Chapter 150 - Compensation and Accounting
- APPORTIONMENT OF FEDERAL ESTATE TAX
- 150.290 - Short title.
- 150.300 - Definitions.
- 150.310 - Proration of tax among persons interested in estate; exceptions.
- 150.320 - Direction for apportionment of estate tax: Precedence; limitation.
- 150.330 - Jurisdiction of court; methods of proration.
- 150.340 - Present and future estates: Charge of tax against corpus without apportionment.
- 150.350 - Property not possessed by personal representative: Recovery from person in possession or interested in estate; court may direct payment; expenses.
- 150.360 - Court order directing amounts of tax to be charged against or paid by takers of estate.
- 150.370 - Retention of jurisdiction by court.
- ATTORNEY’S FEES
- 150.060 - Attorneys for personal representatives and minor, absent, unborn, incapacitated or nonresident heirs: General compensation.
- 150.061 - Attorneys for personal representatives: Compensation for extraordinary services.
- 150.063 - Attorneys for personal representatives: Apportionment of compensation for two or more attorneys.
- 150.065 - Attorneys for personal representatives: Allowance of compensation after period for creditors to file claims against estate.
- 150.067 - Attorneys for personal representatives: Final compensation; petition; notice; hearing and order.
- COMMISSIONS
- OTHER FEDERAL TAXES
- PAYMENT OF DEBTS, EXPENSES AND CHARGES
- 150.225 - Payments to be made according to will; sources of payment if provision or property of will insufficient.
- 150.230 - Duty to pay certain expenses, allowances, debts and claims upon receipt of sufficient money; discretion to pay certain smaller debts; funeral expenses and expenses of last illness not charge
- 150.240 - Order of court for payment of debts; treatment of classes of creditors; discharge of personal representative upon compliance with order if property of estate exhausted.
- 150.250 - Claims not yet due and contingent or disputed claim.
- 150.260 - Liability of personal representative.
- 150.270 - Claim not included in order of payment.
- 150.280 - Closing administration.
- RENDERING OF EXHIBITS AND ACCOUNTS
- 150.070 - Liability of personal representative; accounting required for property sold over inventoried value.
- 150.075 - Waiver of accounting.
- 150.080 - First account: Filing and contents.
- 150.100 - Penalties for failure to file first account.
- 150.105 - Annual account: Contents.
- 150.110 - Final account: Filing; penalties for failure to file.
- 150.115 - Supplementary account to final account.
- 150.120 - Accounting when authority of personal representative ceases.
- 150.130 - Accounts of deceased or incapacitated personal representative: Accounting by personal representative, guardian or attorney.
- 150.140 - Revocation of letters when personal representative absconds and fails to account.
- 150.150 - Vouchers for payments: Filing not required; examination and audit; lost or unavailable.
- 150.160 - Account and petition for settlement: Hearing and notice.
- 150.170 - Contest of account: Rights of interested person; hearing.
- 150.180 - Appointment of attorney to represent minor, unborn, incapacitated or absent heirs and devisees; fees.
- 150.190 - Proof of notice necessary before allowance of account.
- 150.200 - Allowance and confirmation of account.