755 ILCS 5/28-11
2021 Illinois Compiled Statutes|Chapter 755 - ESTATES|755 ILCS 5/ - Probate Act of 1975.|Article XXVIII - Independent Administration Of Decedents' Estates

 (from Ch. 110 1/2, par. 28-11)Sec. 28-11.     Closing the estate.(a) An independent representative is  accountable to all interested persons for his administration and  distribution of the estate but need not present an account to the court  unless an interested person requests court accounting as in supervised  administration.(b) An independent representative seeking  discharge shall mail or deliver to all interested persons an accounting and  shall file in the court a verified  report stating substantially as follows:(1) In a testate estate, that notice has been given     to the extent required by Section 6-10.(2) In an intestate estate, that notice has been     given to the extent required by Section 9-5.(3) That the notice required by Section 18-3 has been     published, that reasonable care was used to determine the creditors of the decedent and that all known creditors have been given notice as required under Section 18-3.(4) That copies of an inventory and an accounting     have been mailed or delivered to the extent required by Section 28-6 and this Section.(5) That each claim filed has been allowed,     disallowed, compromised, dismissed or is barred and that all claims allowed have been paid in full, or, if the estate was not sufficient to pay all the claims in full, that the claims have been paid according to their respective priorities.(6) That all death taxes have been determined and     paid or otherwise provided for or that the estate is not subject to death taxes.(7) That all administration expenses and other     liabilities of the estate have been paid and that administration has been completed, or to the extent not completed has been provided for as specified in the report.(8) That the remaining assets of the estate have been     distributed to the persons entitled thereto.(9) That the fees paid or payable to the independent     representative and his attorney have been approved by all interested persons, except as otherwise indicated.(10) The name and post office address, if known, of     each person entitled to notice of the filing of the report.(c) Notice of the filing of the report shall be given to all  interested persons, except:(1) Creditors whose written approvals of the report     are filed with the report or whose claims have been paid according to statutory priority or compromise agreed to by the creditor;(2) Heirs and legatees whose signed receipts for     payment or distribution in full are filed with the report; but the receipt by each interested person whose share of the estate is affected by the amount of the fees paid or payable to the representative and his attorney shall also state that such fees are approved and the receipt by each interested person whose payment or distribution is affected by the size of the estate shall also state that an inventory has been received and an accounting has been approved; and(3) Whenever a trustee of a trust is an interested     person, beneficiaries of the trust by reason of the beneficiaries' interest in the trust.(d) If pursuant to subsections (c)(1),  (c)(2) and (c)(3) no person need be given notice, the court shall enter an  order discharging the independent representative and declaring the  estate closed.(e) In all cases not covered by subsection (d), not more than 14  days after the filing of the report the independent representative  shall mail  a copy of the report showing the date of its filing to each person who  is entitled to and has not waived notice thereof and shall notify each  such person that if no objection is filed within 42 days after the  report was filed, the independent representative will be discharged and  the estate closed.  If the name or post office address of any person  entitled to notice is not stated in the report or if the estate was  opened on the presumption of death, the independent representative shall  publish a notice stating that the report was filed on the date stated and that  if no objection is filed within 42 days after the filing of the  report,  the independent representative will be discharged and the estate closed.  The notice shall be published once a week for 3 successive weeks, the  first publication to be not more than 14 days after the filing of the  report.  The notice shall be published in a newspaper published in the  county where the independent representative's letters of office were  issued.  At any time after the expiration of a period of 42 days  from  the filing of the independent representative's report, the independent  representative may  apply to the court for a discharge and, if no  objection is then pending in the court, the court shall enter an order  discharging the independent representative and declaring the estate  closed.  If any objection is then pending, the court shall order that  notice be given to all interested persons and may order the independent  representative to present a verified account of his administration  within such time as the court directs.  The independent representative  shall file proof of mailing and publication, if publication is required,  with the clerk of the court.The changes made by this amendatory Act of 1995 apply to reports filed  on or after the effective date of this amendatory Act of 1995.(f) In the absence of fraud, accident or mistake, an order  discharging the independent representative and declaring the estate  closed is binding on each person whose receipt or approval was filed  with the report and on each person to whom notice thereof was given in  compliance with subsection (e) except a ward for whom no personal  fiduciary is acting.    (Source: P.A. 89-364, eff. 8-18-95.)