Indiana Code Title 23. Business and Other Associations § 23-4-3-7

Sec. 7. Upon the settlement of such partnership business, the surviving partner or partners shall report the same to the proper court and pay the surplus belonging to such deceased partner into court, to be paid out, on the order of the judge, to such person or persons as may be entitled to the same by law;  and such surviving partner or partners shall settle such partnership business within two (2) years from the filing of such inventory and appraisement, unless the court for good cause shown shall grant a longer time.