 When?  After approval of inventory  Who may request?  PR  Heirs  Beneficiaries  Authority  PC § 373(c)  EC §

 When?  After one year from grant of letters  Who may request?  PR  Heirs  Beneficiaries  Authority  PC § 373(a)  EC §

 Method  Personal service on each person residing in Texas whose address is known.  Publication service on others  Authority  PC § 374  EC §

 Court will determine if it is proper to make a partial or total distribution.  PC §§  EC §

 Money or debts due the estate  Easy – just use simple math ▪ PC §§ 380 ▪ EC §

 Other property capable of division  Court appoints three or more discreet and disinterested persons to divide the property ▪ PC § 380 ▪ EC §

 Property not capable of division  Court orders PR to sell the property and divide the proceeds ▪ PC § 381 ▪ EC §

 Income from a gifted item that accrues after death but before distribution is given to the beneficiary less the cost of taxes, repairs, insurance, management fees, etc. ▪ PC § 378B ▪ EC §

 Triggering event  All debts paid, or  Debts paid as much as possible, and  No further need for administration. ▪ PC § 404 ▪ EC §

 Very similar to the annual account ▪ PC § 405 ▪ EC §  Citation  Normally, certified mail, return receipt requested ▪ PC § 405 ▪ EC §  Court action