3.  When?  After approval of inventory  Who may request?  PR  Heirs  Beneficiaries  Authority  PC § 373(c)  EC § 360.002

4.  When?  After one year from grant of letters  Who may request?  PR  Heirs  Beneficiaries  Authority  PC § 373(a)  EC § 360.001

5.  Method  Personal service on each person residing in Texas whose address is known.  Publication service on others  Authority  PC § 374  EC § 360.051

6.  Court will determine if it is proper to make a partial or total distribution.  PC §§ 377-378  EC § 360.101

7.  Money or debts due the estate  Easy – just use simple math ▪ PC §§ 380 ▪ EC § 360.151

8.  Other property capable of division  Court appoints three or more discreet and disinterested persons to divide the property ▪ PC § 380 ▪ EC § 360.151

9.  Property not capable of division  Court orders PR to sell the property and divide the proceeds ▪ PC § 381 ▪ EC § 360.202

10.  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 § 310.004

11.  Triggering event  All debts paid, or  Debts paid as much as possible, and  No further need for administration. ▪ PC § 404 ▪ EC § 362.001

12.  Very similar to the annual account ▪ PC § 405 ▪ EC § 362.004  Citation  Normally, certified mail, return receipt requested ▪ PC § 405 ▪ EC § 362.005  Court action