2023 Indiana Code › Title 29. Probate › Article 1. Probate Code › Chapter 16. Accounting › 29-1-16-6. Hearing and Notice; Final Distribution; Unknown Heirs; Intermediate Account

Sec. 6. (a) Upon the filing of any account in a decedent's estate, hearing and notice thereof shall be had as set forth in this section.
(b) If the account is for final settlement, the court or clerk shall set a date by which all objections to such final account and petition for distribution must be filed in writing. The date shall be at least fourteen (14) days before the hearing date. The personal representative or the personal representative's agent shall serve notice upon all persons:
(1) who are entitled to share in the final distribution of said estate; and
(2) whose names and addresses are known to the personal representative or may by reasonable diligence be ascertained as set forth in the personal representative's petition for distribution;
that a final report has been filed and will be acted upon by the court on the date set unless written objections are presented to the court at least fourteen (14) days before the hearing date. The personal representative or the personal representative's agent shall send a copy of said notice through the E-filing System of the Indiana Courts or by first class postage prepaid mail to each of said parties at least thirty (30) days prior to the hearing date. Said parties or their attorney of record may waive the service by mail of this notice and where there is an attorney of record, service upon said attorney shall be sufficient as to the parties represented by said attorney. Neither a notice nor a hearing is required if all persons entitled to share in the final distribution of the estate waive the service of notice by mail and consent to the final account and petition for distribution without a hearing.
(c) If a person entitled to share in the distribution of the residue of the estate is unknown or cannot be located, the personal representative may give notice by one (1) publication in a newspaper of general circulation, published in the county in which the administration is pending. The deadline for filing an objection is fourteen (14) days before the hearing date. The notice shall state that objections to the final account and petition for distribution must be filed in writing at least fourteen (14) days before the hearing date.
(d) If the account is intermediate, but the personal representative has therein petitioned the court that said account be made final as to the matters and things reported in said account, the same procedure as to hearing and notice shall be followed as in the case of a final account.
(e) If the account is intermediate and the personal representative makes no request that said account may be made final as to the matters and things reported in said account, the court may order such notice as the court deems necessary or approve the same ex parte and without notice. Every such intermediate account approved without notice shall be subject to review by the court at any time and shall not become final until the personal representative's account in final settlement is approved by the court.
Formerly: Acts 1953, c.112, s.1606; Acts 1955, c.258, s.8; Acts 1975, P.L.288, SEC.35. As amended by P.L.118-1997, SEC.24; P.L.252-2001, SEC.24; P.L.1-2002, SEC.125; P.L.162-2022, SEC.12.