Arkansas Code Title 28. Wills, Estates, and Fiduciary Relationships § 28-53-104. Final distribution order

(1) Not less than sixty (60) days have elapsed from the date of the filing of the final account or notice and hearing have been waived;

(2) The notice required by § 28-53-103 has been given or has been waived;

(3) The time for filing claims against the estate has expired;

(4) All claims have been paid, or contain a list of unpaid claims;

(5) There are contingent claims which have been allowed and whether the distributees take subject thereto;

(6) All state and federal inheritance and estate taxes have been paid or provided for; and

(7) The distribution authorized or approved is according to law.