of the decedent’s domicile or where the decedent’s property is located if decedent’s domicile was outside Missouri. A Death Certificate and the JIS filing information sheet should be filed with the application. All applications must be accompanied by the appropriate filing fee, if required. (See Section 5.10 – Court Costs)


9.20 Form and Contents

9.20.1 Court Form, Relationship to Decedent

The Court prefers the use of its own forms for application for letters of administration ortestamentary. A copy of the form is included in this handbook.

The relationship to the decedent of the persons listed on the application must be accurately and adequately shown since the application is the foundation upon which the order of distribution is predicated. The relationship of an heir or devisee to a deceased ancestor must be shown. For example, if the heirs of the decedent are two brothers and a niece and nephew who are the children of a deceased brother, they should be listed as follows:

John Doe BrotherRichard Doe BrotherHarold Doe (Date of Death)

Brother, survived by:James Doe NephewAlice Brown Niece

References: § 473.017 RSMo.

9.20.2 Letters Testamentary

In an application for letters testamentary, state the names, relationships to the decedent and residence addresses of the surviving spouse, heirs, devisees (including trustees) and lineal descendants of devisees who were relatives of and predeceased testator. Indicate those believed by the applicant to be mentally incapacitated and the birth dates of those who are minors. Also state, so far as know to the applicant, the names and addresses of the custodians named in the will for a minor or adult and the conservators of any minor or mentally incapacitated devisees or heirs, including the surviving spouse, and their relationship to the decedent. Any devisee or heir not living on the date the application is filed shall be listed with date of death.

9.20.3 Letters of Administration

In an application for letters of administration, state the names, relationships to the decedent and residence addresses of the surviving spouse and heirs. Indicate those believed by the applicant to be mentally incapacitated and the birth dates of those who are minors. Also state, so far as is known to

23

applicant, the names and addresses of the conservators of those who are minors or disabled. For any heir who died subsequently to the decedent, list that deceased heirs’ personal representative, location of estate, and number of estate. Any heir not living on the date the application is filed shall be listed with date of death.

9.20.4 Current Addresses

Names and addresses of all heirs or devisees in the court file should be kept current. Failure to do so may cause delay in the administration of the estate due to inadequate notice. The Court does not assume the responsibility for making name or address changes from collateral documents or other pleadings filed. When other information on the application needs to be corrected or supplemented, a new application with the word “amended” may be filed. As an alternative to filing an amended application, the Court may amend the application by interlineation.

References: §§ 473.017, 473.020, RSMo.

9.30 Hearing on Applications for Letters

9.30.1 Intestate Estates

In intestate estates, an application for letters of administration must be set for hearing at the request of the applicant unless all entitled to serve pursuant to § 473.110, RSMo, renounce that right and consent to the appointment of the applicant.

A person entitled to letters pursuant to § 473.110.2(1) or (2) may, if eighteen years of age or older and not incapacitated, nominate a qualified person to act as personal representative. If persons entitled to letters do not consent to the nomination of another, the application for letters must be set for hearing.

References: §§ 473.110, 473.113 RSMo.

9.30.2 Testate Estates

In testate estates, a named personal representative who applies will be appointed without a hearing. Where a named personal representative (or co-personal representative) has not filed an application or a refusal to serve, any other applicant, (including the other co-personal representative), whether named or not, must request a hearing on his application. Where a named personal representative (or any co-personal representatives) has filed a refusal to serve, renunciations from all others entitled to serve must be obtained to avoid a hearing.

References: §§ 473.110, 473.113 RSMo.

9.30.3 Notice

All persons entitled to serve as personal representative must be notified by mail when a hearing is required. The Court will send the notice.


9.40.1 Administrator Ad Litem

Pending the hearing date, an administrator ad litem may be appointed upon a showing of

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need and the existence of no adequate remedy at law (e.g., wasting assets or the need for immediate attention to estate assets). The Court will normally require that the administrator ad litem file a corporate surety bond as a condition to the appointment.

9.50 Filing Bond

Prior to the issuance of letters, the person to be appointed personal representative shall file, if required, a corporate surety bond in a sum set by the Court of at least $10,000.00. Bond may be waived in a will or by the consent of all heirs. Bonds may be obtained from insurance agents or The Bar Plan (http://www.thebarplan.com/Products/CourtBonds).

9.60 Publication of Notice of Letters Granted

Once the required bond is filed and letters are granted, the Probate Division will order theinitial publication. The Court will use THE DAILY EVENTS.


9.65 Checklist for Application for Letters for Intestate Estate

Filing fee in the amount of $300Filing Information SheetApplication for Letters of AdministrationCopy of death certificateCorporate surety bond in the minimum amount of $10,000 or in the amount of the personal propertyComplete names, addresses and relationship of all heirs (family tree may be requested)Indication as to whether independent or supervised administration is requestedIf independent is requested, need consents from all the heirs and a statement by the proposed Personal Representative and Attorney that the estate can be closed in one year; otherwise, default to supervisedRenunciations of all persons entitled to act as Personal Representative or request that the application be set for hearingA designation of resident agent by non-resident Personal Representative and acceptance of the designated agent

9.70 Checklist for Application for Letters for Testate Estate

Filing fee in the amount of $300.00Copy of death certificateIf Personal Representative named in the will is applying and bond is waived in the will, then no bond will be required; if not, $10,000 minimum corporate surety bond is requiredFiling Information SheetApplication for Letters Testamentary listing complete names, addresses and relationship of all the heirs and devisees with explanation if names do not match the willIndication as to whether independent or supervised administration is requestedConsents to independent administration from devisees if not allowed in the willA statement from the Personal Representative and Attorney that the estate will be closed in one year, if independent administration is requestedRefusal to qualify of named Personal Representative if they are refusing to serveRenunciations of persons entitled to act as Personal Representative, or request that the Application for Letters be set for hearing if applicant is not the Personal Representative named in the willA designation of resident agent by non-resident Personal Representative and acceptance of the designated agent

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Application for Probate of Will Testimony of witnesses to will if not self-provingProvide names and addresses of witnesses if a Commission is required to prove the will

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INDEX OF FORMSInitiating Probate Proceedings

Page1………………..Application of Spouse for Refusal of Letters 28

2………………..Judgment Refusing Letters for Spouse 29

3………………..Application to Amend Order Refusing Letters 30

4………………..Order Amending Order Refusing Letters (For Surviving Spouse) 32

5………………..Application of Creditor for Refusal of Letters 34

6………………..Creditor’s Bond 36

7………………..Affidavit for Collection of Small Estate 37

8………………..Certificate of Clerk 39

9………………..Certification 40

10……………….Bond of Distributees 41

11……………….Order of Court Dispensing with Filing of Bond 42

12……………….Petition for Determination of Heirship 43

13……………….Order for Hearing on Petition for Determination of Heirship 45

14……………….Notice of Hearing to Determine Heirship 46

15……………….Decree of Determination of Heirship 47

16……………….Application for Probate of Will 49

17……………….Application for Letters 50

*Testamentary *of Administration *with Will Annexed

18………………..Refusal to Qualify as Personal Representative Renunciation of Right 52

to Administer

19………………..Designation of Agent for Service of Process and Receipt of Notice 53

20………………. Petition to Require Administration 54

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IN THE CIRCUIT COURT OF GREENE COUNTY, MISSOURIPROBATE DIVISION

IN THE ESTATE OF*, Deceased Estate No. *

APPLICATION OF SPOUSE FOR REFUSAL OF LETTERS

*states that he/she is the surviving spouse of *, who died on *, domiciled in

Greene County, Missouri, and residing at * survived by applicant and * unmarried minor child(ren),

whose names and addresses are as follows (if applicant is not parent of child, also give names and

addresses of parent or guardian):

NAME ADDRESS

leaving an estate in this state, the value of which, less liens and encumbrances, is not greater in amount

that is allowed by law as exempt property and for maintenance of applicant ** and said unmarried minor

child(ren) for one year after the death of said decedent, which said estate consists solely of property

described and of value as follows:

DESCRIPTION VALUE

Applicant states the foregoing is made under oath and affirmation and its representations are true

and correct to the best knowledge and belief of the undersigned, subject to the penalties of making a

false affidavit or declaration.

WHEREFORE, applicant prays the Court to order that no letters be granted on said estate unless

upon the application of creditors or other parties interested, the existence of other or further property is

shown.

_________________________________ _________________________________Attorney for Applicant Bar No. Applicant – Spouse_________________________________ _________________________________Address Address_________________________________ _________________________________

_________________________________ _________________________________Telephone Number Telephone Number

** strike words not applicable

28



JUDGMENT REFUSING LETTERS FOR SPOUSE

On *, the application of * is presented to the Court, and the Court finds that applicant is the

surviving spouse of *, who died on *, domiciled in and a resident of * County, Missouri, survived by *

unmarried minor child(ren); and leaving an estate in this state the value of which, less liens and

encumbrances, is not greater in amount than is allowed by law as exempt property and for maintenance

of such spouse and unmarried minor child(ren) * for one year after the death of the decedent, consisting

solely of property described and of value as follows:

DESCRIPTION VALUE

To the end, therefore, that the said surviving spouse be authorized and empowered to collect, sue

for, and retain the aforesaid property;

IT IS ORDERED, ADJUDGED AND DECREED that no letters shall be issued on said estate

unless, on the application of creditors or other parties interested, the existence of other or further

property is shown.

(seal) _____________________________________Judge/Commissioner Clerk Circuit Court of Greene County, Missouri Probate Division

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APPLICATION TO AMEND ORDER REFUSING LETTERS

COMES NOW *, surviving spouse/creditor of *, deceased, and first being duly sworn, states that

on *, 20___, an order of this Court was entered refusing letters on the estate of said decedent, which

estate was then represented by applicant to consist of property described and of value as follows:

PROPERTY VALUE

_____________Total Value $

Applicant further states that thereafter additional assets of said estate were discovered, which are

described and of value as follows:

PROPERTY VALUE

______________Total Value $

the value of which, less liens and encumbrances, together with the value of the assets listed in the

aforesaid order is not greater in amount than that to which applicant, as surviving spouse, [and the

unmarried minor child(ren) of decedent], are entitled by law as exempt property and the allowance under

Section 474.260 RSMo.

Applicant states the foregoing is made under oath and affirmation and its representations are true



30

WHEREFORE, applicant prays the Court to amend its order of *, 20___, refusing letters on said

estate, by listing and including therein the said assets discovered after the entry thereof, and hereinabove

set forth.

_________________________________ ______________________________________Attorney for Applicant Bar No. Applicant – Spouse_________________________________ ______________________________________Address Address_________________________________ ______________________________________

_________________________________ ______________________________________Telephone Number Telephone Number

Approved for amended order refusing letters on * day of *, 20___.

______________________________________Judge/Commissioner Clerk Circuit Court of Greene County, Missouri Probate Division

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ORDER AMENDING ORDER REFUSING LETTERS(For Surviving Spouse)

On this * day of *, 20___, the application of * praying the court to amend its order refusing to

grant letters on the estate of *, deceased, is taken up for consideration and the court finds that

decedent died *, 20___, domiciled in and a resident of * County, Missouri, survived by applicant, as

spouse, and * unmarried minor child(ren).

The court further finds that said order was entered *, 20___; that thereafter additional assets of

said estate were discovered; and that the total estate of said decedent in this state, including said assets

newly discovered, is of a value, less liens and encumbrances, not greater in amount than is allowed by

law as exempt property, [and for maintenance of such spouse and unmarried minor child(ren)] for one

year after the date of death of the decedent, which additional assets consist of:

To the end, therefore, that the said *(surviving spouse) (unmarried minor child(ren)) may be authorized

and empowered to collect, sue for and retain the aforesaid property as provided by law, shall become

vested with the right, title and interest of the decedent therein;

It is ordered, adjudged and decreed that said order of *, 20___, be amended as herein provided,

and that no letters shall be issued on said total estate as hereinabove set forth, unless, on the application

of creditors or other parties interested, the existence of other or further property is shown.

(seal) ____________________________________Judge/Commissioner ClerkCircuit Court of Greene County, MissouriProbate Division

32

CERTIFICATE

STATE OF MISSOURI ))SS.

COUNTY OF * )

I, *, Clerk of the Circuit Court, Probate Division of said county, hereby certify that the foregoing is a

true copy from the record as the same appears in my office.

WITNESS my hand and the seal of said court, this * day of *, 20___.

____________________________________Clerk

By_________________________________Deputy Clerk

33



APPLICATION OF CREDITOR FOR REFUSAL OF LETTERS473.090 RSMo.

Applicant states that * died on *, domiciled in Greene County, Missouri, and residing at *,

leaving no spouse or unmarried minor children.

*After giving credit for all payments and offsets to which the estate is entitled, there in now due

and owing applicant, as a creditor of the estate of said decedent, the sum of $______ for *.

*Applicant is a creditor of the estate by reason of the fact that since decedent’s death, applicant

has paid $_____ to *, on account of * as a debt lawfully due by decedent, and applicant is therefore

subrogated to the claim of the original creditor.

That the entire estate of decedent does not exceed $15,000.00 in value and consists solely of

personal property, described and of value as follows:

Description of Property Value

______________

Total Value: $

Applicant further states that if the prayer of this application is granted, applicant will pay the

debts of said estate so far as the assets permit, in order of preference established by law, and will

distribute the balance of said estate, if any, to the persons entitled thereto under the law. Applicant states

that all of the foregoing statements are made under oath or affirmation and the representations are true



34

WHEREFORE, applicant prays the Court to order that no letters be granted on said estate,

unless, on the application of creditors or other parties interested, the existence of other or further

property is shown.

_________________________________ _________________________________Attorney for Applicant Bar No. Applicant – Creditor_________________________________ _________________________________Address Address_________________________________ _________________________________

_________________________________ _________________________________Telephone Number Telephone Number

35



CREDITOR’S BOND

KNOW ALL MEN BY THESE PRESENTS that we, * as principal, and * as surety, are held and

firmly bound unto the State of Missouri, in the full and just sum of $ ______, to the payment whereof,

well and truly to be made, we bind ourselves, our heirs, executors, administrators and assigns jointly and

severally, firmly by these presents.

The condition of the above bond is, that if *, creditor of the above named decedent, shall

faithfully account for and pay, so far as the assets of decedent will permit, the debts of the deceased in

the order of their preference, and distribute the balance, if any, to the persons entitled thereto under the

law, and perform all other things touching said estate required by law or the order or decree of any court

having jurisdiction, then the above bond shall be void, otherwise to remain in full force.

IN WITNESS WEREOF, we have hereunto subscribed our names on *.

_________________________________ ____________________________________

Principal Address

_________________________________ ____________________________________

Surety Address

The above bond was signed, filed in court, and approved by me as to amount, form and the

sureties thereon, on ______________.

(seal) ____________________________________Judge/Commissioner ClerkCircuit Court of Greene County, MissouriProbate Division

36


IN THE ESTATE OF

*, Estate No. *Deceased

AFFIDAVIT FOR COLLECTION OF SMALL ESTATE(Sec. 473.097, RSMo.)

Comes now the undersigned affiant, *(a person designated as personal representative under the will of the decedent presented for probate within the limitation periods specified in Section 473.050, RSMo.) *( a distributee entitled to receive property of the decedent), being first duly sworn states:

The decedent, whose domicile and last residence address was * in Greene County, Missouri, and whose date of death was * .

*(No will has been presented for probate) *(Decedent left a will that was presented for probate within the limitation periods specified in Section 473.050, RSMo. which was duly admitted to probate by this court).

The value of the entire estate, less liens and encumbrances, does not exceed forty thousand dollars ($40,000.00) and that thirty (30) days have elapsed since the death of the decedent and no application for letters testamentary or for administration or for refusal of letters under Section 473.090, RSMo. is pending or has been granted or if such refusal has been granted, it was subsequently revoked.

All unpaid debts, claims or demands against the decedent or the decedent’s estate and all estate taxes due, if any, on the property transfers involved, have been or will be paid except that any liability by the affiant for the payment of unpaid claims or demands shall be limited to the value of the property received.

Affiant further states that the following is an itemized description and valuation of “property of the decedent”, and the names and addresses of the persons having possession thereof:

Description of Property:*

Custodian Address: *

Value: *

37

*Affiant further states that the following are the NAMES, ADDRESSES, and RELATIONSHIPS to the decedent of the persons entitled to the property of the decedent pursuant to the laws of descent and distribution of the State of Missouri.

*Affiant further states that the following are the NAMES, ADDRESSES, and RELATIONSHIPS to the decedent of the persons entitled to the property of the decedent pursuant to the Last Will and Testament of the decedent.

HEIRS/LEGATEES OR DEVISES:

NAMES ADDRESSES RELATIONSHIPS* * *

Subscribed and sworn to before me this ______________________________________ day of __________, 20___. Affiant’s Signature

(Seal) __________________________________Affiant’s Name (Typed or Printed)

_________________________________ __________________________________Notary Public Clerk Address Phone

By:______________________________ __________________________________ Deputy Clerk City State ZipCircuit Court of Greene County, Missouri

Probate Division __________________________________Attorney’s Signature MO Bar #

Notary Commission Expires:_____________________________________________Address Phone

__________________________________City State Zip

38


IN THE ESTATE OF

*,ESTATE NO. *

Deceased

CERTIFICATE OF CLERK

I, , Clerk of the Probate Division of the Circuit Court of Greene County, Missouri, certify that the attached affidavit has been duly filed with this court and that the names and addresses of the persons entitled to the described property of the decedent under the facts in the affidavit are:

*The will of the decedent was duly admitted to probate in this court on ____________. Will #____________.

*No will of decedent has been admitted to probate prior to the signing of this certificate.

*The bond of distributes has been filed and approved by the court.

*The court hereby dispenses with the filing of a bond.

*The value of the property exceeds $15,000 and notice to creditors to file their claims waspublished and the date of first publication was _____________.

All estate taxes on the property, if any were due, have been paid.

IN TESTIMONY WHEREOF, I have, on this day of , 20 , signed my name and affixed the seal of said court.

_____________________________________ Clerk Ex-Officio ClerkCircuit Court of Greene County, MissouriProbate Division

*Strike if not applicable

39

CERTIFICATION

STATE OF MISSOURI )) ss.

COUNTY OF GREENE )

I, , Clerk of the Probate Division of the Circuit Court of Greene County, Missouri, and custodian of the records thereof, do certify that the above and foregoing are true and correct copies of the original Affidavit and Certificate made under Section 473.097 RSMo. and on file in my office. Witness my hand and seal of this court on:___________________________________.

________________________________________ Division Clerk

By:_____________________________________Circuit Court of Greene County, Missouri Probate Division

NOTE: This Affidavit and Certificate authorizes the affiant to collect the property of the decedent, described in the Affidavit, for the purpose of paying debts and distributing assets. The affiant shall distribute the remaining property to such persons identified in the Affidavit who are entitled to receive the specific items of personal property, as described in the Affidavit, and have any evidence of such property transferred to such persons. To the extent necessary to facilitate distribution, the affiant may liquidate all or part of decedent’s property.

File in Recorder’s Office if real property is involved.


IN THE ESTATE OF

*, ESTATE NO. * Deceased

BOND OF DISTRIBUTEES

KNOW ALL MEN BY THESE PRESENTS that we, * as principals, and * as sureties, jointly and severally acknowledge ourselves to be indebted to the State of Missouri in the full penal sum of $ *, and for the payment of which we jointly and severally bind ourselves, our heirs, executors, administrators and assigns, upon the following conditions, however, to wit:

THAT WHEREAS, the above bounden principals have filed in the Probate Division aforesaid their affidavit in the form and manner prescribed by Sec. 473.097 RSMo., claiming a defeasible title in and to the property of the above named decedent as distributees of said estate and more than thirty days have elapsed since the death of said decedent.

NOW THEREFORE, if the said bounden principals as such distributees shall collect and take into their possession the personal property of said decedent and shall pay to the persons entitled thereto all debts and obligations of the decedent, all inheritance taxes due on the property transfers involved, and the expenses of the funeral and burial of the decedent and shall comply with any and all orders, judgments and decrees hereafter made by the said Probate Division with respect to the said estate of the said decedent, and, if said bounden distributees shall, under and by virtue of said affidavit and the above-mentioned provision of the law and by the authority thereunder vested in them, take into their possession any property to which they are not justly entitled as such distributees, they will deliver the said property to the person or persons justly entitled thereto; then in such event this bond shall be null, void and of no effect, otherwise in full force and effect in accordance with the law.

_________________________________________________________________________________Principal Address Phone

________________________________________________________________________________Principal Address Phone

________________________________________________________________________________Surety Address Phone

_________________________________________________________________________________Surety Address Phone

The above bond was signed, filed in court, and approved by me as to amount, form and the sureties thereon, on * .

__________________________________________(seal) Judge/Commissioner Clerk

Circuit Court of Greene County, Missouri Probate Division

41



ORDER OF COURT DISPENSING WITH FILING OF BOND(Sec. 473-097 RSMo.)

Now on this * day of *, 20___, the affidavit filed on behalf of the distributees other than

surviving spouse and unmarried minor child(ren) with this court for the purpose of perfecting

title of such distributees to the real and personal property of the decedent * is presented to the

Court together with the request that the Court make an order dispensing with the giving of bond

by distributees. The Court finds that it is unnecessary for the bond required by Section 473.097

to be given for the following reasons:

It is therefore, considered, ordered, adjudged and decreed that the filing of said bond be

dispensed with and that said distributees shall be and they are hereby permitted to establish and

perfect their title to the property of the decedent in accordance with said affidavit and without the

furnishing of a bond.

__________________________________Judge/Commissioner ClerkCircuit Court of Greene County, MissouriProbate Division

42


IN THE ESTATE OF: ))

*, ) ESTATE NO. * )

DECEASED )

PETITION FOR DETERMINATION OF HEIRSHIP(Sec. 473.663 RSMo.)

Comes now, petitioner, * and petitions for the determination of heirship from and under *, deceased, and in support thereof states as follows:

1. That the said * died on *, (*more than three years, * more than one year) prior to the filing of this petition; that said decedent, at the time of death was * years of age and domiciled in * County, Missouri; that no administration has been commenced on the estate of said decedent in this state, and that no will of said decedent has been offered for probate in this state.

2. That at the time of death said decedent was the owner of the following described property located and having situs in this state, having the net value hereinafter set forth, to-wit:

Description of Property Net Value

1. * *

Total net value of Estate: $ *

said property being the particular property with respect to which the determination of heirship from and under said decedent is sought by this petition.

3. That the names, ages, relations and residence addresses of the heirs of said decedent, so far as known or can with reasonable diligence be ascertained, are as follows:

Name Age Relation to Decedent Residence Address * * * *

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4. That the names and residence addresses of all persons claiming an interest in the property of said decedent hereinabove described through an heir or heirs of said decedent, so far as known or can with reasonable diligence be ascertained, are as follows:

Name Residence Address Heir Through Whom Interest is Claimed * * *

5. That petitioner claims an interest in said property of decedent as set forth above.

WHEREFORE, petitioner prays that the court fix a time and place for hearing this petition and provide for the giving of notice thereof and that the court, upon the hearing of this petition, make its decree determining the heirs of said decedent and their respective interests as such heirs in said property of decedent hereinabove described.

The undersigned swears that the matters set forth above are true and correct to the best knowledge and belief of the undersigned subject to the penalties of making a false affidavit or declaration.

___________________________

*Attorney for Petitioner Bar # * * Petitioner*Address * Address*Phone *Phone

44



*, ) ESTATE NO. *)

DECEASED. )

ORDER FOR HEARING ON PETITION FOR DETERMINATION OF HEIRSHIP

(Sec. 473.663 RSMo.)

IT IS ORDERED that the petition for determination of the heirs of the above-named decedent heretofore filed herein be heard by this court on the day of ________________ , 20__, at _____o'clock . m., in the Probate Division of the Circuit Court of Greene County, Missouri, at Springfield.

IT IS FURTHER ORDERED that notice of the time and place of the hearing be given by publication according to law, and by certified mail, return receipt requested, upon the following named persons at the addresses stated, and that due proof thereof be filed on or before the day of said hearing:

* Names, addresses

Dated: ____________________________________________________ JUDGE/COMMISIONER CLERK

45



*, ) ESTATE NO. *)

DECEASED, )

NOTICE OF HEARING TO DETERMINE HEIRSHIP(Sec. 473.663 RSMo.)

To: * (names and addresses)and all other persons, known or unknown, interested or claiming an interest in the property hereinbelow described, as an heir or through an heir, of the above-named decedent.

You are hereby notified that you are entitled to appear and be heard at a hearing to be held ____________________ at o'clock .m., in the courtroom of the Probate Division of the Circuit Court of Greene County, at Springfield, Missouri, on the petition to determine the heirs of the above-named decedent, who died *, and their respective interests as heirs in the following described property:

1. *2. *

Dated:______________ _______________________________ Clerk

By: ___________________________Deputy Clerk

*Attorney for petitioner* Address* Phone

46


IN THE ESTATE OF

*,ESTATE NO. *

Deceased

DECREE OF DETERMINATION OF HEIRSHIP(Sec. 473.663 RSMo.)

Now on this day, the petition of * for the determination of the heirs of *, deceased, comes on for hearing, the petitioner appearing in person and by *, petitioner's attorney, there being no other appearances.

The court finds that the notice of the time and place of the hearing has been given as provided by law and the orders of this court, proof of which notice and the publication and service thereof is duly filed herein and approved by the court.

Thereupon, evidence is produced upon said petition, and after hearing and considering the evidence produced and being fully advised in the premises, the court finds:

1. That the matters and facts stated in said petition are true;

2. That the said decedent died *; that more than * (three years have), *(oneyear has) elapsed since death; that no administration has been commenced on the estate of said decedent in this state, and that no will of decedent has been presented for probate in this state.

3. That the said decedent at the time of death, was the owner of the following described property located and having a situs in this state, to-wit:

a. *b. *

said property being the particular property described in said petition with respect to which the determination of heirship from and under said decedent is sought by said petition;

4. That the said decedent was survived by and left as sole and only heirs the following persons, whose names, relation to said deceased, and interests in the property of said deceased as such heirs are as follows:

Name Relation to Decedent Interest in Property * * *

5. That the said decedent was survived by no spouse, by no child or children, natural 47

born or adopted, by no descendants of any deceased child, natural born or adopted, except the persons named above;

6. That petitioner claims and has an interest in the property above described owned by decedent at the time of death * (as an heir of said deceased) * (as a person claiming an interest therein through the said *, an heir(s) of said deceased) and is authorized to file and prosecute said petition; and

7. That petitioner is entitled to the relief prayed for in said petition.

THEREFORE, IT IS ORDERED, ADJUDGED AND DECREED by the court that the said *, deceased, was survived by and left as sole and only heirs the following persons, whose names, addresses, relation to said deceased, and respective interests in the property above described owned by said deceased at the time of death as aforesaid are as follows:

Name and Address Relation to Decedent Interest in Property* * *

and that, subject to any lawful disposition thereof heretofore made by any of such heirs, said property above described shall be and is hereby assigned to and vested in such above named heirs to the extent of the respective interests therein herein above assigned to them and each of them.

Dated: ________________ _________________________________________JUDGE/COMMISSIONER CLERK

48


IN THE ESTATE OF ))

_________________________, ) ESTATE NO. Deceased. )

APPLICATION FOR PROBATE OF WILL

The undersigned applicant states as follows:

______________, who was domiciled in Greene County, Missouri, and resided at ___

___________________________________________, died on ___________ at _____________,

__________ County, Missouri;

That the surviving spouse of decedent is: ___________________.

Said decedent left an instrument in writing dated _______________, purporting to be

decedent's Last Will and Testament; and the subscribing witnesses to said Will are:

_________________________________________________________________

_________________________________________________________________

Applicant further states that the foregoing is made under oath or affirmation and its

representations are true and correct to the best knowledge and belief of the undersigned, subject

to the penalties of making a false affidavit or declaration.

WHEREFORE, Applicant prays that after said instrument be duly proven, the same be

admitted to probate and recorded as the Last Will and Testament of said decedent.

____________________________________ ____________________________________ Mo Bar No. , Applicant

Address Address

Phone PhoneFax

Date: ___________________ Date: ___________________

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IN THE ESTATE OF*,

Deceased Estate No. *

APPLICATION FOR LETTERS*OF ADMINISTRATION *TESTAMENTARY WITH WILL ANNEXED

SECTION 473.017 RSMo.

Comes now the undersigned and states that the person hereinabove named, aged *, sex *, whose last residence was * and whose domicile was * County, Missouri died on *, *testate; *intestate;

The probable value of decedent's estate is: Real Property, $* and Personal Property, $*.

*If decedent had no domicile in Missouri, the probable value of decedent’s real property, located in * County, Missouri, is $ *, and of the personal property in Missouri, so far as is known, which might be subject to administration in Missouri, is $ * .

*Decedent's Will has been delivered to the Court; *the contents of the Will are stated byattaching a copy of it to this Application; * the Will is destroyed, lost or suppressed, and a statement of the provisions of the Will, so far as known, is attached to this Application.

The names and residence addresses of * the persons named as Personal Representatives in the Will *the persons for whom Letters of Administration are requested and the relationship to decedent or other facts which entitle such persons to appointment is as follows:

Name Address Relationship

The applicant believes there *are *are no heirs unknown to applicant.

The names, relationship to decedent, and residence addresses of the surviving spouse, heirs (those who would inherit - if there is no will) devisees and legatees of the decedent (those who take by virtue of a devise or legacy of a will), if any, and lineal decedents of devisees who are relatives of and predeceased the testator, if any, their birth dates, if minors, with any of said persons whom Applicant has reason to believe are mentally incapacitated being so designated, and, if known, the names and addresses of the Conservators of any of said persons who are minors or disabled, are as follows:

List surviving spouse here. If none, so state: if deceased, state date of death.

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Name Relationship Item of Will

Birth Date(if minor)

Residence Address(zip code required)

Applicant requests *supervised, *independent administration.

*Independent Administration is authorized by the Will or *all required consents to Independent Administration are attached to this application.

Applicant requests that Notice of Letters be published in *Daily Events, *other.

If Letters are issued, Applicant will make a perfect inventory of the estate, pay the debts and legacies, if any, as far as the assets extend and the law directs, and account for and distribute or pay all assets which come into the possession of the Personal Representative, and perform all things required by law touching the administration of the estate.

The foregoing is made under oath or affirmation and its representations are true and correct to the best knowledge and belief of the undersigned, subject to the penalties of making a false affidavit or declaration.

Applicant’s signature Residence Address Phone

Applicant’s signature Residence Address Phone

ENTRY OF APPEARANCE BY ATTORNEY(S) (signature required);

Name: * MO Bar #: * Address: * Phone:*

Signature

Name: * MO Bar #: * Address: * Phone:*

Signature

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NOTE: The Personal Representative and/or Attorney must notify the Clerk in writing if it is learned that the application is incomplete or incorrect.

REFUSAL TO QUALIFY AS PERSONAL REPRESENTATIVE

I, the undersigned, being named Personal Representative in the aforementioned Will, refuse to qualify.

____________________________________

RENUNCIATION OF RIGHT TO ADMINISTER

The undersigned persons entitled to administer the estate of the above named decedent, hereby renounce our right to administer said estate, and request that Letters of Administration be issued to:

Signature Address Relationship

______________________________

*Bond is waived in the Will.*A Bond of $ * is attached.* A Petition to Waive Bond signed by all heirs is attached.

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DESIGNATION OF AGENT FOR SERVICE OF PROCESS AND RECEIPT OF NOTICE

Comes now *, a non-resident of the State of Missouri or a corporation organized under the laws of another state or country, and designates the following resident of the State of Missouri as Agent for the service of all process on and the receipt of notice by such non-resident or foreign corporation, and further states that the following is the name, address and signature of the agent:

____________________________________ ______________________________Signature of Agent Name of Agent

______________________________Resident Address

______________________________

**This designation revokes the designation of agent for service of process and receipt of notice

of the following: *(name and resident address of agent)

The foregoing is made under oath or affirmation and its representations are true and correct to

the best knowledge and belief of the undersigned, subject to the penalties of making a false affidavit or

declaration.

Signed on *.

______________________________Signature of Applicant for Letters

**Strike where not applicable

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PETITION TO REQUIRE ADMINISTRATION

COMES NOW the undersigned Petitioner and for his/her Petition to Require Administration

pursuant to Sec. 473.020 RSMo. states:

1. The above named decedent died (testate/intestate) on *, a resident of *,

*County, Missouri, owning real estate located in *County, Missouri.

2. The value of decedent’s estate subject to probate administration by this

Court is: Personal Property, $___; Real Property, $___.

3. The names and addresses of the persons who, under the provisions of Sec.

473.110 RSMo., are entitled to administer decedent’s estate are:

4. More than twenty days have expired since the date of the decedent’s death

and no person listed in the preceding paragraph has filed an application for letters testamentary or of

administration.

5. Petitioner is a person interested in decedent’s estate as : (state the nature of interest such

as creditor, heir, etc.)

WHEREFORE, Petitioner prays that the Court enter an order directing such

persons as are entitled to administer to apply and qualify therefore on or before a date certain to be

specified by the Court and, in default thereof, to appoint some other suitable person personal

representative.

The undersigned swears that the matters set forth above are true and correct to the best

knowledge and belief of the undersigned, subject to the penalties of making a false affidavit or

declaration.

_________________________________ ______________________________________Attorney for Applicant Bar No. Petitioner_________________________________ ______________________________________Address Address_________________________________ ______________________________________

_________________________________ ______________________________________Telephone Number Telephone Number

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DECEASED ESTATE ISSUE CHECKLISTS

The following checklists are used by the Probate Division of Greene County and must be complied with before hearings can be set or letters issued.

APPLICATION TO REQUIRE ADMINISTRATION CHECKLIST

Filing fee in the amount of $300.00Copy of death certificateAddresses of all the heirsFiling Information SheetThe Petition needs to comply with the requirements of 473.020.2 RSMo.

PROBATE OF WILL CHECKLIST

Filing fee in the amount of $70.00Original willApplication for Probate of WillCopy of death certificateFiling Information SheetRequest that petition be set for hearing if original will is lostTestimony of witnesses to will if not self-provingProvide names and addresses of witnesses if a Commission is required to prove the will

FULL ESTATE CHECKLIST (TESTATE)

Filing fee in the amount of $300.00Copy of death certificateIf Personal Representative named in the will is applying and bond is waived in the will, then no bond will be required; if not, $10,000 minimum corporate surety bond is requiredFiling Information SheetApplication for Letters Testamentary listing complete names, addresses and relationship of all the heirs and devisees with explanation if names do not match the willIndication as to whether independent or supervised administration is requestedConsents to independent administration from devisees if not allowed in the willA statement from the Personal Representative and Attorney that the estate will be closed in one year, if independent administration is requestedRefusal to qualify of named Personal Representative if they are refusing to serveRenunciations of persons entitled to act as Personal Representative, or request that the Application for Letters be set for hearing if applicant is not the Personal Representative named in the willA designation of resident agent by non-resident Personal Representative and acceptance of the designated agentApplication for Probate of Will Testimony of witnesses to will if not self-provingProvide names and addresses of witnesses if a Commission is required to prove the will

FULL ESTATE CHECKLIST (INTESTATE)

Filing fee in the amount of $300

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Filing Information SheetApplication for Letters of AdministrationCopy of death certificateCorporate surety bond in the minimum amount of $10,000 or in the amount of the personal propertyComplete names, addresses and relationship of all heirs (family tree may be requested)Indication as to whether independent or supervised administration is requestedIf independent is requested, need consents from all the heirs and a statement by the proposed Personal Representative and Attorney that the estate can be closed in one year; otherwise, default to supervisedRenunciations of all persons entitled to act as Personal Representative or request that the application be set for hearingA designation of resident agent by non-resident Personal Representative and acceptance of the designated agent

DETERMINATION OF HEIRSHIP CHECKLIST

Filing fee in the amount of $300.00Filing Information SheetCopy of death certificatePetition with complete names, addresses and relationship of all heirs and complying with requirements of 473.663.1Proposed Order for Hearing, Notice of Hearing and Decree of Determination of Heirship

REFUSAL OF LETTERS CHECKLIST

Filing fee in the amount of $70.00Filing Information SheetCopy of death certificateFor Creditor’s Refusal, copy of funeral bill marked paid in full and receipt or cancelled check in the name of the creditor; if assets are greater than creditor’s bill, need a Creditor’s Bond in the amount of the assetsCopy of bank statement, car title, etc to document title to assetsFor Spouse’s Refusal greater than $20,000, may request copy of tax return

AFFIDAVIT FOR COLLECTION OF SMALL ESTATE CHECKLIST

Filing fee in the amount of $70.00 without will + $55.00 publication, if requiredFiling fee in the amount of $105.00 with will + $55.00 publication, if requiredFiling Information SheetCopy of death certificateIf real estate is involved, need a complete legal description and address of the property and a “drive-by” appraisalBond of Distributee if no will or if bond is not waived in the willSignature of the affiant must be notarizedIf the value of the assets is more than $15,000.00 the Notice to Creditors must be published even if it is later than a year from date of deathPrepare Certificate of Clerk

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INVENTORY – DECEDENT ESTATES

The inventory needs to contain the information necessary to be able to track the financial

transactions that will occur later in the estate such as the sale of assets or the distribution of

property to heirs. Sufficient detail in the description of property needs to be provided to be able

to pass title to purchasers and heirs. The inventory should be signed by the personal

representative and notarized. It is good practice for the attorney to sign the inventory. It is highly

recommended that the inventory be prepared on yellow paper. Different rules and procedures

exist for inventories for conservatorships and are covered in a separate section.

TIME FOR FILING

The inventory must be filed within 30 days after the issuance of letters. Good cause must

be shown for any extension of time to file an inventory. All requests for extension of time will

be considered by the Court.

If there is an asset (e.g., stock in a closely-held corporation) whose value may not be

readily ascertained, an inventory shall be promptly filed listing the asset as “value undetermined”

but listing all other assets with their values. An amended inventory shall be filed as soon as the

value is determined and, in any event, on or before the due date of the first annual settlement.

CITATION - FAILURE TO FILE INVENTORY

Failure to timely file an inventory will result in the issuance of an order for citation to

show cause by a date certain why the personal representative should not be removed. The

personal representative and the attorney must appear at the hearing unless it is continued. The

citation will be dismissed upon the filing of the inventory.

CONTENTS OF INVENTORY

The inventory must contain a list of all decedent’s property, including exempt property,

valued as of the date of the decedent’s death. Changes in the nature of assets made subsequent to

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death but prior to preparation of the inventory should be reflected in the first settlement, not in

the inventory. For example, an uncashed social security check must be listed under personal

property on the inventory. When cashed, it must be shown as a wash entry on the settlement

debiting the cash amount and crediting the appropriate inventory number and amount.

NOTE: All original and amended inventory values must be date of death values.

However, when real property is acquired during the administration of the estate, such as when

property is inherited or where the personal representative specifically executes a contract of the

decedent, the inventory value is the value on the date of acquisition. See discussion under

section entitled “Amended Inventory”.


CO-OWNED PROPERTY - DECEDENT ESTATES

An inventory is a list of property owned solely by decedent or as tenant in common with

others but does not include joint property with right of survivorship or tenants by the entirety

property unless the other owner(s) predeceased the decedent.

DESCRIPTION OF PROPERTY

Categories of property should be grouped together in the inventory, i.e., all real property

together, all common stock together and so forth. It is helpful if the number for the categories

used in the recapitulation are given item numbers. For instance, if you have two different

corporate stocks, list them as “3 a” and “3 b”.

REAL PROPERTY

Set forth the legal description and street address including the city, county and state. If

encumbered, identify each lienholder separately, show the balance due each lienholder, subtract

the total amount owed on any liens from the fair market value and state only the “equity” in the

value column. If the total amount of the liens exceed the value of the real estate, do not show a

negative balance but rather a zero balance. The attorney should verify the legal description and

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ownership of record. Do not rely on what clients tell you about the state of the ownership of the

property. DO NOT INCLUDE REAL PROPERTY LOCATED IN OTHER STATES.

The inventory must show the fractional interest of the decedent, if any. The name(s) and

address of any individual who also has an interest in the property must be reflected on the

inventory.

FURNITURE, HOUSEHOLD GOODS AND WEARING APPAREL

No detailed appraisal or listing of the items is required, unless items are specifically

devised. Any item contained on a separate list referenced in the will according to 474.333 RSMo,

must be treated as a specific devise for purposes of inventory. If specifically devised items are

not listed in the inventory, it is presumed they were not an asset of decedent’s estate at the date

of death. If a detailed listing of furniture or household goods is given for property not

specifically devised, each item must be accounted for in the final settlement and described in the

receipts for the distribution of such property. This will create additional work and expense for the

estate that is not necessary.

CORPORATION STOCKS AND INTERESTS IN AN LLC

For corporate stocks, state the number of shares, class of stock, full name of company and

date of death value. For an interest in an LLC, state the percentage held, describe the class of

membership interest (if any), full name of company and date of death value.

The proper valuation of publicly traded stocks, bonds and mutual funds is the average of

the high and the low for the day on which the decedent died. If the decedent died on a Saturday,

Sunday or on a holiday, an average of the high and low prices for the last trading day before the

date of death and of the high and low prices for first trading after the date of death must be used.

If there is more than a one day period when there was no trading, a calculation should be

performed to prorate the difference in prices between the two trading dates to the date of death.

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MORTGAGES, DEEDS OF TRUST, BONDS, NOTES AND OTHER WRITTEN EVIDENCE OF DEBT

For mortgages and deeds of trust state: name or other identifying data; issue date; face

value; maturity date; outstanding principal at date of death; rate and due date of interest; date of

death value; maker, payee and endorser; and security, if any.

For bonds state: name or other identifying data; face value; issue date; serial or Cusip number;

and value as of the date of death.

BANK ACCOUNTS, MONEY, INSURANCE POLICIES PAYABLE TO THE PERSONAL REPRESENTATIVE, ADMINISTRATOR OR ESTATE AND LIFE INSURANCE POLICIES OWNED BY THE DECEDENT ON THE LIFE OF ANOTHER PERSON

State specific names and locations of banks, type of account, account number, deposit

balances and accrued interest to date of death. For life insurance policies, list the company name,

specific name of the insured, policy number, and proceeds payable on date of death of the

insured. Any anticipated refund of premiums may also be included as an inventory item or, as an

alternative, shown on a settlement when received. The post-death interest should not be included

in the inventory, but must be included on settlement.

CONTRACTS FOR DEED RELATING TO SALE OF DECEDENT’S PROPERTY

The legal description shall be shown under the heading “Real Estate” with nothing in the

value column. A reference should be made to the appropriate item of personal property. The

contract itself shall be described under “Personal Property”, whether Missouri or non-Missouri

real property, with the value shown as the unpaid balance on the date of death.

CONTRACTS FOR DEED RELATING TO PURCHASE BY DECEDENT

The contract shall be described under “Personal Property” listing the original amount of

the contract and the unpaid balance for information only. For purposes of value, list the value of

the underlying property less the amount owed on the contract at the date of death.

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OIL AND GAS LEASES, ROYALTY AND MINERAL INTERESTS

Mineral interests may be real or personal property according to the state law where the

mineral rights are located. If treated as personal property under the state law, the interest should

be listed on the inventory.

PARTNERSHIPS

473.220 RSMo requires that the surviving members of a partnership file an “inventory”

of the partnership in the estate of a deceased partner in which letters are issued. The inventory is

to be filed within 30 days after letters have been granted. The contents of the inventory include

(a) the aggregate value of the assets of the partnership, (b) the aggregate of its liabilities and (c)

the proportionate share of the deceased partner. No detailed list of assets or liabilities is required

unless ordered by the court. 473.220 RSMo contains additional provisions in the event that there

is no administration of the deceased partner's estate. Procedures are also specified for requiring

the surviving partners to file a detailed list of assets and liabilities and for the appraisal of the

partnership assets.

ALL OTHER PERSONAL PROPERTY

Include any other personal property which does not fit one of the preceding categories on

the inventory. For example, list automobiles (make, model, year and VIN number), mobile

homes, collections (stamp, coin, etc.), jewelry, tools, equipment and sole proprietorship business,

partnership interest or limited liability company interests. If automobiles or mobile homes are

encumbered, identify each lienholder separately, show the balance due each lienholder, subtract

the total amount owed on any liens from appraised value and state only the “equity” in value

column. Do not show any negative values but rather use a zero balance.

PROPERTY POSSESSED BY DECEDENT, BUT OWNED OR CLAIMED TO BE OWNED BY ANOTHER

List separately from other property, together with a statement regarding the knowledge of

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the personal representative as to its ownership. Do NOT place appraised value in the value

column.

AMENDED INVENTORY

Additional assets, real and personal property, discovered subsequent to the filing of the

original inventory shall be included in an amended inventory. Any amended inventory should

carry a balance forward of the total value of all personal property previously inventoried. All

amended inventories must be executed by the personal representative and notarized.

Amended inventories to correct errors and make changes may be filed at any time.

Amended inventories may be filed to state a value that was originally listed as “undetermined

value,” but are not to be filed to reflect accounting transactions, which must instead be included

in the settlement. An amended inventory may be used to delete an item incorrectly listed on the

original or a prior amended inventory. If an amended inventory is used to delete an item, the

item being deleted should be noted on the amended inventory and the reason for the deletion

should be described.

If items remain unchanged from the original inventory, the amended inventory may read,

for example, “Items 1-39 remain unchanged” followed by the total value of those items. Then the

items which are to be corrected or changed should be specifically itemized. As a matter of

convenience to the Court and if the original inventory is a computer generated word processing

document, the amended inventory should include all items contained in the original inventory.


ORDERS PENDING INVENTORY

Generally, no order in an estate, except in emergency situations or involving perishable

property, will be granted until the original inventory has been filed.

LAWSUITS

Where there is a pending lawsuit in which decedent was plaintiff and the lawsuit survives

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the death of decedent, the inventory must state “Litigation-Value Undetermined” and list the

style of the case, case number and identify the court in which it is pending.

CONTENTS - INVENTORY - INDEPENDENT ADMINISTRATION

Inventory procedures for decedent estates apply in their entirety, except that the

independent personal representative is required by § 473.793 and 473.800 RSMo, to send copies

of the inventory and any amended inventories to interested persons.

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INVENTORY AND APPRAISEMENT(Sec. 473.233 - .253, and 475.145 RSMo.)

(Sec. 473.793 RSMo.)No.______________________

Matter of ________________________________________________________________________, Deceased__ Disabled__ Minor__

Personal Representative __ Conservator___________________________________________________________________________

TRACTNUMBER

REAL PROPERTY AS FOLLOWS:(If this space is insufficient, attach extra sheets)

NETVALUE

TOTAL NET VALUE OF REAL PROPERTY

ITEMNUMBER PERSONAL PROPERTY

NETVALUE

Continue personal property to next page or enter TOTAL NET VALUE OF PERSONAL PROPERTY64

ITEMNUMBER

PERSONAL PROPERTY (Continued)(If this space is insufficient, attach extra sheets

NETVALUE

TOTAL NET VALUE OF PERSONAL PROPERTYMONTHLY INCOME OF WARD (Conservatorship only)

Social Security:$

V.A.:$

OTHER:$

RECAPITULATION OF PERSONAL PROPERTY2. Furniture, household goods, wearing apparel3. Corporation stocks4. Mortgages, bonds, notes5. Bank accounts, insurance policies6. All other personal property

TOTAL

AFFIDAVIT OF FIDUCIARYThe undersigned fiduciary, being first duly sworn, states that the foregoing is a full inventory and description of all the real and personal property of said estate which has come into his possession or knowledge, including a statement of all encumbrances, liens, and other charges on any property, and that the said fiduciary was not in debt or bound in any contract to the decedent, ___disabled, ___minor, except as stated herein.

_____________________________________________Personal Representative____ Conservator___

Subscribed and sworn to before me on this ____ day of ____________________, 20___.

__________________________________________Notary Public

Commission Expires:__________________________

Attorney: ___________________________________ MOBar # Address:

Phone:

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SALE OF REAL AND PERSONAL PROPERTY,ABANDONMENT OF PROPERTY AND CLAIMS

MANAGEMENT OF THE ESTATE

When a person dies, his or her real and personal property, except exempt property, passes to the persons to whom it is devised by the decedent’s last will or in the absence of such disposition, to the decedent’s heirs, but subject to the possession of the personal representative and to the election of the surviving spouse, and is chargeable with the expenses of administering the estate, the payment of other claims and allowances to the family. Section 473.260 RSMo.

Chapter 473 has provisions for various matters concerning the administration of a decedent’s estate, including disposition of valueless or encumbered property, 473.293 RSMo, expenditures for preservation of property, 473.297 RSMo, continuation of the decedent’s business 473.300 RSMo, and specific performance of contracts 473.303, 473.307, 473.310 and 473.313 RSMo.

Section 473.340 RSMo sets forth the requirements for pursuing a discovery of assets proceeding when someone other than the personal representative is in possession of assets allegedly belonging to the estate.

CLAIMS AGAINST THE ESTATE

Sections 473.360- 473.444 RSMo. set forth provisions regarding the filing and defense of claims.

Creditors have 6 months from the date of first publication of Notice of Letters to file their claims. 473.360 RSMo. However, if a known creditor does not receive actual notice of the probate proceedings, that creditor has up to one year from date of death to file a claim. The one year limitation does not apply to certain governmental agencies. Section 461.300 RSMo. provides that “statutory allowances’ and claims remaining unpaid after application of decedent's estate can be recovered on a pro rata basis from recipients of non-probate transfers. The statute should be read closely to understand exactly what allowances and claims are covered and the time limits for seeking recovery.

Claims against the estate are classified into nine (9) classes, Section 473.397 RSMo. Also, a Missouri HealthNet certificate showing the decedent owed no money to Missouri Medicaid or Missouri HealthNet must be filed before the estate can be closed.

SALE OF ESTATE PROPERTY

The provisions of the probate code regarding sale, mortgage, leases and exchanges of property begin with section 473.457 RSMo.

Practice Tip: Before selling property make sure the estate has marketable title and verify the accuracy of the legal description or VINs contained in the inventory. Determine if you will be able to sell the real property for three-fourths of the appraised inventory value.

66

Section 473.457 RSMo provides that the personal representative may sell property under a power to sell set forth in the will. An independent personal representative may sell real property unless decedent’s will provides otherwise. Section 473-810(16) RSMo.

Section 473.460 RSMo sets forth the purposes for which property may be sold, mortgaged, leased or exchanged when there is no power to sell.

If a testator directs that his estate or any part thereof not be sold, the property shall be kept unless a sale is necessary for the payment of claims or allowances. Specific devises shall not be sold unless necessary. 473.467 RSMo.

Heirs may give bond and prevent a sale. 473.470 RSMo.

No Personal Representative shall directly or indirectly purchase property belonging to the estate, either at public or private sale, unless written consent is filed by all distributees.

PETITION TO SELL PROPERTY

Before selling, the personal representative in a supervised administration should file a petition to sell property as set forth in Section 473.493 RSMo. Upon the filing of the petition, the court shall fix the time and place for the hearing of the petition. Notice of the hearing shall be given to heirs and devisees and to such other persons as the court directs. The notice shall be given by ordinary mail or publication, or both as ordered by the court. *** At the hearing the court may order the sale. The order of sale shall direct whether the property be sold at private sale or public auction. In case of a public sale of real estate, the provisions of 473.507 and 473.510 RSMo. shall be followed.

***If consents and waivers of all interested persons are first obtained, it is not necessary to send notice or have hearing on the petition for order to sell. The report of sale must still be on file for at least ten days before being approved.

REPORT OF SALE

After making a sale of real estate, the personal representative shall file a report of sale within ten days. The report of sale shall be on file for ten days before being acted upon by the court. A person interested in the estate may object to the report. After the report has remained on file for ten days, and if no objections have been filed, the court shall examine the report and if satisfied, approve it and order the personal representative to make a deed.

The report of sale should contain the terms of the sale, including closing costs for which the estate will be responsible.

If a private sale, the purchase price must not be less than three-fourths of the inventoried value of real property. It may be necessary for the personal representative to have the property re-appraised and file an amended inventory prior to sale.

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INDEX OF FORMSSale of Real and Personal Property,

Abandonment of Property and Claims

Page1………………..Petition for Abandonment of Personal Property 69

2………………..Judgment to Abandon Personal Property 70

3………………..Claim Against Estate 71

4………………..Petition for an Order to Sell Real Property 72

5………………..Judgment and Order to Sell Real Property 74

6………………..Report of Sale of Real Property 75

7………………..Judgment and Order Approving & Confirming Report of Private

Sale of Real Estate 77

8…………….….Deed of Personal Representative 78

9…….………….Waiver of Notice 81

10……………….Petition for Sale of Personal Property 82

11……………….Judgment and Order to Sell Personal Property 83

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IN THE ESTATE OF:

Estate No. Deceased

PETITION FOR ABANDONMENT OF PERSONAL PROPERTY

Comes now the undersigned and petitions the court pursuant to Section 473.293 for an order authorizing abandonment of the following described personal property belonging to said estate: (description)

The condition of the estate and reasons for which said property should be abandoned are:

1. The estate has no liquid assets and has numerous claims.

2. The personal property is valueless with a value less than the amount of the encumbrance against it.

3. That retention of the personal property could result in its deterioration or destruction.

Petitioner states that such abandonment is in the best interests of the estate and will not be prejudicial to any person or persons interested therein, and should be made on the following terms:

That the property will be abandoned and that the Mortgage Company has agreed that can assume the indebtedness.


WHEREFORE, Petitioner prays for an order and judgment authorizing and directing abandonment of the above described personal property upon the terms and conditions above set forth.

_________ Attorney Bar# Personal RepresentativeAddressTelephone Number

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In the Estate of

______________________ Estate No. ______________

Deceased

JUDGMENT TO ABANDON PERSONAL PROPERTY

The petition of for authority to abandon personal property in his/her hands as Personal Representative of the estate of , Deceased, coming on for consideration, and it appearing to the court that the abandonment thereof is in the best interests of said estate;

It is ordered and adjudged that the said property, to-wit:

be abandoned and title thereto vest in subject to his/her assumption of the debt thereon.

Dated: _________________________________________ JUDGE/COMMISSIONER

CLERKCircuit Court of Greene County, MissouriProbate Division

70


Estate of ___________________ Estate No. _______________

Deceased

CLAIM AGAINST ESTATE

The applicant herein states that there is due to (name and address) ________________________________________________________ from the estate of __________________________________, (Deceased, Disabled-Minor) the sum of $_________________ on account of (describe nature of claim) _________________ _________________________.

An itemized statement of such claim showing dates and amount is attached hereto along with a copy of all written documents concerning the claim.

The claimant holds security for the claim as follows: ______________________________________________________________________________

Applicant states that to the best of his/her knowledge and belief credit has been given to such estate for all payments and offsets to which it is entitled and that the balance claimed as above stated is justly due.

THE STATEMENTS AND REPRESENTATIONS IN THIS DOCUMENT ARE MADE UNDER OATH AND ARE TRUE AND CORRECT TO MY BEST KNOWLEDGE AND BELIEF. I UNDERSTAND THEY ARE MADE SUBJECT TO THE PENALTIES OF MAKING A FALSE AFFIDAVIT OR DECLARATION.

____________________________________Signature of Claimant

____________________________________Address of Claimant

CERTIFICATE OF SERVICE

I hereby certify that I sent, by ordinary mail, a true copy of this claim to the Personal Representative of said estate on the ________ day of ________________, 20___ .

______________________________Judge/Commissioner

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By:

______________________________Deputy Clerk

72


IN THE ESTATE OF:

_________________________ Estate No. ____________________ Deceased

PETITION FOR AN ORDER TO SELL REAL PROPERTY(Section 473.493 RSMo.)

Comes now the Petitioner for an order to sell the following-described real property belonging to

the estate, to-wit:

(legal must match inventory)

which property is encumbered as follows:

(which property is not encumbered).

Petitioner states that the sale of said real property is necessary for the best interest of the

estate for the following purposes:

For the payment of claims allowable against the estate;

For the payment of allowances made to the surviving spouse and minor children;

For the payment of legacies given by the Will of decedent;

For the payment of expenses of administration, including court costs;

Because the property is liable to perish, be consumed or rendered worse by retention;

Because it would be burdensome to the heirs or devisees to distribute the property in

kind;

Because the personal property is insufficient for the payment of obligations of the estate

Petitioner further states that said property should be sold under the original (amended)

Inventory and Appraisement at private sale for cash. (cash and deferred payment).

WHEREFORE, Petitioner prays for an order and judgment authorizing and directing the sale of

the real property herein described and directing the terms and manner of such sale, and that the Court fix

a time and place for hearing on this Petition, if required, and order the notice of hearing be given as

required by law and directed by the Court.

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The foregoing is made under oath or affirmation and its representations are true and correct to

the best knowledge and belief of the undersigned, subject to the penalties of making a false affidavit or

declaration.

__________________________________ Attorney Personal RepresentativeAddressTelephone Number

74

IN THE CIRCUIT COURT OF COUNTY, MISSOURIPROBATE DIVISION

In the Estate of

Estate No. ______________Deceased

JUDGMENT AND ORDER TO SELL REAL PROPERTY(Section 473.500 RSMo)

NOW on this date, the Court considers the Petition to sell real property belonging to said estate, said property described as follows: (NOTE: Legal description must match inventory.)

which property is encumbered as follows:

The Court finds that notice of hearing on said Petition has been given as required by law * is not required by law *is waived and waivers of all heirs attached and that the sale of said property is necessary for the best interests of the estate.

WHEREFORE, IT IS ORDERED AND ADJUDGED that the personal representative is authorized and directed to sell the above described property using the appraised value as shown by the inventory at private sale for cash, or on such terms as the Court may approve for not less than three-fourths of the appraised value thereof, and to report with respect thereto as required by law.

____________________________________ Judge/Commissioner

Clerk

Dated:

75


In the Estate of

Estate No. _____________ Deceased

REPORT OF SALE OF REAL PROPERTY(SECTION 473.513 RSMo.)

The undersigned reports to the Court that pursuant to an order of this Court dated , directing the private sale of the real property described as follows: (Note: Legal description must match inventory)

(Legal Description)

did, on sell the property to for a total sum of $ .

That said property was sold for not less than three-fourths of its appraised value.

That the terms of said sale were in accordance with the order of the Court, and that the said purchaser has fully complied with the terms of said sale, which are as follows:

That the undersigned did not directly or indirectly purchase said property, or any part thereof, or any interest therein, and is not interested in the property sold, except as stated in said report.

WHEREFORE, the undersigned prays that said sale be confirmed and that he/she be authorized and directed to execute to the said purchaser a good and sufficient deed for said property in accordance with the terms aforesaid.

__________________________________Personal Representative

76

Subscribed and sworn to before me on . My commission expires .

___________________________________

- Notary Public

LAW FIRM

___________________________________By: Missouri Bar No. Attorney for Personal Representative of Estate of

77


In the Estate of:

, Estate No. _______________ Deceased

JUDGMENT AND ORDER APPROVING AND CONFIRMING REPORT OF PRIVATE SALE OF REAL ESTATE

(Section 473.513 RSMo.)

Now the Court takes up the report of sale filed on the day of , 20 . The report shows all of the right, title, and interest which decedent/protectee had in the following described real property:

(LEGAL DESCRIPTION, must match inventory)

was sold to for $ to be paid in cash and, it appearing that said report has remained on file more than ten days, that said sale was legally and fairly conducted pursuant to the order of this Court and in accordance with the Statute, and that said property sold for not less than three-fourths of its appraised value and that the sale ought to be approved.

Said Personal Representative reports to the Court the following expenditures were duly made in connection with the transaction:

Real Estate Commission $Closing costs $

WHEREFORE, IT IS ORDERED AND ADJUDGED by the Court that said report be and the same is hereby approved and confirmed in all things as made; the Court approves the expenditures in connection with the transaction and orders the same be paid; and said Personal Representative is ordered to make and execute and deliver to the said purchaser a deed conveying all of decedent's right, title and interest in and to the above described real estate upon the payment of said purchase price as above set out.

Dated: ______________________________

JUDGE/COMMISSIONER CLERK

78

Title of Document: Date of Document:Grantors’ Name(s): Grantees’ Name(s):Grantees’ Mailing Address: Legal Description of the Property: Applicable reference to book and pages, if any:

DEED OF PERSONAL REPRESENTATIVE

Know all men by these presents, thatWhereas, the Probate Division of the Circuit Court of

County, Missouri, by its order to sell real property made on , 20 did order, authorize and direct the undersigned as personal representative of the Estate of , deceased, Case No.____________ to sell, at private sale, for cash the real property hereinafter described belonging to the estate of said decedent, first having said real property appraised according to law, and

Whereas, in obedience to said order I, did on , 20 , sell said real property at private sale to , of County, Missouri, for and no/100 Dollars ($ ) in cash, with said sale being for more than three-fourths of the

79

appraised value of said real property, as shown by the inventory filed on , 20 , and

Whereas, On , 20 , I, as personal representative did make and file with said court a full report of my proceedings under said order to sell real property, and on , 20 , said court made its order approving and confirming said sale and my report thereof and ordering and directing me, as such personal representative to make, execute, acknowledge and deliver a deed to said real property to the purchaser thereof at said sale.

Now, Therefore, in obedience to the orders of said court and in consideration of the payment to me by the said of the full purchase price for said real property, the sum of and no/100 Dollars ($ ), the receipt of which is hereby acknowledged, I, , as personal representative of the Estate of , deceased, do hereby Sell and Convey unto the said , his/her heirs and assigns or its successors and assigns, all of the right, title and interest which the said ____________________ , deceased, had at the time of his/her death in and to the following described real property lying being and situate in County, Missouri, to-wit:

(LEGAL DESCRIPTION)

To Have and to Hold the premises aforesaid with all and singular the rights, privileges, appurtenances and immunities thereunto

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belonging or in any wise appertaining, unto the said , his/her heirs and assigns or its successors and assigns forever.

In Witness Whereof, I, , as personal representative of the Estate of , deceased, have hereunto set my hand and seal on , 20 .

____________________________________Personal Representative of theEstate of

,Deceased

ACKNOWLEDGMENT

STATE OF MISSOURI )) ss.

COUNTY OF )

On , 20 , before me, the undersigned, a Notary Public in and for said county and state, personally appeared , to me known to be the person described in and who executed the foregoing instrument, and acknowledged that he/she executed the same as his/her free act and deed as personal representative of the Estate of , deceased.

In Witness Whereof, I have hereunto set my hand and affixed my official seal at my office in ________________ County, Missouri, the day and year last above written.

______________________________ Notary Public

My Commission Expires:

81

IN THE CIRCUIT COURT OF _____________ COUNTY, MISSOURIPROBATE DIVISION

In the Estate of: ))

) Estate No. )

Deceased. )

WAIVER OF NOTICE(472.135 RSMo)

The undersigned, an interested party in the above captioned

estate, acknowledges receipt of a copy of

____________________________________ and hereby waives any further

service of notice regarding said matter and consents that said

_________________________ can be approved.

The statements and representations in this document are made

under oath and are true and correct to my best knowledge and belief.

I understand they are made subject to the penalties of making a false

affidavit or declaration.

________________________________

Date Printed NameAddressPhone Number

82

IN THE CIRCUIT COURT OF _______________ COUNTY, MISSOURIPROBATE DIVISION

IN THE ESTATE OF:

___________________________ Estate No. ______________ Deceased

PETITION FOR SALE OF PERSONAL PROPERTY

Comes now the undersigned and petitions the court to sell the following described personal property belonging to said estate: (description)

INVENTORYITEM: VALUE:

The condition of the estate and reasons for which said property should be sold are:

Petitioner states that such sale is in the best interests of the estate and will not be prejudicial to any persons interested therein, and should be made on the following terms:

By private sale for cash


WHEREFORE, Petitioner prays an order authorizing and directing private sale of the above-described personal property upon the terms and conditions above set forth.

LAW FIRM

______________________________ Attorney Bar No. Personal RepresentativeAddressTelephone

83

IN THE CIRCUIT COURT OF _______________ COUNTY, MISSOURIPROBATE DIVISION

In the Estate of

_____________________________ Estate No. _____________Deceased

JUDGMENT AND ORDER TO SELL PERSONAL PROPERTY

The petition of for authority to sell personal property in his/her hands as Personal Representative of the estate of , Deceased, coming on for consideration, and it appearing to the court that the sale is in the best interests of said estate;

It is ordered and adjudged that the said property, to-wit:

be sold, on the most advantageous terms obtainable at private sale for cash.

Dated: _______________________________________ JUDGE/COMMISSIONERCircuit Court of Greene County, MissouriProbate Division

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Settlement - Supervised Administration

IN GENERAL

Section 473.557 RSMo, requires that the Court notify each personal representative that a settlement is due at least 40 days before the due date. Failure to receive notice does not excuse the filing of a settlement when due. Settlements are due on the anniversary date of issuance of letters.

References: §§ 473.540, 473.543, 473.557 RSMo.

EXTENSIONS

Extensions of time to file settlement will only be granted on a showing of good cause. The Clerk has authority to grant one extension not to exceed 30 days. Applications for further extensions or for more than 30 days will be presented to the Judge.

Extensions requested after the notice of filing final settlement is published will be closely scrutinized. The estate should be in a condition to be closed prior to publication.


FAILURE TO FILE SETTLEMENT

CITATION

Failure to timely file a settlement will result in the issuance of a continuance stating that unless the settlement is filed within two weeks, an order for citation will issue to show cause why the personal representative should not be removed. If a citation issues, the personal representative and his attorney must appear at the hearing unless it is continued. The citation will be dismissed upon the filing of the settlement.

CONTINUANCE BY COURT ON ITS OWN MOTION

The Court in its discretion generally grants one continuance and notifies the personal representative and attorney prior to issuance of a citation. Failure to receive this warning is not a basis for setting aside the citation. Disregard of settlement dates may result in disallowance, in whole or in part, of applications for compensation by those responsible.

References: §§ 473.560, 473.563 RSMo.

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SETTLEMENT – CONTENTS

INCOME - DISBURSEMENT, ADDITIONAL PROPERTY

Each settlement must record the date and description of each item of income or disbursement. Property, other than real property, discovered subsequent to the filing of the original inventory must be brought into estate on the next settlement or by filing a supplemental inventory and bringing it into the estate on the next settlement.

DISBURSEMENT SUPPORTED BY COURT ORDER

Each disbursement shown on any settlement must be supported by an order of the Court, except (1) expenses of administration (other than compensation of the personal representative and his attorney, and, other than compensation of appraisers or tax return preparers; (2) taxes; and (3) claims allowable pursuant to §§ 473.360 through 473.443 RSMo.

ESTATES OPEN MORE THAN TWO YEARS

In addition to showing receipts and disbursements, each settlement shall include, if applicable, a definitive statement as to the necessity for keeping the estate open for more than two years.

DEBITS – CREDITS

Receipts will be shown as debits and disbursements will be shown as credits.

References: §§ 473.543, 473.550 RSMo.

CLOSING COSTS OF A REAL PROPERTY SALE

A closing statement from any third party handling the closing will be accepted as a voucher for real property closing costs and only the net proceeds of sale need be reported on the settlement. If the personal representative or his/her attorney handles the closing, the full purchase price as well as the closing costs must be reported on the settlement and the closing costs must be supported by vouchers.

FORECLOSURE, ABANDONMENT OR SURRENDER OF ESTATE PROPERTY

REAL PROPERTY

Proof of foreclosure on property of the estate must be made on the settlement next following the foreclosure. The personal representative must file a copy of the trustee's deed showing the date of conveyance, the consideration and the name of the grantee. See § 443.300 RSMo, regarding stay of foreclosure on death.

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PERSONAL PROPERTY

The abandonment, loss or surrender of property of the estate must be reported on the settlement next following the abandonment, loss or surrender.

The inventory value of the abandoned property must be reflected as a credit.

If secured property is taken or surrendered in satisfaction of a security agreement, lien or pledge, any written evidence of an accounting to the personal representative must be filed with the settlement. The settlement must reflect a credit entry equal to the inventory value. Any surplus due the estate, whether paid or due, must be reflected as a debit entry. If a deficiency exists, the payment of the deficiency must be reflected as a debit entry. See § 443.300, RSMo, regarding stay of foreclosure on personal property subject to a security interest with power of sale after the death of the debtor.

References: §§ 400.9-502, 400.9-504, 473.360, 473.387, 473.440, 473.444 RSMo.

VOUCHERS (RECEIPTS)

An original receipt, cancelled check, or other documentation satisfactory to the court, supporting each disbursement on any settlement must be filed with the settlement. Photocopies may be filed of cancelled checks together with a records affidavit from the financial institution, in compliance with Section 362.413 RSMo. Any automatic debits from estate accounts must be supported by the original bank statement or copy of the bank statement supported by a records affidavit from the financial institution.


CORRECTIONS - AUDITOR'S EXCEPTION LETTER – EXTENSIONS IN GENERAL

Each settlement filed is audited by the Court and will not be approved until the audit proves the settlement. Incomplete, inaccurate or otherwise defective settlements may delay the commencement of the audit. Additionally, action on applications for compensation may be delayed or compensation may be disallowed in whole or in part.

EXCEPTION LETTER -- ERRORS IN SETTLEMENT

The auditor assigned to audit the settlement will issue an exception letter enumerating any errors in the settlement which must be corrected before the settlement. can be approved. The exception letter grants 30 days within which to satisfy the requirements. The auditor is authorized to grant an extension of time up to an additional 30 days.

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SHOW CAUSE ORDERS

Failure to comply with the exception letter within the time prescribed will result in the issuance of a warning letter stating that unless the requirements are met within 15 days an order will be due to show cause why the personal representative should not be removed. If a show cause order issues, both the personal representative and his attorney must appear at the hearing unless the hearing is continued or the show cause is dismissed prior to the hearing. The order will be dismissed when the exception letter is cleared.

EFFECT OF EXCEPTION LETTER ON FEES

When an exception letter has been issued, no orders for the allowance of any fees will be routinely granted unless the allowance is necessary to satisfy the exception letter.

RESCISSION OF EXCEPTIONS

If any requirement listed in any exception letter appears inappropriate, it is the responsibility of the personal representative's attorney to confer with the auditor or Commissioner to determine if the requirement should be rescinded.

ADDITIONAL BOND

If, upon the audit of any settlement it appears that additional bond is necessary, the auditor will issue an exception requiring the filing of the additional bond.

FUNDS ADVANCED FROM SOURCE OUTSIDE THE ESTATE TO PREVENT SALE OF ASSETS OR WHERE ESTATE IS NOT LIQUID

If heirs or devisees desire to prevent the sale of any asset of the estate, they may advance sufficient cash to pay expenses of administration, claims and any cash bequests. The advancement should be reflected in the debit column of the settlement and disbursements reflected in the credit column in the usual manner. The disbursements must be supported by proper vouchers.

Funds may also be advanced to the estate because liquid assets are not available or assets are insufficient to pay filed and allowable claims, expenses of administration and cash bequests. The accounting procedures are the same as described above.


TO PAY DEBTS OF DECEDENT PRIOR TO OPENING OF ESTATE

Funds advanced at any time to pay debts of the decedent, including funeral and burial expenses, are claims against the estate and will be treated as such. The persons advancing the funds, including the later-appointed personal representative, may not be reimbursed from the

Page -88-

estate unless there is compliance with §§ 473.360 and 473.403, RSMo, and, where the personal representative has advanced the funds, compliance with §473.423, RSMo.

References: §§ 473.360, 473.403, 473.423 RSMo.

SALE OR REDEMPTION OF PERSONAL PROPERTY

Upon the sale of personal property or redemption of certificates of deposit or other like instruments, the sale price shall be shown as a debit and the inventory value shall be shown as a credit thus deleting the property sold from the inventory. The ending settlement recapitulation must reflect the deletion of the property from its original category by subtracting the inventory value from that category and adding the proceeds derived therefrom to the cash category. An order to sell must be secured before any sale of personal property, unless a power of sale is contained in the will.


VERIFICATION OF RESTRICTED ACCOUNTS

Where cash or securities are placed in restricted account by court order, a verification of restricted account must be filed with each annual settlement.

References: § 473.160 RSMo.

WAIVER OF LEGAL REQUIREMENTS

All persons then interested in an estate may waive, in writing, the requirements imposed on a personal representative under the provisions of Chapters 472, 473 or 474, RSMo. All then interested persons may consent to any discrepancies on the part of the personal representative.

If an interested person is under disability, his conservator, if appointed by this Court, may not, absent court order, waive requirements on his behalf, other than notice of filing final settlement. Where substantial rights of a protectee under the jurisdiction of another court may be affected by his conservator's waiver, this court may require a court order authorizing the conservator to act.

The Court will review each waiver to determine whether discrepancies are in fact waived.

A waiver which specifically describes the matters to be waived will eliminate an exception as to that matter, including vouchers. A waiver in which the party acknowledges receipt of a copy of the settlement and proposed order of distribution will waive any exception except the requirement for filing vouchers unless the vouchers support a payment for a filed claim.

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NOTE: In no event may interested persons waive the requirement of filing settlements except when an administrator pendente lite is appointed or when the personal representative dies or resigns.

References: §472.135 RSMo.

BEGINNING AND ENDING BALANCES

The beginning balance on the first settlement must coincide exactly with the balance on the inventory. The beginning balance on each successive settlement must agree with the ending balance on the previous settlement. The ending debit column total includes the beginning balance of the assets total.

DEBIT-CREDIT ENTRIES

Debit entries consist of increases in the estate. Credit entries consist of decreases in the estate. There are two acceptable methods of setting forth debits and credits on a settlement as shown on the following example.

Debit and credit entries may be set forth in chronological order. For example:

Date2008

Description Debit(Rec'd)

Credit(Pd. Out)

6-10 Court Costs Deposit 245.0006-15 Dividend - A.T.T. Stock 45.006-20 XYZ Funeral Home 3,000.006-30 Proceeds A.B.C. Life Ins. 6,000.00

Credit Inventory Item 3 6,0007-7 Bond Premium Ins. Agency 50.007-8 Refund Gas. Co. 20.007-20 Proceeds sale of furniture, 400.00

Household goods and wearing apparelCredit Inventory Item 1 350.00

Debits Segregated from Credits

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Debits may be segregated from credits, but must be set out in chronological order, except that credit entries for estate assets that have changed character should be shown immediately after the related debit entry. See entries on 6-30-08 and 7-20-08. For example:

Date2008

Description Debit(Rec'd)

Credit(Pd. Out)

Receipts (Debits)6-15 Dividend - A.T.T. Stock 45.00

.6-30 Proceeds A.B.C. life Insurance 6,000.006-30 Credit Inventory Item 3,

ABC Life Insurance Co. 6,000.007-8 Refund Gas Co. 20.007-20 Proceeds sale of furniture 400.00

household goods and wearingapparelCredit Inventory Item 1, furniture,household goods and wearing apparel 350.00

Disbursements(Credit)

6-10 Court Cost deposit 245.006-20 XYZ Funeral Home 3,000.007-7 Bond Premium insurance Agency 50.00

RENTAL INCOME

If the personal representative has taken charge of rental properties and has employed an agency to manage and collect rents, a summary entry of rents received may be entered as a debit on the settlement if there is also attached an itemized statement from the agency setting forth all rents collected, expenses incurred and to what property each transaction is attributable. Where the personal representative has managed the property and handled the rents, receipts and disbursements must be specifically itemized.

PAYMENT OF COSTS

The personal representative is notified of annual court costs due in the notice to file annual settlement. Costs must be paid on the date of, or prior to, the filing of annual settlement and reflected as a credit entry on the settlement.

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FINAL SETTLEMENT

The final settlement should be filed only when the estate is in a proper condition to be closed. The attorney should always check the court file, as well as his own file before preparing final settlement.

See the check list of requirements for filing final settlements and the check list of forms required before closing various supervised estate situations.

References: § 473.583, 473.587 RSMo.

SETTLEMENT ON DEATH, RESIGNATION OR REMOVAL OF PERSONAL REPRESENTATIVE

If a personal representative dies, resigns or his/her letters are revoked, the personalrepresentative or the personal representataive’s legal representative, as the case may be, must file settlement unless waived by all interested persons. Notice of filing of the final settlement must be given to the successor personal representative.


LIABILITY OF SUCCESSOR PERSONAL REPRESENTATIVE

It is the responsibility of a successor personal representative to see that a former personal representative files a final settlement. The successor personal representative must determine that the former personal representative has left the estate in proper condition.

Where necessary, the successor personal representative must file and pursue a determination of liability action against the former personal representative. Failure to assure the propriety of the former personal representative may result in the successor personal representative assuming the former personal representative's liability.


SETTLEMENT, EXHAUSTED ESTATE

If a decedent's estate is or becomes insolvent so that no distribution to heirs or devisees can be made, the estate can be closed by filing a final settlement showing the disbursement of all assets for the payment of expenses of administration and for the pro rata payment of claims. The Court requires mailed notice of the filing of the final settlement to interested persons. An estate in which any partial distribution has been made cannot be closed as an exhausted estate notwithstanding the fact that no assets may be distributable to the heirs or devisees upon the final settlement.


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COSTS - FINAL SETTLEMENT

The final cost calculation must be obtained from the cost clerk. The costs must be paid on the date of, or prior to, the filing of final settlement and reflected as a credit entry on the settlement before the settlement will be approved. If a refund is due, the final settlement must reflect the refund as a debit entry.


OBJECTIONS TO SETTLEMENT

The filing of any objections by any interested persons to the final settlement suspends the audit of the settlement until the objections are resolved.

CHECK LIST OF SETTLEMENT REQUIREMENTS TO BE SATISFIED PRIOR TO FILING FINAL SETTLEMENT

(1) Review the Court's file.

(2) Verify that all expenses of administration have been paid or otherwise provided for.

(3) Verify that all allowable claims have been paid, withdrawn by the creditor or otherwise disposed of.

(4) Check that the identity of all heirs or devisees has been ascertained and their location verified.

(5) See that a legal representative has been appointed or refusal of letters or affidavit of distributee filed, when applicable, for an heir or devisee who died subsequent to the decedent or for an adult under disability. A certified copy of letters or evidence of other form of probate proceeding must be filed, if the appointment or proceeding did not occur in Greene County. The certified copy must have been certified in the six months prior to filing the final settlement.

(6) See that a conservator or custodian has been appointed for any minor receiving personal property or, if appropriate, obtain an order dispensing with conservatorship. Certified copies of letters or of the order dispensing with conservatorship must be filed, if not issued by this court.

(7) Confirm that all property has been inventoried.

(8) Conclude all litigation involving the estate, including appeals. Copies of all judgments must be filed with the Court.

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(9) Resolve all will construction issues.

(10) Request final costs and pay same.

(11) Arrange for publication and mail notice of filing final settlement unless waivers have been obtained.

(12) If distributing real property, the legal description should be re-verified.

(13) Obtain and file a MO HealthNet Release.

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Accounting for Corporate Stock and Mutual Funds

I. Corporate Stocks

A. Shares held in certificate form. In the event that the decedent held shares of

corporate stock in certificate form, then there are no monthly or other periodic statements

furnished with respect to those shares. Under these circumstances, the valuation of the shares

should be shown in the Inventory & Appraisement at date of death values and carried throughout

the administration at the same valuation. No adjustment in the valuation of the shares should be

made as a result of fluctuations in the fair market of the shares during the period of

administration.

Cash dividends received during the administration are recorded as a debit on the

settlement. In the event that any shares are sold during the administration, then the net amount

received is shown as a debit, and a credit is entered for the shares based upon the valuation as

shown in the Inventory & Appraisement.

In the event of a stock split or a dividend of stock (as opposed to a cash dividend), then

no change is to be made in the valuation of the shares. Instead, in the description column of the

settlement, an explanation should be provided as to the number of additional shares received. In

the event of reverse stock split, then the reduction in the number of shares should likewise be

recorded in the description portion of the settlement.

On the settlement, the total number of shares which the Personal Representative

continues to hold at the end of the period of the settlement is then shown and will continue to be

valued at date of death values, as shown by the Inventory & Appraisement.

B. Shares held with a brokerage firm. The trend is to do away with the issuance of

certificates for shares of stock and to have the stock brokerage firm hold the certificates on

behalf of the investor. Monthly or other periodic statements are then sent to the account holder.

When shares are held with a stock brokerage firm, the settlement should report the date

and amount of cash dividends, any stock splits, any dividends of stock, and any maintenance fees

or other charges imposed by the brokerage firm. All monthly or other periodic statements from

the stock brokerage firm should also be filed with the settlement. Doing so permits the Court to

confirm the accuracy of the entries on the settlement. The statements also qualify as a voucher

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so that any account maintenance fees or other charges which are imposed by the brokerage firm

can be substantiated.

On the other hand, fluctuations in the fair market value of the various securities need not

be reported on a monthly or other periodic basis except at the end of the period of the settlement.

At that time, the difference between the inventory value of each security (valued at date of death

value) should be adjusted in order to reflect an increase or a decrease in the fair market value of

the security, as shown by the brokerage statement which is dated nearest to the ending period of

the settlement. The fluctuation in the value of each individual security should be adjusted as of

the ending date of the settlement. Therefore, only one adjustment for valuation changes need be

shown on the settlement and need not be shown on a monthly or other periodic basis.

C. Delay in instituting administration. Letters Testamentary or of Administration

can be issued up to one (1) year from date of death. Corporate stock should be valued as of the

date of the death of the decedent. In the event that Letters Testamentary or of Administration are

not issued until several months after date of death, then the settlement should report the activity

with respect to the shares of stock from date of death until the ending period of the settlement,

which, of course, could be for a period substantially longer than one (1) year.

Under these circumstances, the shares should be listed as a date of death and all dividends

and other activity with respect to the shares should be reported not only during the period of

administration but also from the date of the death of the decedent to the date of the appointment

of the Personal Representative.

D. Income tax considerations. Assets of an estate should be valued as of the date of

death. Generally, the date of death value of the estate assets becomes the new income tax basis

for those assets (unless the “alternate valuation date” is elected for federal estate tax purposes).

Using date of death valuations on the Inventory & Appraisement can be of great benefit to estate

beneficiaries since it will provide them with the income tax basis for the shares of corporate

stock which they receive.

II. Mutual Funds

A. Mutual fund companies typically issue monthly, quarterly or other periodic

statements. Or, the statements may be available on the Internet. Accounting for mutual fund

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activity on the settlement should be substantially the same as accounting for shares of corporate

stock held at a brokerage firm. Copies of all mutual fund statements should be provided with the

settlement. By doing so, the dividend distributions, charges to the account, and other

information which is shown on the settlement can be confirmed by reviewing the mutual fund

statements.

B. As in the case of corporate stock held with a brokerage firm, it is not necessary to

show fluctuations in the valuation of the mutual fund shares except at the ending period of the

settlement. At that time, a debit should be entered for any increase in value as shown in the

Inventory & Appraisement, and a credit should be entered for any decrease in value.

Keep in mind that many mutual fund investors request that the dividends paid are to be

used to purchase additional fractional shares in the mutual fund. Therefore, some increase in

value may be due, at least in part, by the reinvestment of dividends.

III. Should Securities be Retained in the Decedent’s Estate?

A. Section 473.333 RSMo provides that the Personal Representative is required to

invest surplus funds in accordance with the Missouri Prudent Investor Act, and to do so “without

authorization or approval of the court”. This section further provides that investments in

obligations guaranteed by the United States Government shall constitute prudent investments.

B. When a decedent dies, the estate is then being administered on behalf of the estate

beneficiaries. It would appear that the safer course might be to liquidate securities and invest in

certificate of deposits or other similar insured accounts. As a result of the “stepped up basis”

rules, any income taxes payable, if any, should not be a significant factor if these securities are

sold.

C. In the event that mutual fund dividends are used to purchase additional shares, or

if any corporate shares are in a Dividend Reinvestment Plan (DRIP), then the Personal

Representative may need to consider discontinuing the reinvestment plan.

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Estate of: , Deceased Estate No. ___________________

PETITION FOR COMPENSATION OF PERSONAL REPRESENTATIVE(473.153 RSMo)

Assets of Estate: STATUTORY COMPUTATION:

Inventoried personal property $ 5% on $5,000.00 $___________ Additional property and income as shown on settlements $ 4% on next $20,000 $___________ Proceeds of real estate sold $ 3% on next $75,000 $___________ Adjustments to value $ 2 3/4% on next $300,000 $___________

2 1/2% on next $600,000 $___________ 2% on all over $1,000,000 $___________

TOTAL ASSETS ADMINISTERED $ TOTAL STATUTORY FEES $___________

I hereby petition the court for partial fees in the amount of $___________

I hereby petition the court for statutory fees in the amount of $___________

I hereby petition the court for additional fees and insupport thereof, submit an attached exhibit $___________

I hereby petition the court for reimbursement of expenses in the amount of $___________

TOTAL SOUGHT $___________

THE STATEMENTS AND REPRESENTATIONS IN THIS DOCUMENT ARE MADE UNDER OATH AND ARE TRUE AND CORRECT TO MY BEST KNOWLEDGE AND BELIEF. I UNDERSTAND THEY ARE MADE SUBJECT TO THE PENALTIES OF MAKING A FALSE AFFIDAVIT OR DECLARATION.

____________________________________ _______________________________________ (signature) PERSONAL REPRESENTATIVE (signature)MO BAR #

_____________________________________ PERSONAL REPRESENTATIVE (signature)

ORDER ALLOWING COMPENSATION TO PERSONAL REPRESENTATIVE

The application of the Personal Representative of the above estate being duly filed and considered, it is ordered that ________________________________ is allowed $ _ compensation for services rendered, and $ _ as expense reimbursement in this estate.

DATED: _________________________________________________ JUDGE/COMMISSIONER

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Distribution and Discharge – Supervised Administration

PARTIAL DISTRIBUTION TO BENEFICIARIES

WHEN ALLOWED

A partial distribution may be allowed at any time after the inventory is filed. The Court will consider the condition of the estate and the assets to be distributed in examining the applications. The personal representative may be required to file a surety bond to cover the value of the distribution. No partial distribution will be permitted when it appears that the estate is or may be insolvent, or when a will contest is pending.


NOTE: The Court discourages partial distributions during the first six months. (Testate estates)

UNEQUAL DISTRIBUTIONS

Partial distributions to less than all of an equally situated class of distributes, or unequal distributions, will not be permitted, absent consents or extenuating circumstances. For example, if a partial distribution is made where there are three equal residuary devisees, it shall be made to each of the three in equal amounts at the same time.


REAL PROPERTY

Real property may be distributed by a partial distribution. However, if the personal representative has previously taken charge of real property under court order, for good cause an order must be entered terminating the order to take charge.


FINAL DISTRIBUTION

ORDER

The order of final distribution must dispose of all personal property not previously distributed, as reflected on the final settlement. All real property shown on the inventory which has not been sold by the personal representative must also be included on the order.

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TO WHOM DISTRIBUTED

The order, in testate estates, shall follow the directions of the will. If any provision in the will is ambiguous, then prior to distribution, the personal representative should file a petition for will construction, in which event the order shall follow the order construing the will. In intestate estates, the order shall follow § 474.010 RSMo. With respect to a distribution to nonresident corporate fiduciaries, the corporate fiduciaries will be required to file a certificate of reciprocity. With respect to a distribution to an heir or devisee who is a debtor in bankruptcy, see the United States Bankruptcy Code, 11 U.S.C. § 541.

References: §§ 473.617, 474.010 RSMo. 11 U.S.C. § 541

DESCRIPTION OF PROPERTY

The descriptions of the property to be distributed must coincide with the descriptions contained in the inventory. If the description in the inventory is inadequate, e.g., street address only of real property, the inventory must be amended prior to distribution. The order shall fully set out the name of every person who is a distributee and, in case of distribution to a trust, the description should match the designation of the trust or trusts described in the will, e.g. , “ABC Bank as Trustee of Trust A” or “…as Trustee of Marital Trust” or …as Trustee of Non-Marital Trust.” In intestate estates, the interest of the heir in the property must be shown, e.g., one-half interest.

EQUAL DISTRIBUTION REQUIRED

Every item of property of the estate must be equally divided among the distributees entitled thereto. Failure to so divide the property is deemed an unequal distribution. A distribution of cash or property to offset an unequal distribution will not be permitted without the written consent of the distributes, except where there is one share or a fractional share difference. However, in testate estates, the will may specifically permit an unequal distribution.

RENTS OR INCOME ON SPECIFICALLY DEVISED PROPERTY

Rents or income earned on specifically devised real or personal property must be distributed to the specific devisee less any expenses related to the property, unless otherwise directed in the will.

SALE OF PERSONAL PROPERTY TO EFFECT DISTRIBTION

Personal property, especially securities , may be sold in order to effect a distribution of the proceeds where the property cannot be divided in kind or where it would be burdensome upon the distributes to create a tenancy in common among them in a particular security.

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BALANCE AS SHOWN ON DISTRIBUTION

The order of final distribution must reflect the net distributable estate. Payment of statutory allowances shall be reflected in a settlement and not in the order of final distribution. No deductions will be made from the distributable cash as shown in the ending recapitulation of the final settlement. Any expense inadvertently overlooked may not be deducted from the distributable cash, but must be shown as a credit on the final settlement thereby reducing the distributable cash. The final settlement and order of distribution must be amended in such cases.

MINOR DISTRIBUTEES

A. If a distributee is a minor, unless the will otherwise directs, his/her distributive share of personal property must be distributed:

(1) to a custodian for the minor;(2) to a legally appointed conservator; or(3) pursuant to an order to dispense with conservatorship, if less than $10,000.

B. Any personal representative may designate a custodian for a minor distribute (under age 18 years) where no custodian has been designated by the decedent in his will However, court approval must be obtained if the designated custodian is not a trust company and the value of the property at the time of transfer exceeds $10,000. Such designation by a personal representative is effective until the minor has attained 18 years of age, at which time the property is immediately transferable to the beneficiary. A custodial designation in a will is effective until the beneficiary has attained twenty-one years of age at which time the property is immediately transferable to the beneficiary.

C. If a conservator is appointed by any court other than this Court, a certified copy of the conservator’s letters, certified within the last 6 months, must be in this Court’s file before the order of distribution will be signed.

D. The petition and order to dispense with conservatorship may be filed in the decedent’s estate rather than in a separate file for the minor. Real property is always distributed in the name of the minor except where there is a custodial designation.

References: §§ 404.005 – 404.660, 475.330 RSMo.

NONRESIDENT CORPORATE FIDUCIARIES – RECIPROCITY

Before distribution may be made to a nonresident corporate fiduciary, the corporate fiduciary must file a certificate of reciprocity in compliance with § 362.600, RSMo.

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RENUNCIATION OR DISCLAIMER

Where a devisee or heir renounces or disclaims all or a portion of his/her interest in the estate, the Court must be provided with all facts to determine who is entitled to the disclaimed share. (However, this rule does not apply to an interest in a testamentary trust or a trust which is the recipient of a pour-over distribution.) The disclaimant may not designate the recipient of disclaimed property. The disclaiming distributee is treated as having predeceased the decedent. Therefore, the personal representative must provide names and relationships of those who would take the disclaiming devisee’s share as though he/she actually predeceased the decedent. Based on this information, the Court will determine whether § 474.460, RSMo, or 474.465, RSMo, applies.

EXAMPLES:

Residuary estate left to A, B and C, all children of the decedent. C disclaims his interest. Unless the will otherwise directs, § 474.460, RSMo, applies and C’s lineals, if any, will take his share.

Residuary estate left to A, B and C, not related to the decedent. C disclaims his interest. Unless the will otherwise directs, § 474.465, RSMo, applies and A and B will take C’s share.

Intestate estate to son A and eight grandchildren, the children of predeceased son B. A disclaims his interest. A is not survived by any lineals. The eight grandchildren take the entire estate.

References: § 474.460, 474.465 RSMo.

MISSING HEIRS

If any distributee cannot, after diligent search, be located, or being located, fails or refuses to accept or receipt for his/her distributive share, then the share shall, upon petition and order filed by the personal representative, be paid to the Missouri State Treasurer for deposit in the Abandoned Fund Account. The petition must set forth the effort made to locate the missing distributee, or other facts constituting grounds for the abandonment, and the exact amount due from the estate to the distributee. If the distributive share consists of any property other than cash, the non-cash property must be sold. The distribution will reflect: State of Missouri Abandoned Fund Account for (name of heir or devisee). The personal representative shall then issue a check payable to the Missouri State Treasurer and, upon securing a receipt from the Missouri State Treasurer, the same shall be filed in lieu of a receipt from the heir or devisee concerned.

Reference: § 474.010 (4), 470.010, 470.020 RSMo.

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ABATEMENT

Where the estate is insufficient to satisfy specific, general or residuary devises, the abatement statutes govern the distribution. It may be advisable to confer with the Judge before proceeding. An order authorizing the abatement is not required.References: §§ 473.620, 473.623 RSMo.

JUDGMENT CREDITORS

The request by a judgment creditor for notice of any partial or final distribution or both to a debtor-distributee that complies with § 473.618, RSMo, imposes responsibility on the personal representative, not the Court, to give the required notice.

A judgment creditor may attach or garnish a distributee’s share of an estate by compliance with the Missouri Statutes, Civil Rules and the Greene County Circuit Court Rules on attachments and garnishments. However, assets or funds in the hands of a personal representative may not be garnished or attached until after entry of an order of partial or final distribution has been entered distributing the same to a judgment debtor distributee.

DISCHARGE

TIME FOR FILING RECEIPTS

Within 45 days after the date of notice of approval of final settlement and order of distribution, the personal representative shall make distribution of the assets of the estate and file with the Court receipts and a proposed order of discharge.

RECEIPTS MUST CONFORM WITH ORDER

The order of discharge will be entered upon the filing of the receipts of all distributees receiving personal property which correspond with the decree of distribution.

EXCEPTION: If the receipts are for more than the amount distributed, they will be accepted if it is apparent that the greater amount consists of interest earned and that it is distributed proportionately among the entitled distributees.

CITATION FOR FAILURE TO FILE

Failure to timely file receipts will result in the issuance of an order for citation to show cause why the personal representative should not be removed. If a citation issues, the personal representative and his attorney must appear at the hearing unless it is continued.

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EFFECT OF DISCHARGE

No costs shall accrue for securing an extension of time to file final receipts, unless a citation for failure to file receipts has issued.

The personal representative is not relieved of his duties nor is his surety, if any, relieved of liability until an order of discharge has been entered.

References: §473.660 RSMo.

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REQUIREMENTS FOR INDEPENDENT ADMINISTRATION

Authority to proceed with an independent administration is obtained through either (1) a valid will admitted to probate authorizing independent administration, (2) the consent of all the heirs in an intestate estate, or all of the devisees interested in a testate estate consent to independent administration and the will does not prohibit independent administration. Administration must be completed within one year.

CONTENTS – INVENTORY – INDEPENDENT ADMINISTRATION

The section on inventory procedures for deceased estates applies in its entirety, except that the independent personal representative is required by §§473.793 and 473.800, RSMo, to send copies of the inventory and any supplemental inventories to interested persons.

EXEMPT PROPERTY, FAMILY ALLOWANCE AND HOMESTEAD ALLOWANCE – INDEPENDENT ADMINISTRATION

The independent personal representative may without court order, make allowances under §§474.250 and 474.280 RSMo, (exempt property), 474.260 RSMo, (support allowance), and 474.290 RSMo, (homestead allowance). The independent personal representative may make any conveyances or transfer title to any property to satisfy these allowances.

The independent personal representative may not, without court authorization or waivers of interested persons, pay a family allowance of more than a lump sum of $6,000 or periodic installments in excess of $500 per month for one year.

Where a court order is required, an application pursuant to §§474.250, 474.260, 474.280, 474.290 or 474.293, RSMo, must be set for hearing with notice to interested persons or all interested persons must consent to the application or waive notice of hearing.

To effect a transfer of an automobile as exempt property, present an affidavit of independent personal representative and a current certified copy of letters.

PROCEDURE FOR SALE OF REAL PROPERTY – INDEPENDENT ADMINISTRATION

The independent personal representative may sell any real property of the estate.

Unless the will provides otherwise, the independent personal representative shall take possession or control of the decedent’s property. The independent personal representative shall pay taxes on the property in his possession and take all steps reasonably necessary for its management, protection and preservation.

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PRACTICE TIP: If statutory fees are taken based on the sale of the real property, a Petition and Order Ratifying the Sale of the real property should be filed and entered, prior to closing.

References: §§473.803, 473.810 RSMo.

NOTE: The independent personal representative may sell any personal property of the estate without a court order.

STATEMENT OF ACCOUNT – INDEPENDENT ADMINISTRATION

IN GENERAL

Chapter 473, RSMo, applies to independently administered estates except where the sections on independent administration §§473.780 through 473.843, RSMo, specify otherwise.

The independent personal representative may close out the estate in the manner proved by §473.837, RSMo, (judicial closing) or in the manner provided by §473.840, RSMo, (non-judicial closing).

The independent personal representative must choose between these two methods of closing and file all related documents that conform with §473.837 or 473.840, RSMo.

Unless extended by the Court, the independent personal representative shall file a Statement of Account within one year after the original appointment of the independent personal representative. The independent personal representative will receive annual notice of the filing requirement unless the independent personal representative has requested and been granted an extension of time for filing.

Reference: §§473.787, 473.843 RSMo.

STATEMENT OF ACCOUNT – JUDICIAL CLOSING

PREPARATION AND NOTICE

Closing pursuant to §473.837, RSMo, is deemed a judicial closing because the Court will enter an Order of Complete Settlement. A Statement of Account and Schedule of Proposed Distribution must be prepared and filed. Notice of the filing of the Statement of Account, unless waived, must conform with §473.840, RSMo, even though closing under §473.837, RSMo.

Reference:

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AUDIT – EXCEPTIONS

The audit of the Statement of Account and Schedule of Proposed Distribution is concerned only with claims, including a MO HealthNet Release, fees, notice requirements and proper distribution.

STATEMENT OF ACCOUNT – NON-JUDICIAL CLOSING

PREPARATION

Section 473.840, RSMo, requires that a Statement of Account with a Schedule of Proposed Distribution be filed. The Statement of Account and Schedule of Proposed Distribution must be prepared in a form similar to the Court’s form. The accounting transactions on the Statement of Account must be reflected in the same format as a settlement in a deceased supervised estate. See the list of forms to use in closing.

NOTICE

Notice of the filing of the Statement of Account must be given to interested persons, unless waived. For this purpose, interested persons include all distributees, everyone listed on the Application for Letters, and all outstanding Claimants, unless their receipts are filed with the Statement of Account.

Reference: §§473.840.2, 473.840.3 RSMo.

AUDIT – EXCEPTIONS

The Court does not audit the Statement of Account but does review it for significant discrepancies and for claims, MO HealthNet Release, fees taken, notice requirements and proper distribution.

PRACTICE TIP: There is no final decree of distribution when closing the estate pursuant to §473.840 RSMo. The independent personal representative should prepare, execute and acknowledge the independent personal representative’s deed. To effectively transfer the title of real property of the estate, the independent personal representative should record, in the recorder’s office of the county where the real property is located, a certified copy of the will, if any, and the independent personal representative’s deed. The deed should then be delivered to the distributee.

References: §§473.840, 473.844 RSMo.

DISCHARGE – NON-JUDICIAL CLOSING

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If no proceeding involving the independent personal representative is filed in the Court within six months after the Statement of Account is filed, the independent personal representative is discharged by operation of law. The Court shall not make any order of discharge.

References: §§473.660, 473.840.3, 473.840.6 RSMo.

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FORMS – CLOSING INDEPENDENTLY ADMINISTERED ESTATES

Following is a checklist of forms and documents required for the closing of independently-administered estates pursuant to §§473.837 and 473.840, RSMo. Specific requirements are listed under the appropriate headings.

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JUDICIAL CLOSING – SECTION 473.837, RSMo

1. Statement of Account & Schedule of Proposed Distribution

2. MO HealthNet Release

3. Petition for Order of Complete Settlement

4. Notice of Filing of Statement of Account and Schedule of Proposed Distribution/Proof of Mailing (bottom of form) or Waivers of Notice

5. Order of Complete Settlement

6. Affidavit of Publication – publisher will file with the Court (publication is initiated by the Personal Representative/Attorney) – not required if publication is waived

NON-JUDICIAL CLOSING – SECTION 473.840, RSMo

1. Statement of Account & Schedule of Proposed Distribution

2. MO HealthNet Release

3. Notice of Filing of Statement of Account and Schedule of Proposed Distribution/Proof of Mailing (bottom of form) or Waivers of Notice

4. Affidavit of Publication – publisher will file with the Court (publication is initiated by the Personal Representative/Attorney) – not required if publication is waived

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*, ) ESTATE NO. *)

DECEASED, )

PETITION FOR ORDER OF COMPLETE SETTLEMENTIn Independent AdministrationSec. 473.837 RSMo. Jan. 1981

The undersigned Independent Personal Representative of said estate states that

independent administration has been conducted in the estate, that more than six months have

passed since publication of Notice of the Issuance of Letters, that all property of the decedent has

been collected and all debts of decedent have been paid, that a Statement of Account has been

filed herewith, and the estate is in proper order to be closed;

WHEREFORE, the undersigned prays the Court, (after hearing on *, or as continued by

the Court), for an Order of Complete Settlement construing the Will or determining the heirs of

the estate, adjudicating the Statement of Account filed herein, adjudicating the distribution of the

remaining assets of the estate, and discharging the Independent Personal Representative from

further claims or demands of any interested person.

The foregoing is made under oath or affirmation and its representations are true and

correct to the best knowledge and belief of the undersigned, subject to the penalties of making a


___________________________________ ___________________________________Independent Personal Representative Attorney___________________________________ ___________________________________Address Address___________________________________ ___________________________________

Page -111-



________________________, ) ESTATE NO. ________________________)

DECEASED. )

STATEMENT OF ACCOUNTOF INDEPENDENT PERSONAL REPRESENTATIVE

SCHEDULE OF PROPOSED DISTRIBUTION

________________________ , Independent Personal Representative of said estate submits the

following as a just and true accounting of all receipts and disbursements of the probate assets by

the Independent Personal Representative:

DATE DETAILS DEBIT CREDIT

Assets per Inventory:Real Estate $__________Furniture, household goods $__________wearing apparelCorporation Stocks $__________Mortgages, bonds, notes $__________Bank account, insurance policiesmoney $__________All other personal property $__________

TOTAL $__________

TOTAL

BALANCE

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THE ABOVE BALANCE CONSISTS OF THE FOLLOWING:

Real Estate $________Furniture, household goods $________wearing apparelCorporation Stocks $________Mortgages, bonds, notes $________Bank account, insurance policiesmoney $________All other personal property $________

TOTAL $________

The undersigned Independent Personal Representative, * states that:

The foregoing settlement contains a just and true accounting, omitting vouchers, of all receipts

and disbursements of the probate assets coming into the possession of the Independent Personal

Representative *:

All claims, expenses of administration and taxes have been paid, in full, except the following,

together with an explanation why said items have not been fully paid:

______________________________________________________________________________

______________________________________________________________________________

______________________________________________________________________________

The Independent Personal Representative, *, will distribute the remaining probate assets in

accordance with the following, unless objection to the proposed distribution is filed in Court

within twenty days after the filing of this Statement of Account.

SCHEDULE OF PROPOSED DISTRIBUTION

DISTRIBUTEE RELATIONSHIP INTEREST PERSONAL PROPERTYOR TO WHICH EACH

ARTICLE OF WILL DISTRIBUTEE IS ENTITLED

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TRACT No. 1 of the Real Property described in the Inventory filed with the Court:

DISTRIBUTEE RELATIONSHIP INTEREST OR

ARTICLE OF WILL

TRACT No. 2 of the Real Property described in the Inventory filed with the Court:


ARTICLE OF WILL

Notice of the Grant of Letters, as required by Section 473.033 RSMo., including a paragraph stating that the Letters authorized independent administration in the form required by Section 473.783 RSMo. was duly given, and the first publication of such Notice occurred more than six months before the filing of this Statement of Account;

Notice was given in the manner provided by Section 472.100.2(2) RSMo., at least twenty-nine days prior to the filing of the Statement of Account, which notice stated that: (a) The Independent Personal Representative would file the Statement of Account on a date certain or as continued by the Court; (b) Objections to the Schedule of Proposed Distribution shall be filed with the Court within twenty days after the filing of the Statement of Account; and (c) The notice was published once a week for four consecutive weeks, the last publication at least seven days prior to the date specified therein for filing of the Statement of Account.

Page -114-

Copies of the Statement of Account, copies of the original and any supplementary and corrected Inventories, and all Settlements filed in the Court, and a notice, were mailed together by ordinary mail to each interested party, such notice stating that the Statement of Account would be filed in the Court on a date stated in the notice, and that if no objections were filed in the Court within twenty days after the filing of the Statement of Account, the Independent Personal Representative would distribute in accordance with the Schedule of Proposed Distribution contained in the Statement of Account.Such Notice further stated:

(1) If no proceeding is commenced in the Court within six months after filing of the Statement of Account, the Independent Personal Representative thereby would be discharged from further claim or demand by an interested part.

(2) The Independent Personal Representative will petition the Court for an Order of Complete Settlement which will be heard on *, being more than twenty days after the filing of the Statement of Account, or as continued by the Court, and such Order of Complete Settlement will discharge the Independent Personal Representative from further claim or demand of any interested party.


________________________________________ ______________________________Independent Personal Representative Address



Notes on Use:(1) This paragraph must be used, and the following paragraph stricken, if

administration of the estate is completed according to Section 473.840 without an Order of Complete Settlement.

(2) This paragraph must be used, and the preceding paragraph stricken, if administration of the estate is completed under Section 473.837 with an Order of Complete Settlement.

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IN THE ESTATE OF

*, Estate No. *Deceased

NOTICE OF FILING OF STATEMENT OF ACCOUNTAND SCHEDULE OF PROPOSED DISTRIBUTION

TO ALL PERSONS INTERESTED IN THE ESTATE OF *, Deceased:

You are hereby notified that the undersigned Independent Personal Representative will file a Statement of Account and Schedule of Proposed Distribution in the Circuit Court of Greene County, Missouri, Probate Division, on *, or as continued by the Court; that if no objections are filed in the Court within twenty days after the filing of the Statement of Account, the Independent Personal Representative will distribute in accordance with the Schedule of Proposed Distribution in the Statement of Account.

You are further notified that:

If no proceeding is commenced in the Court within one year after filing of the Statement of Account, the Independent Personal Representative thereby will be discharged from further claim or demand by an interested party.

The Independent Personal Representative will petition the Court for an Order of Complete Settlement which will be heard on *, being more than twenty days after filing of the Statement of Account, or as continued by the Court, and such Order of Complete Settlement will discharge the Independent Personal Representative from further claim or demand of any interested party.

____________________________________Independent Personal Representative

_______________________________________________________________________ Independent Personal RepresentativeDates of Publication

Notes on Use: (1) This paragraph must be used, and the following paragraph stricken, if administration of the estate

is completed according to Section 473.840 without an Order of Complete Settlement.(2) This paragraph must be used, and the preceding paragraph stricken, if administration of the estate

is complete under Section 473.837 with an Order of Complete Settlement.

PROOF OF MAILING OF COPIES OF NOTICE, STATEMENT OF ACCOUNT, INVENTORIES AND SETTLEMENTS:

*, Independent Personal Representative states that a copy of the Notice as the same appears above, along with copies of Statement of Account, original and any supplementary and corrected Inventories and all Settlements filed in the Court, were mailed by the undersigned on *, by ordinary mail before they were filed in the Court to each interested party, as follows:

NAME ADDRESS


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INSTRUCTIONS: Publication of Notice must commence at least 29 days before the date in such notice. Proof of mailing must be filed in the Court with the Statement of Account.

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Sec. 473.837 RSMo. Jan. 1981


*, )ESTATE NO. *

)DECEASED, )

ORDER OF COMPLETE SETTLEMENT

Now on *, the Court takes up for consideration the Petition for an Order of

Complete Settlement and the Statement of Account filed on *, by the Independent Personal

Representative of the above-captioned estate.

The Court finds that due notices of the filing of said Petition for Order of Complete

Settlement and Statement of Account were published according to law and were duly mailed to

all persons entitled to such notice by mail and that due proof thereof has been filed herein, and

that no objections to such settlement or petition have been filed and the time allowed for such

filing has expired.

The Court finds that this estate is in a condition to be closed and that all claims have

been paid.

The Statement of Account, showing that the Independent Personal Representative

has collected and disbursed property of decedent and has on hand $* in cash, and other personal

property valued at $*, is hereby approved by the Court.

The Court finds that there was due publication, according to law, of notice of letters

granted herein to the aforesaid Personal Representative and that the first publication of such

Notice was on * and that such Notice was sent by ordinary mail by the Clerk of this Court to the

persons entitled thereto, due proof of such publication and mailing having been filed herein.

The Court finds and adjudges that the decedent, being at the time of his death, a

resident of * County, State of Missouri, died on *; and

** that decedent left a Last Will and Testament which was admitted to probate by

the Court on *; that all legacies thereunder other than those hereinafter set forth, have been paid

Page -118-

** Strike where not applicable

or satisfied and that the distributes of this estate and their respective interests therein, pursuant to

the terms and provisions of said Will, at said date of death, were as set forth below.

** that decedent left no Will; that the only heirs at law of said decedent at said date

of death were the following named persons whose interests in the estate of the decedent are as set

forth below.

WHEREFORE the Court orders that the personal property remaining in the hands

of the Personal Representative *, after satisfaction of any allowances and orders herein made, be

distributed as follows:

DISTRIBUTEE RELATIONSHIP INTEREST PERSONAL PROPERTY OR TO WHICH EACH

ARTICLE OF WILL DISTRIBUTEE IS ENTITLED

The Court further finds that decedent owned at the time of death, the following

described real property, to wit: (give each Tract a number)

And it is further ordered by the Court that the above-described real property and the title thereto, subject to any lawful disposition thereof heretofore made, be and the same are hereby assigned, transferred and distributed to, and the title thereto vested in, as of the date of death of decedent, in the following named persons in their respective interests as hereinafter set forth:

TRACT No. 1 described above:


ARTICLE OF WILL

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ARTICLE OF WILL



ARTICLE OF WILL

It is further ordered by the Court that all other real and personal property owned by the decedent at the time of death, subject to any lawful disposition thereof heretofore made, be and the same are hereby assigned, transferred and distributed to and the title thereto vested in the aforesaid _____________________________________________________________________ (RESIDUARY DISTRIBUTEES – HEIRS AT LAW)

in the respective proportionate interests as above set forth.

It is further ordered by the Court that upon distribution by the Independent Personal Representative of the personal property as herein directed, the Independent Personal Representative is discharged from further claim or demand of any interested person.

(seal)____________________________________Judge

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