RULE 5.400. DISTRIBUTION AND DISCHARGE

(a) Petition for Discharge; Final Accounting. A personal
representative who has completed administration except for
distribution shall file a final accounting and a petition for discharge
including a plan of distribution.

(b) Contents.

The petition for discharge shall contain a statement:

(1) that the personal representative has fully
administered the estate;

(2) that all claims which were presented have been
paid, settled, or otherwise disposed of;

(3) that the personal representative has paid or made
provision for taxes and expenses of administration;

(4) showing the amount of compensation paid or to be
paid to the personal representative, attorneys, accountants,
appraisers, or other agents employed by the personal representative
and the manner of determining that compensation;

(5) showing a plan of distribution which shall include:
(A) a schedule of all prior distributions;

(B) the property remaining in the hands of the
personal representative for distribution;

(C) a schedule describing the proposed
distribution of the remaining assets; and

(D) the amount of funds retained by the personal
representative to pay expenses that are incurred in the distribution
of the remaining assets and termination of the estate
administration;

(6) that any objections to the accounting, the
compensation paid or proposed to be paid, or the proposed
distribution of assets must be filed within 30 days from the date of
service of the last of the petition for discharge or final accounting;
and also that within 90 days after filing of the objection, a notice of
hearing thereon must be served or the objection is abandoned; and

(7) that objections, if any, shall be in writing and shall
state with particularity the item or items to which the objection is
directed and the grounds on which the objection is based.

(c) Closing Estate; Extension. The final accounting and
petition for discharge shall be filed and served on interested persons
within 12 months after issuance of letters for an estate not filing a
federal estate tax return, otherwise within 12 months from the date
the return is due, unless the time is extended by the court for cause
shown after notice to interested persons. The petition to extend time
shall state the status of the estate and the reason for the extension.

(d) Distribution. The personal representative shall promptly
distribute the estate property in accordance with the plan of
distribution, unless objections are filed as provided in these rules.

(e) Discharge. On receipt of evidence that the estate has
been fully administered and properly distributed, the court shall
enter an order discharging the personal representative and
releasing the surety on any bond.

Committee Notes

The rule establishes a procedure for giving notice and serving
the final accounting, petition for discharge, and plan of distribution
to all interested persons prior to distribution and discharge. No
distinction is made in plans of distribution which distribute estate
property in kind among multiple residual beneficiaries
proportionate to their respective interests and those which include
equalizing adjustments in cash or property and which do not make
prorated distribution. If disclosure of the compensation or
disclosure of the manner of determining the compensation in the
petition for discharge is to be waived, the form of waiver must
conform to rule 5.180(b).

Rule History

1980 Revision: Change in prior (a)(6) to require that an
objection set forth the basis on which it is being made.

1984 Revision: This rule has been substantially revised.
Portions of the prior rule are now incorporated in rules 5.400 and
5.401. The committee has included the procedure for filing and
serving of objections to the final accounting, petition for discharge,
plan of distribution, or compensation in rule 5.401.

1988 Revision: Subdivision (b)(1) is deleted to avoid
duplication with rule 5.346. Subdivision (c) is amended to add the
12-month time specification of section 733.901(1), Florida Statutes.
Committee notes revised. Citation form changes in committee notes.

1992 Revision: Subdivision (b)(5)(D) is added. Editorial
changes. Committee notes revised. Citation form changes in
committee notes.

1996 Revision: Addition in (a)(4) of specific attorney fee
compensation disclosure requirements found in § 733.6171(9),
Florida Statutes, and expanded to cover all compensation.
Committee notes revised.

2003 Revision: Committee notes revised.

2005 Revision: Subdivision (f) deleted to avoid duplication with