There are multiple ways to close an estate probate which comply with the law. Which route to take depends on a number of factors, including the intervention status of the probate, the number of heirs, and whether it is a contentious probate.
Closing by Order of the Court
Under RCW 11.68.100, a personal representative with nonintervention powers can petition the court to close the estate and distribute any remaining property. The personal representative does so by giving notice to parties whose interests in the estate would be affected by its closing, and setting the issue for hearing.
The petition must include the fees paid, or to be paid, to the personal representative, attorneys, accountants, appraisers or other professionals involved with the administration of the estate being probated. Upon the request of the personal representative, or an interested party, the court can review and determine the reasonableness of these fees at the hearing. RCW 11.68.100(2).
If the petition is granted, the court will enter an order which either:
- Finds and adjudges that all approved claims of the decedent have been paid, finds and adjudges the heirs of the decedent or those persons entitled to take under his or her will, and distributes the property of the decedent to the persons entitled [to such property]; or
- Approves the accounting of the personal representative and settles the estate of the decedent in them manner provided for in the administration of those estates in which the personal representative [does not have nonintervention powers]. RCW 11.68.100(1)(a)-(b)
Declaration of Completion of Probate
Alternatively, the personal representative has the option to close the estate without order of the court. This can be done by filing a Declaration of Completion of Probate, which outlines the actions of the personal representative, describes fees paid (or to be paid) to accountants, attorneys, appraisers, and to the personal representative, describes any tax liability that the estate incurred, and states that the estate is ready to be closed. The full requirements of this declaration can be found in RCW 11.68.110. This can be a quick and easy way to close an estate, particularly when there are few heirs.
Once prepared, the personal representative must file this declaration with the court. Within five days, thereafter, the personal representative must mail notice to any parties who have not waived notice, and have either not received their full distribution from the estate, or have a property interest that might be affected by the closing of the estate. RCW 11.68.110(3). However, these parties have the option to waive notice under RCW 11.68.110(4).
After notices are mailed, the receiving parties have thirty days to come forward to request an accounting of the estate, or for a review of the fees paid, or both. If no party comes forward, the estate closes automatically, distributions are made, and the personal representative is discharged, at the end of the thirty days.
I. Intervention Closing
Requirements for the closing of an estate are far stricter when the personal representative does not have nonintervention powers. The personal representative must comply with the requirements of RCW Chapter 11.76 to effectuate the closing of the estate, and, ultimately, the distribution of estate property,
In an intervention closing, the personal representative must initiate the closing process by preparing a final report, for the court, showing that the estate is ready to be settled, describing any estate funds or assets which the personal representative has not previously reported to the court, as well as, estate debts paid, identify devisees and legatees, and a description of any property that remains to be distributed. The full requirements of the final report can be found in RCW 11.76.030. If the personal representative is seeking to distribute property, the personal representative must submit a petition for distribution.
Once the final report and/or petition to distribute is filed, the Court Clerk will set a hearing date for the matter. The personal representative must publish notice of the hearing in a legal newspaper, at least twenty days prior to the date of the hearing, and mail a notice of the hearing to each heir and legatee the decedent is aware of, as described by RCW 11.76.040.
Interested parties may file objections to the report or petition, or appear at the hearing and make their objections known to the court. The court has the discretion to determine if the estate was properly administered, and can enter an order approving of the report or petition. Once receipts from each heir have been produced, the court issues an order closing the estate, distributing assets and discharging the personal representative. RCW 11.76.050.