Ind. Elkhart Cnty. Local Rule LR20-PR00-606

606.1. Failure to Close Within One Year

Whenever an estate cannot be closed within one (1) year, the personal representative shall file a statement

with the Court stating the reasons why the estate has not been closed if requested by the Court. In

addition, the Court reserves the power to require the personal representative to file an intermediate

accounting with the Court.

606.6.1. Nonresident Fiduciary

Nonresident personal representatives and guardians shall either appear before the Court on initial petition

or else submit an affidavit describing their education, employment, and lack of felony convictions.

606.2. Statutory Format

All accounts shall follow the prescribed statutory format. Informal, handwritten, or transactional

accountings will not be accepted.

606.3. Payment of Court Costs

All court costs shall be paid, and all claims satisfied and released before the Court will hear a Motion on

Final Account.

606.4. Inheritance or Estate Taxes

Before the Court will hear a motion to approve a final account, all Federal and State inheritance or estate

taxes must be paid, and the estate must have received a closing letter from each appropriate taxing

authority acknowledging such payment and releasing the estate from further liability. The attorney for the

estate, or the pro se fiduciary, is responsible for maintaining paper or electronic copy of such closing

letter(s) and shall provide any copies to the Court upon request. Further, the petition to close the estate

shall include affirmation that such income and other taxes as may be applicable to the estate either have

been paid in full or that they will be paid in full.