The Florida Senate

733.901  Distribution; final discharge.--

(1)  When a personal representative has completed administration except for distribution, he or she shall file a final accounting and a petition for discharge that shall contain:

(a)  A complete report of all receipts and disbursements since the date of the last annual accounting or, if none, from the commencement of administration.

(b)  A statement that he or she has fully administered the estate by making payment, settlement, or other disposition of all claims and debts that were presented and the expenses of administration.

(c)  The proposed distribution of the assets of the estate.

(d)  Any prior distributions that have been made.

(e)  A statement that objections to this report or proposed distribution of assets be filed within 30 days.

The final accounting and petition for discharge shall be filed and served on all interested persons within 12 months after issuance of letters for estates not required to file a federal estate tax return, otherwise 12 months from the date the return is due, unless the time is extended by the court for cause shown after notice to interested persons. The petition shall state the status of the estate and the reasons for the extension.

(2)  If no objection to the accounting or petition for discharge has been filed within 30 days from the date of service of copies on interested persons, or if service has been waived, the personal representative may distribute the estate according to the plan of distribution set forth in the petition without a court order. The assets shall be distributed free from the claims of any interested person and, upon receipt of evidence that the estate has been properly distributed and that claims of creditors have been paid or otherwise disposed of, the court shall enter an order discharging the personal representative and releasing the surety on any bond.

(3)  If an objection to the petition for discharge has been filed within the time allowed, the court shall determine the plan of distribution and, upon receipt of evidence that the estate has been properly distributed and that claims of creditors have been paid or otherwise disposed of, the court shall enter an order discharging the personal representative and releasing the surety on any bond.

(4)  The final accounting required under subsection (1) may be waived upon a filing of a consent waiver with the court, by all interested persons, acknowledging that they are aware of their rights and that they waive the right to have a final accounting.

(5)  The 30-day period contained in subsection (2) may be waived upon written consent of all interested persons.

(6)  The discharge of the personal representative shall release the personal representative of the estate and shall bar any action against the personal representative, as such or individually, and his or her surety.

History.--s. 1, ch. 74-106; s. 96, ch. 75-220; s. 42, ch. 77-87; s. 1, ch. 77-174; s. 6, ch. 81-27; s. 29, ch. 95-401; s. 1027, ch. 97-102.

Note.--Created from former s. 734.22.