Minnesota Statutes Probate; Property; Estates; Guardianships; Anatomical Gifts (Ch. 524-539) § 524.3-1003. Closing estates; by sworn statement of personal representative

(1) published notice to creditors and that the first publication occurred more than four months prior to the date of filing of the statement;

(2) fully administered the estate of the decedent by making payment, settlement or other disposition of all claims which were presented, expenses of administration and estate and other taxes, except as specified in the statement, and that the assets of the estate have been inventoried and distributed to the persons entitled. If any claims, expenses or taxes remain undischarged, the statement shall state in detail other arrangements which have been made to accommodate outstanding liabilities; and

(3) prior to filing the statement, sent a copy thereof to all distributees of the estate and to all creditors or other known claimants whose claims are neither paid nor barred and has furnished a full account in writing of the personal representative's administration to the distributees whose interests are affected thereby.