No personal property, including furniture and effects, money, stock or other securities, real estate or anything else may be distributed without prior court approval. The court needs to be satisfied that the estate is properly accounted for, that creditors have had an opportunity to file claims against the estate and be paid, and that the administrative expenses have been paid. A Personal Representative may be held personally liable for the failure to properly administer the estate if such failure results in creditors, including the taxing authorities not being paid in full.

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