What the Closing Statement Must Include
When a personal representative has administered a small estate under the summary procedure in Section 14-3973, closing the case is straightforward. The representative files a verified statement with the court confirming three things: the estate qualified as a small estate, all property has been distributed, and all distributees and known creditors have been notified.
Unless prohibited by order of the court and except for estates being administered by supervised personal representatives, a personal representative may close an estate administered under the summary procedures of section 14-3973 by filing with the court, at any time after disbursement and distribution of the estate, a verified statement.
A.R.S. § 14-3974(A)The statement must confirm that the personal representative sent a copy to all distributees and to all creditors whose claims were neither paid nor barred. A full written accounting must also be provided to any distributee whose interest was affected by the administration.
When the Appointment Ends
Filing the closing statement does not immediately terminate the personal representative's appointment. Instead, Arizona builds in a one-year buffer. If no court actions or proceedings involving the personal representative are pending one year after the closing statement is filed, the appointment terminates automatically.
If no actions or proceedings involving the personal representative are pending in the court one year after the closing statement is filed, the appointment of the personal representative terminates.
A.R.S. § 14-3974(B)This closing statement carries the same legal effect as a closing statement filed under the standard procedure in Section 14-3933. For small estates, this process avoids the cost and complexity of a formal court hearing while still providing a clear, documented conclusion to the administration.
