MO Rev Stat § 473.840 (2021)
2021 Missouri Revised Statutes|Title XXXI - Trusts and Estates of Decedents and Persons Under Disability|Chapter 473 - Probate Code — Administration of Decedents' Estates|Section 473.840 - Completion of administration — discharge of independent personal representative, when — procedures — objections, time limitation, procedure.

Effective - 23 May 1996   473.840. Completion of administration — discharge of independent personal representative, when — procedures — objections, time limitation, procedure. — 1. Unless prohibited by order of the court, an independent personal representative may complete administration and be discharged in the manner prescribed by this section after six months and ten days from the date of the first published notice of letters testamentary or of administration.  2. To complete administration and be discharged in this manner the independent personal representative shall file in the court a document called a statement of account which shall include:  (1) A statement that notice was given under sections 473.033 and 473.783 and that first publication as required by section 473.783 occurred more than six months before the filing of the statement of account;  (2) A complete accounting, omitting vouchers, of all receipts and disbursements of the probate assets by the personal representative;  (3) A statement that all claims, expenses of administration and taxes have been paid in full, or if not paid, what items have not been paid in full and why;  (4) A statement that, unless objection to the proposed distribution is filed in court within twenty days after the filing of the statement of account, the independent personal representative will distribute probate assets in accordance with a schedule of proposed distribution included in the statement of account;  (5) A schedule of proposed distribution of probate assets; and  (6) A statement that notice was given in the manner provided by subdivision (2) of subsection 2 of section 472.100 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, and (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. The notice shall be published once a week for four consecutive weeks, the last publication to be at least seven days prior to the date specified in the notice for filing of the statement of account.  3. Copies of the statement of account, omitting vouchers, copies of the original and any supplementary and corrected inventories and all settlements filed in the court, and a notice, shall be mailed together by ordinary mail before they are filed in the court to each interested party. The notice shall state that the statement of account will be filed in the court on a date stated in the notice. Such notice shall further state that if no objection is 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 contained in the statement of account. The notice shall further state that if no proceeding is commenced in the court within six months after the filing of the statement of account, the independent personal representative is discharged from further claim or demand by an interested party.  4. If no objection is filed within such twenty days after filing, the court shall not have any duty to audit or make inquiry into such statement of accounts, and the personal representative shall make distribution in accordance with the proposed schedule as filed. If an objection is filed within twenty days, the court shall conduct a hearing on such objections and, if necessary shall require vouchers and audit the statement of account, and thereafter determine and order proper distribution and make an order discharging the representative.  5. Proof of the mailing of the notice and of the copies of the statement of account, inventories and settlements shall be filed in the court with the statement of account, and such proof shall be by a statement signed by the independent personal representative listing the persons to whom and addresses to which mailing was made and the date of mailing.  6. If no proceeding involving the independent personal representative is filed in the court within six months after the statement of account is filed, the representative is discharged from further claim or demand by any interested party. The court shall not make any order of discharge. If proceedings are filed within six months after the statement of account is filed, the liability, if any, of the representative, to interested parties, shall be determined by the court, and upon satisfaction of any such liability the court shall make an order discharging the representative. ­­-------- (L. 1980 S.B. 637, A.L. 1982 S.B. 700 Revision, A.L. 1983 H.B. 369, A.L. 1996 S.B. 494)  Effective 5-23-96