Ark. Code Ann. » Title 28 Chapter 53
Arkansas Code Annotated

Ark. Code Ann. § 28-53-111 (2026)

Setoffs

✓ current as of May 2026
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When a distributee of an estate is indebted to the estate, the amount of the indebtedness if due, or the present worth of the indebtedness, if not due, may be treated as an offset by the personal representative against any real or personal property of the estate to which the distributee is entitled. However, the distributee shall be entitled to the benefit of any defense which would be available to him or her in a direct proceeding for the recovery of the debt.

History. Acts 1949, No. 140, § 165; A.S.A. 1947, § 62-2906.

Case Notes

Setoffs Inappropriate.

Trial court's decision reducing a surviving spouses dower interest, received pursuant to the terms of §§ 28-11-301 and 28-11-305, for certain claims against the estate under this section was reversed because the claim for a commission was not a debt that the spouse owed to the estate and the claim based on a note was a contingent claim still subject to unasserted defenses available to the spouse. Stevens v. Heritage Bank, 104 Ark. App. 56, 289 S.W.3d 147 (2008).

Cited: Eddins v. Style Optics, Inc., 71 Ark. App. 102, 35 S.W.3d 315 (2000).

Notes of Decisions
Cited in 2 cases, 2000–2008 · leading case: Stevens v. Heritage Bank, 289 S.W.3d 147 (Ark. Ct. App. 2008).
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Stevens v. Heritage Bank, 289 S.W.3d 147 (Ark. Ct. App. 2008). · cites it 4× “Arkansas Code Annotated section 28-53-111 allows a debt a distributee owes to the decedent’s estate to be set off against any property of the estate to which the distributee may be entitled.”
Eddins v. Style Optics, Inc., 35 S.W.3d 315 (Ark. Ct. App. 2000). · cites it 2× “” Ark. Code Ann. § 28-53-111 (1987) (emphasis added).”
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