SUPPLEMENTAL ACCOUNTING; FINAL RECEIPTS

After approval of the final accounting, if any, the personal representative shall distribute the assets to the persons entitled thereto, file final receipts, and when applicable, file a supplemental accounting for receipts and disbursements which are not included in the final receipts for distributions. The filing of the final receipts and, if applicable, a supplemental accounting, shall serve to discharge the personal representative without further court order. COMMENTARY: This rule has been amended to reflect that the filing of final accounts and obtaining court approval is now optional. (Amended November 12, 1997, effective December 15, 1997.)