Indiana Code

Ind. Code § 29-1-17-2 (2026)

Final accounts; decree of final distribution

✓ current as of May 2026
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     Sec. 2. (a) After the expiration of the time limit for the filing of claims, and after all claims against the estate, including state and federal inheritance and estate taxes, have been determined, paid, or provision made therefor, except contingent and unmatured claims which cannot then be paid, the personal representative shall, if the estate is in a condition to be closed, render a final account and at the same time petition the court to decree the final distribution of the estate.

     (b) The final account must include a verified statement that the clerk of the court, the personal representative, or a previous personal representative, has done the following:

(1) Published notice to creditors as provided in IC 29-1-7-7(b), with the first publication occurring more than three (3) months before the date of the final account.

(2) Provided notice to creditors as required under IC 29-1-7-7(c), IC 29-1-7-7(d), and IC 29-1-7-7(f).

     (c) Notice of the hearing of the petition shall be provided under IC 29-1-16-6.

     (d) In its decree of final distribution, the court shall designate the persons to whom distribution is to be made, and the proportions or parts of the estate, or the amounts, to which each is entitled under the will and the provisions of this probate code, including the provisions regarding advancements, election by the surviving spouse, lapse, renunciation, adjudicated compromise of controversies, and retainer. Every tract of real property so distributed shall be specifically described therein. The decree shall find that all state and federal inheritance and estate taxes are paid, and if all claims have been paid, it shall so state; otherwise, the decree shall state that all claims except those therein specified are paid and shall describe the claims for the payment of which a special fund is set aside, and the amount of such fund. If any contingent claims which have been duly allowed are still unpaid and have not become absolute, such claims shall be described in the decree, which shall state whether the distributees take subject to them. If a fund is set aside for the payment of contingent claims, the decree shall provide for the distribution of such fund in the event that all or a part of it is not needed to satisfy such contingent claims. If a decree of partial distribution has been previously made, the decree of final distribution shall expressly confirm it, or, for good cause, shall modify said decree and state specifically what modifications are made.

     (e) If a distributee dies before distribution to the distributee of the distributee's share of the estate, the distributee's share may be distributed to the personal representative of the distributee's estate, if there is one; or if no administration on the deceased distributee's estate is had and none is necessary according to IC 29-1-8, the share of the deceased distributee shall be distributed in accordance with IC 29-1-8.

     (f) The decree of final distribution shall be a conclusive determination of the persons who are the successors in interest to the estate of the decedent and of the extent and character of their interest therein, subject only to the right of appeal and the right to reopen the decree. It shall operate as the final adjudication of the transfer of the right, title, and interest of the decedent to the distributees therein designated; but no transfer before or after the decedent's death by an heir or devisee shall affect the decree, nor shall the decree affect any rights so acquired by grantees from the heirs or devisees.

     (g) Whenever the decree of final distribution includes real property, a certified copy thereof shall be recorded by the personal representative in every county of this state in which any real property distributed by the decree is located except the county in which the estate is administered. The cost of recording such decree shall be charged to the estate.

Formerly: Acts 1953, c.112, s.1702; Acts 1975, P.L.288, SEC.36. As amended by P.L.95-2007, SEC.11; P.L.163-2018, SEC.12; P.L.211-2019, SEC.3; P.L.50-2025, SEC.6.

 

Notes of Decisions
Cited in 9 cases, 1980–2019 · leading case: Inlow v. Inlow, 797 N.E.2d 810 (Ind. Ct. App. 2003).
Inlow v. Inlow, 797 N.E.2d 810 (Ind. Ct. App. 2003). · cites it 6× “See I.C. § 29-1-17-2. Further, as personal representative of the Estate, Kindig was statutorily charged with taking possession of "all the real and personal property of the decedent other *817 than allowances under I.”
New v. Pers. Rep. of the Est. of New, 938 N.E.2d 758 (Ind. Ct. App. 2010). · cites it 2× “Indiana Code Section 29-1-17-2(a) requires that, after the period for the filing of claims against an estate has elapsed and all such claims (except for contingent or unmatured claims) have been disposed of, a final account shall be rendered to the probate court along with a…”
Keenan v. Butler, 869 N.E.2d 1284 (Ind. Ct. App. 2007). · cites it 2× “See Ind.Code § 29-1-17-2. Thus, a claim is an action against the gross assets of an estate, and the distribution by will or statute involves the remaining or net assets of the estate.”
In Re the Est. of James E. Hurwich, Scott D. Hurwich v. Stacey R. MacDonald, 103 N.E.3d 1135 (Ind. Ct. App. 2018). · cites it 2× “The statute explains that If the account is for final settlement the court or clerk shall set a date by which all objections to such final account and petition for distribution must be filed in writing and the clerk shall give notice to all persons entitled to share in the final…”
Diaz v. Duncan, 406 N.E.2d 991 (Ind. Ct. App. 1980). “Ind.Code 29-1-17-2(b) reads: “(b) In its decree of final distribution, the court shall designate the persons to whom distribution is to be made, and the proportions or parts of the estate, or the amounts, to which each is entitled under the will and the provisions of this…”
In Re Est. of Young, 851 N.E.2d 393 (Ind. T.C. 2006). “§ 29-1-17-2 (West 2006). Second, the foremost goal in construing the meaning of Indiana Code § 6-4.”
Ditto v. Martin, 557 N.E.2d 1353 (Ind. Ct. App. 1990). “Ind.Code 29-1-17-2(b) reads: “(b) In its decree of final distribution, the court shall designate the persons to whom distribution is to be made, and the proportions or parts of the estate, or the amounts, to which each is entitled under the will and the provisions of this…”
Nusbaum v. Indiana Dep't of State Revenue, 851 N.E.2d 393 (Ind. T.C. 2006). “§ 29-1-17-2 (West 2006). Second, the foremost goal in construing the meaning of Indiana Code § 6-4.”
Sheri Montgomery v. Est. of Donald M. Montgomery, Steve Shively, the & The Living Trust of Donald M. Montgomery & Betty M. Montgomery, Steve Shively, Tr., 127 N.E.3d 1238 (Ind. Ct. App. 2019). · cites it 2× “" [12] Further, Ind. Code § 29-1-17-2 provides, "[i]n its decree of final distribution, the court shall designate the persons to whom distribution is to be made, and the proportions or parts of the estate, or the amounts, to which each is entitled under the will and the…”
— Ind. Code § 29-1-17-2(a) — 1 case
New v. Pers. Rep. of the Est. of New, 938 N.E.2d 758 (Ind. Ct. App. 2010). “Indiana Code Section 29-1-17-2(a) requires that, after the period for the filing of claims against an estate has elapsed and all such claims (except for contingent or unmatured claims) have been disposed of, a final account shall be rendered to the probate court along with a…”
— Ind. Code § 29-1-17-2(b) — 2 cases
Diaz v. Duncan, 406 N.E.2d 991 (Ind. Ct. App. 1980). “Ind.Code 29-1-17-2(b) reads: “(b) In its decree of final distribution, the court shall designate the persons to whom distribution is to be made, and the proportions or parts of the estate, or the amounts, to which each is entitled under the will and the provisions of this…”
Ditto v. Martin, 557 N.E.2d 1353 (Ind. Ct. App. 1990). “Ind.Code 29-1-17-2(b) reads: “(b) In its decree of final distribution, the court shall designate the persons to whom distribution is to be made, and the proportions or parts of the estate, or the amounts, to which each is entitled under the will and the provisions of this…”
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