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North Carolina General Statutes Chapter 28A Administration of Decedents' Estates

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Article 1 - Definitions and Other General Provisions.

• N.C. Gen. Stat. § 28A-1-1.   Definitions
  As used in this Chapter, unless the context otherwise requires, the term: (1) "Collector" means any person authorized to take possession, custody, or control of...
• N.C. Gen. Stat. § 28A-1-2.   Repealed by Session Laws 1979, c. 88, s. 2

Article 2 - Jurisdiction for Probate of Wills and Administration of Estates of Decedents.

• N.C. Gen. Stat. § 28A-2-1.   Clerk of superior court
  The clerk of superior court of each county, ex officio judge of probate, shall have jurisdiction of the administration, settlement, and distribution of estates of...
• N.C. Gen. Stat. § 28A-2-2.   Assistant clerk of superior court
  An assistant clerk of superior court shall have jurisdiction as provided by G.S. 7A‑102. (1973, c. 1329, s. 3.)
• N.C. Gen. Stat. § 28A-2-3.   Jurisdiction where clerk interested
  Whenever the clerk of superior court is a subscribing witness to a will offered for probate in his county or has an interest, direct or...

Article 3 - Venue for Probate of Wills and Administration of Estates of Decedents.

• N.C. Gen. Stat. § 28A-3-1.   Proper county
  The venue for the probate of a will and for all proceedings relating to the administration of the estate of a decedent shall be: (1)...
• N.C. Gen. Stat. § 28A-3-2.   Proceedings to determine venue
  (a) If proceedings are commenced in more than one county or if upon commencement of a proceeding a question arises as to the proper county...
• N.C. Gen. Stat. § 28A-3-3.   Procedure after determination of improper appointment
  Where a person has been improperly appointed, and a different person in another county is determined under G.S. 28A‑3‑2(a) to be the properly appointed personal...
• N.C. Gen. Stat. § 28A-3-4.   Liability of personal representative appointed in improper county
  When a personal representative has been appointed in an improper county, and a different person in another county is determined under G.S. 28A‑3‑2(a) to be...
• N.C. Gen. Stat. § 28A-3-5.   Waiver of venue
  If questions as to priority of venue are not raised within three months after the issuance of letters testamentary or letters of administration to the...

Article 4 - Qualification and Disqualification for Letters Testamentary and Letters of Administration.

• N.C. Gen. Stat. § 28A-4-1.   Order of persons qualified to serve
  (a) Letters Testamentary. Letters testamentary shall be granted to the executor or executors named or designated in the will, or if no such person qualifies,...
• N.C. Gen. Stat. § 28A-4-2.   Persons disqualified to serve as personal representative
  No person is qualified to serve as a personal representative who: (1) Is under 18 years of age; (2) Has been adjudged incompetent in a...

Article 5 - Renunciation by Personal Representative

• N.C. Gen. Stat. § 28A-5-1.   Renunciation by executor
  (a) Express Renunciation by Executor. Any person named or designated as executor in a duly probated will may renounce the office by filing with the...
• N.C. Gen. Stat. § 28A-5-2.   Renunciation of right to administer
  (a) Express Renunciation. Any person entitled to apply for letters of administration may renounce the office by filing with the clerk of superior court a...

Article 6 - Appointment of Personal Representative.

• N.C. Gen. Stat. § 28A-6-1.   Application for letters; grant of letters
  (a) The application for letters of administration or letters testamentary shall be in the form of an affidavit sworn to before an officer authorized to...
• N.C. Gen. Stat. § 28A-6-2.   Letters issued without notice; exceptions
  Letters of administration or letters testamentary may be issued without notice, except: (1) When the applicant is not entitled to priority of appointment under G.S....
• N.C. Gen. Stat. § 28A-6-3.   Appointment of successor to personal representative
  When the appointment of a sole or last surviving personal representative is terminated by death, resignation pursuant to Article 10 of this Chapter, or revocation...
• N.C. Gen. Stat. § 28A-6-4.   Right to contest appointment; procedure
  Prior to the issuance of letters, any interested person may, by written objection filed with the clerk of superior court, with notice to the applicant,...
• N.C. Gen. Stat. § 28A-6-5.   Letters not subject to collateral attack
  The validity of letters issued shall not be subject to collateral attack. (1973, c. 1329, s. 3.)

Article 7 - Oath.

• N.C. Gen. Stat. § 28A-7-1.   Oath required before letters issue
  Before letters testamentary, letters of administration or letters of collection are issued to any person, he shall take and subscribe an oath or affirmation before...

Article 8 - Bond.

• N.C. Gen. Stat. § 28A-8-1.   Bond required before letters issue; when bond not required
  (a) Except as otherwise provided in subsection (b), every personal representative, before letters are issued, shall give bond, conditioned as provided in G.S. 28A‑8‑2. (b)...
• N.C. Gen. Stat. § 28A-8-1.1.   Deposited money; exclusion in computing amount of bond
  Notwithstanding the provisions of G.S. 28A‑8‑1, in any proceeding for the determination of the amount of bond to be required of the personal representative or...
• N.C. Gen. Stat. § 28A-8-2.   Provisions of bond
  A bond given pursuant to this Article shall be: (1) Payable to the State to the use of all persons interested in the estate; and...
• N.C. Gen. Stat. § 28A-8-3.   Modification of bond requirements
  (a) Increase of Bond or Security in Case of Inadequacy or Insufficiency. The clerk of superior court may, on his own motion or upon verified...
• N.C. Gen. Stat. § 28A-8-4.   Failure to give additional bond; letters revoked
  If any personal representative fails to give an additional bond or new bond or to furnish additional security as ordered by the clerk of superior...
• N.C. Gen. Stat. § 28A-8-5.   Rights of surety in danger of loss
  Any surety on the bond of a personal representative who is in danger of loss under his suretyship may file his petition on oath with...
• N.C. Gen. Stat. § 28A-8-6.   Action against obligors on bond of personal representative
  Any person injured by the breach of any bond given by a personal representative or collector may institute a civil action against one or more...

Article 9 - Revocation of Letters.

• N.C. Gen. Stat. § 28A-9-1.   Revocation after hearing
  (a) Grounds. Letters testamentary, letters of administration, or letters of collection may be revoked after hearing on any of the following grounds: (1) The person...
• N.C. Gen. Stat. § 28A-9-2.   Summary revocation
  (a) Grounds. Letters testamentary, letters of administration, or letters of collection, shall be revoked by the clerk of superior court without hearing when: (1) After...
• N.C. Gen. Stat. § 28A-9-3.   Effect of revocation
  Upon entry of the order revoking his letters, the authority of the personal representative or collector shall cease. He shall surrender all assets of the...
• N.C. Gen. Stat. § 28A-9-4.   Appeal; stay effected
  Any interested person may appeal from the order of the clerk of superior court granting or denying revocation. The procedure shall be the same as...
• N.C. Gen. Stat. § 28A-9-5.   Interlocutory orders
  Pending any proceeding or appeal with respect to revocation of letters, the clerk of superior court may enter such interlocutory orders as are necessary to...
• N.C. Gen. Stat. § 28A-9-6.   Appointment of successor to personal representative or collector whose letters have been revoked; when not required
  Upon the revocation of letters issued to a sole or last surviving personal representative or collector, the clerk of superior court shall appoint another personal...
• N.C. Gen. Stat. § 28A-9-7.   Rights and duties devolve on successor
  After the revocation of letters pursuant to this Article and upon the qualification and appointment of a successor, the substituted personal representative or collector shall...

Article 10 - Resignation.

• N.C. Gen. Stat. § 28A-10-1.   Clerk's power to accept resignation
  The clerk of superior court in the county where a person has been appointed personal representative shall have the power to accept his resignation. (1973,...
• N.C. Gen. Stat. § 28A-10-2.   Contents of petition; notice
  (a) When a personal representative desires to resign his office, he shall file a verified petition in the office of the clerk of the superior...
• N.C. Gen. Stat. § 28A-10-3.   Statement of account; record of conduct
  When the personal representative files his petition requesting permission to resign his office, he shall also file a verified statement of: (1) His accounts since...
• N.C. Gen. Stat. § 28A-10-4.   Hearing; order
  The clerk of superior court shall conduct a hearing on the petition not sooner than 10 days nor later than 20 days after notice to...
• N.C. Gen. Stat. § 28A-10-5.   When resignation becomes effective
  The resignation shall not become effective until: (1) A successor has been duly qualified, unless G.S. 28A‑10‑8 is applicable; and (2) The clerk of superior...
• N.C. Gen. Stat. § 28A-10-6.   Appeal; stay effected
  Any interested person who has appeared at the hearing and objected to the order of the clerk of superior court granting or denying resignation may...
• N.C. Gen. Stat. § 28A-10-7.   Rights and duties devolve on successor
  Upon the qualification and appointment of a successor to a personal representative whose resignation has been allowed as provided in G.S. 28A‑10‑4, the substituted personal...
• N.C. Gen. Stat. § 28A-10-8.   When appointment of successor to personal representative who has resigned is not required
  When two or more personal representatives have qualified, and one or more personal representatives resign pursuant to this Article, leaving in office one or more...

Article 11 - Collectors.

• N.C. Gen. Stat. § 28A-11-1.   Appointment and qualifications of collectors
  When for any reason other than a situation provided for in Chapter 28B or Chapter 28C entitled "Estates of Absentees in Military Service" and "Estates...
• N.C. Gen. Stat. § 28A-11-2.   Oath and bond
  Every collector shall take an oath as prescribed in G.S. 28A‑7‑1 and give bond as required in Article 8 of this Chapter for personal representatives....
• N.C. Gen. Stat. § 28A-11-3.   Duties and powers of collectors
  (a) Every collector shall: (1) Take such possession, custody, or control of the personal property of the decedent as in the exercise of reasonable judgment...
• N.C. Gen. Stat. § 28A-11-4.   When collectors' powers cease; settlement of accounts
  (a) When letters testamentary or letters of administration are issued, or when in any case the clerk of superior court terminates the appointment of the...
• N.C. Gen. Stat. § 28A-11-5.   Compensation
  A collector shall be compensated in accordance with Article 23 of this Chapter. (1977, c. 814, s. 4.)

Article 12 - Public Administrator.

• N.C. Gen. Stat. § 28A-12-1.   Appointment and term
  There shall be a public administrator in every county, appointed by the clerk of superior court, with the written approval of the senior resident superior...
• N.C. Gen. Stat. § 28A-12-2.   Oath of office
  The public administrator shall take and subscribe an oath or affirmation in the form provided in G.S. 11‑11 for administrators and in the manner provided...
• N.C. Gen. Stat. § 28A-12-3.   Qualification and bond
  (a) The public administrator shall qualify and give bond with regard to each estate administered by him as provided in Article 8 of this Chapter,...
• N.C. Gen. Stat. § 28A-12-4.   When public administrator shall apply for letters
  The public administrator shall apply for and may, with the approval of the clerk of superior court, obtain letters on the estates of decedents when:...
• N.C. Gen. Stat. § 28A-12-5.   Powers and duties
  (a) The public administrator shall have, in respect to the several estates in his hands, all the rights and powers and shall be subject to...
• N.C. Gen. Stat. § 28A-12-6.   Removal from office
  If letters of administration issued to the public administrator with respect to any estate are subsequently revoked on the grounds that they were obtained by...
• N.C. Gen. Stat. § 28A-12-7.   Procedure after removal from office
  The clerk of superior court shall require of any public administrator who is removed from office pursuant to G.S. 28A‑12‑6 a complete accounting of all...
• N.C. Gen. Stat. § 28A-12-8.   Compensation
  A public administrator shall be compensated in accordance with Article 23 of this Chapter. (1977, c. 814, s. 5.)

Article 13 - Representative's Powers, Duties and Liabilities.

• N.C. Gen. Stat. § 28A-13-1.   Time of accrual of duties and powers
  The duties and powers of a personal representative commence upon his or her appointment. The powers of a personal representative relate back to give acts...
• N.C. Gen. Stat. § 28A-13-2.   General duties; relation to persons interested in estate
  A personal representative is a fiduciary who, in addition to the specific duties stated in this Chapter, is under a general duty to settle the...
• N.C. Gen. Stat. § 28A-13-3.   Powers of a personal representative or fiduciary
  (a) Except as qualified by express limitations imposed in a will of the decedent or a court order, and subject to the provisions of G.S....
• N.C. Gen. Stat. § 28A-13-4.   Continuance of farming operations of deceased persons
  When any person dies while engaged in farming operations, his personal representative is authorized to continue such farming operations until the end of the current...
• N.C. Gen. Stat. § 28A-13-5.   Personal representatives hold in joint tenancy
  Any estate or interest in property which becomes vested in two or more personal representatives shall be held by them in joint tenancy with the...
• N.C. Gen. Stat. § 28A-13-6.   Exercise of powers of joint personal representatives by one or more than one
  (a) Repealed by Session Laws 2005‑192, s. 5, effective January 1, 2006. (b) If a will expressly makes provision for the execution of any of...
• N.C. Gen. Stat. § 28A-13-7.   Powers and duties of successor personal representative
  A successor personal representative is one appointed to succeed a personal representative whose appointment has terminated by death, resignation or revocation. Unless a contrary intent...
• N.C. Gen. Stat. § 28A-13-8.   Powers and duties of administrator with will annexed
  When an administrator with the will annexed has been appointed, whether or not he is succeeding a previously appointed personal representative, he has the same...
• N.C. Gen. Stat. § 28A-13-9.   Powers of surviving personal representative
  When one or more of those nominated as coexecutors in a will is not appointed, or when the appointment of one or more joint personal...
• N.C. Gen. Stat. § 28A-13-10.   Liability of personal representative
  (a) Property of Estate. A personal representative shall be liable for and chargeable in his accounts with all of the estate of the decedent which...

Article 14 - Notice to Creditors.

• N.C. Gen. Stat. § 28A-14-1.   Notice for claims
  (a) Every personal representative and collector after the granting of letters shall notify all persons, firms and corporations having claims against the decedent to present...
• N.C. Gen. Stat. § 28A-14-1.1.   Validation of certain notices
  (a) Any notice to creditors published or posted under G.S. 28A‑14‑1 which did not, in the advertisement, name the day after which claims could not...
• N.C. Gen. Stat. § 28A-14-2.   Proof of notice
  A copy of the notice directed by G.S. 28A‑14‑1(a) to be posted or published, together with an affidavit or affidavits of one of the persons...
• N.C. Gen. Stat. § 28A-14-3.   Personal notice to creditor
  The personal representative or collector may cause the notice to be personally served on any creditor. (1868‑9, c. 113, s. 32; Code, s. 1424; 1885,...

Article 15 - Assets; Discovery of Assets.

• N.C. Gen. Stat. § 28A-15-1.   Assets of the estate generally
  (a) All of the real and personal property, both legal and equitable, of a decedent shall be assets available for the discharge of debts and...
• N.C. Gen. Stat. § 28A-15-2.   Title and possession of property
  (a) Personal Property. Subsequent to the death of the decedent and prior to the appointment and qualification of the personal representative or collector, the title...
• N.C. Gen. Stat. § 28A-15-3.   Nonexoneration of encumbered property
  When real or personal property subject to any lien or security interest, except judgment liens, is specifically devised, the devisee takes the property subject to...
• N.C. Gen. Stat. § 28A-15-4.   Encumbered assets
  When any assets of the estate are encumbered by mortgage, pledge, lien or other security interest, the personal representative may pay the encumbrance or any...
• N.C. Gen. Stat. § 28A-15-5.   Order in which assets appropriated; abatement
  (a) General Rules. In the absence of testamentary indication as to the order of abatement, or some other controlling statute, shares of devisees and of...
• N.C. Gen. Stat. § 28A-15-6.   Federal income tax refunds – joint returns
  Upon the determination by the United States Treasury Department of an overpayment of income tax by a married couple filing a joint federal income tax...
• N.C. Gen. Stat. § 28A-15-7.   Federal income tax refunds – separate returns
  Upon the determination by the United States Treasury Department of an overpayment of income tax by any married person filing a separate return, any refund...
• N.C. Gen. Stat. § 28A-15-8.   State income tax returns
  Upon the determination by the Secretary of Revenue of North Carolina of an overpayment of income tax by any married person, any refund of the...
• N.C. Gen. Stat. § 28A-15-9.   Excess funds
  If the amount of any refund exceeds the sums specified in G.S. 28A‑15‑6, 28A‑15‑7 or 28A‑15‑8, the sums specified therein and one half of any...
• N.C. Gen. Stat. § 28A-15-9.1.   Phase II payments
  A Phase II payment as defined in G.S. 28A‑21‑3.1 shall be the property of the distributees paid in accordance with that section. (2003‑295, s. 1.)
• N.C. Gen. Stat. § 28A-15-10.   Assets of decedent's estate for limited purposes
  (a) When needed to satisfy claims against a decedent's estate, assets may be acquired by a personal representative or collector from the following sources: (1)...
• N.C. Gen. Stat. § 28A-15-11.   Debt due from personal representative not discharged by appointment
  The appointment of any person as personal representative does not discharge any debt or demand due from such person to the decedent. (1868‑9, c. 113,...
• N.C. Gen. Stat. § 28A-15-12.   Examination of persons or corporations believed to have possession of property of decedent
  (a) Whenever a personal representative or collector makes oath or affirmation before the clerk of superior court of the county where the party to be...
• N.C. Gen. Stat. § 28A-15-13.   Opening and inventory of decedent's safe-deposit box
  (a) Definitions. The following definitions apply to this section: (1) Institution. Any entity or person having supervision or possession of a safe‑deposit box to which...

Article 16 - Sales or Leases of Personal Property.

• N.C. Gen. Stat. § 28A-16-1.   Sales or leases without court order
  (a) A personal representative has the power to sell, at either a public or private sale, or to lease, personal property of the decedent without...
• N.C. Gen. Stat. § 28A-16-2.   Sales or leases by court order
  (a) All sales or leases of personal property of the decedent by a collector shall be made only upon order obtained, by motion, from the...
• N.C. Gen. Stat. § 28A-16-3.   Sales of household furnishings
  If the decedent is survived by a spouse, no sale or lease shall be made of the household furnishings in the usual dwelling house occupied...

Article 17 - Sales, Leases or Mortgages of Real Property.

• N.C. Gen. Stat. § 28A-17-1.   Sales of real property
  Pursuant to authority contained in G.S. 28A‑15‑1 the personal representative may, at any time, apply to the clerk of superior court of the county where...
• N.C. Gen. Stat. § 28A-17-2.   Contents of petition for sale
  The petition to sell real property shall include: (1) A description of the real property and interest therein sought to be sold; (2) The names,...
• N.C. Gen. Stat. § 28A-17-3.   Petition for partition
  When it is alleged that the real property of the decedent sought to be sold consists in whole or in part of an undivided interest...
• N.C. Gen. Stat. § 28A-17-4.   Heirs and devisees necessary parties
  No order to sell real property shall be granted until the heirs and devisees of the decedent have been made parties to the proceeding by...
• N.C. Gen. Stat. § 28A-17-5.   Property subject to sale; conveyance by deceased in fraud of creditors
  The real property subject to sale under this Article shall include real property recovered from a fraudulent alienee pursuant to G.S. 28A‑15‑10(b). (1868‑9, c. 113,...
• N.C. Gen. Stat. § 28A-17-6.   Adverse claimant to be heard; procedure
  When the real property sought to be sold, or any interest therein, is claimed by another person, such claimant may be made a party to...
• N.C. Gen. Stat. § 28A-17-7.   Order granted if petition not denied; public or private sale; procedure for sale
  If, by default or admission, the allegations in the petition are not controverted, the clerk of superior court may summarily order a sale. The procedure...
• N.C. Gen. Stat. § 28A-17-8.   Under power in will, sales public or private
  Sales of real property made pursuant to authority given by will may be either public or private, unless the will otherwise directs, and may be...
• N.C. Gen. Stat. § 28A-17-9.   Death of vendor under contract; representative to convey
  When any decedent has contracted to sell any real property and has given bond or other enforceable written contract to the purchaser to convey the...
• N.C. Gen. Stat. § 28A-17-10.   Title in personal representative for estate; he or successor to convey
  When real property is conveyed to a personal representative for the benefit of the estate he represents, he or any successor personal representative may sell...
• N.C. Gen. Stat. § 28A-17-11.   Personal representative may lease or mortgage
  In lieu of asking for an order of sale of real property, the personal representative may request the clerk of superior court to issue to...
• N.C. Gen. Stat. § 28A-17-12.   Sale, lease or mortgage of real property by heirs or devisees
  (a) If the first publication or posting of the general notice to creditors as provided for in G.S. 28A‑14‑1 occurs within two years after the...
• N.C. Gen. Stat. § 28A-17-13.   Prior validating acts
  Chapter 70 of the Public Laws of 1923, Chapter 48 of the Public Laws of 1925, Chapter 146 of the Public Laws of 1931, and...

Article 18 - Actions and Proceedings.

• N.C. Gen. Stat. § 28A-18-1.   Survival of actions to and against personal representative
  (a) Upon the death of any person, all demands whatsoever, and rights to prosecute or defend any action or special proceeding, existing in favor of...
• N.C. Gen. Stat. § 28A-18-2.   Death by wrongful act of another; recovery not assets
  (a) When the death of a person is caused by a wrongful act, neglect or default of another, such as would, if the injured person...
• N.C. Gen. Stat. § 28A-18-3.   To sue or defend in representative capacity
  All actions and proceedings brought by or against personal representatives or collectors upon any cause of action or right to which the estate of the...
• N.C. Gen. Stat. § 28A-18-4.   Service on or appearance of one binds all
  In actions against personal representatives or collectors, they are all to be considered as one person, representing the decedent; and if the summons is served...
• N.C. Gen. Stat. § 28A-18-5.   When creditors may sue on claim; execution in such action
  An action may be brought by a creditor against the personal representative or collector on a demand at any time after it is due, but...
• N.C. Gen. Stat. § 28A-18-6.   Service by publication on executor without bond
  Whenever process may issue against an executor who has not given bond, and the same cannot be served upon him by reason of his absence...
• N.C. Gen. Stat. § 28A-18-7.   Execution by successor in office
  Any personal representative or collector may have execution issued on any judgment recovered by any person who preceded him in the administration of the estate,...
• N.C. Gen. Stat. § 28A-18-8.   Action to continue, though letters revoked
  In case the letters of a personal representative or collector are revoked, pending an action to which he is a party, the adverse party may,...

Article 19 - Claims against the Estate.

• N.C. Gen. Stat. § 28A-19-1.   Manner of presentation of claims
  (a) A claim against a decedent's estate must be in writing and state the amount or item claimed, or other relief sought, the basis for...
• N.C. Gen. Stat. § 28A-19-2.   Further information or affidavit of claim may be required
  (a) If the personal representative or collector so elects, he may demand any or all of the following prior to taking action on the claim:...
• N.C. Gen. Stat. § 28A-19-3.   Limitations on presentation of claims
  (a) All claims against a decedent's estate which arose before the death of the decedent, except contingent claims based on any warranty made in connection...
• N.C. Gen. Stat. § 28A-19-4.   Payment of claims and charges
  As soon as the personal representative or collector is possessed of sufficient means over and above the other costs of administration, he shall pay the...
• N.C. Gen. Stat. § 28A-19-5.   Contingent claims
  If a contingent or unliquidated claim becomes absolute before the distribution of the estate of the decedent, it shall be paid in the same manner...
• N.C. Gen. Stat. § 28A-19-6.   Order of payment of claims
  (a) After payment of costs and expenses of administration, the claims against the estate of a decedent must be paid in the following order: First...
• N.C. Gen. Stat. § 28A-19-7.   Satisfaction of claims other than by payment
  Notwithstanding any provision of law to the contrary, (1) If a decedent was liable in person at the time of his death for the payment...
• N.C. Gen. Stat. § 28A-19-8.   Funeral expenses of decedent
  (a) Any person authorized under G.S. 130A‑420 to dispose of a decedent's body may bind a decedent's estate for funeral expenses and related charges, including...
• N.C. Gen. Stat. § 28A-19-9.   Gravestone authorized
  It is lawful for personal representatives to provide suitable gravestones to mark the graves of their testators or intestates, and to pay for the cost...
• N.C. Gen. Stat. § 28A-19-10.   Perpetual care of cemetery lot
  It shall be lawful for a personal representative to provide for perpetual care for the lot upon which is located the grave of the testator...
• N.C. Gen. Stat. § 28A-19-11.   Pleading statute of limitations
  When claims are not barred pursuant to G.S. 28A‑19‑3, it shall be within the discretion of the personal representative or collector acting in good faith...
• N.C. Gen. Stat. § 28A-19-12.   Claims due representative not preferred
  No property or assets of the decedent shall be retained by the personal representative or collector in satisfaction of his own claim, in preference to...
• N.C. Gen. Stat. § 28A-19-13.   No preference within class
  No personal representative or collector shall give to any claim any preference whatever, either by paying it out of its class or by paying thereon...
• N.C. Gen. Stat. § 28A-19-14.   Claims not due rebated
  Claims owed by the estate but not yet due may be paid by the personal representative on a rebate of interest thereon for the time...
• N.C. Gen. Stat. § 28A-19-15.   Disputed claim may be referred
  If the personal representative doubts the justness of any claim so presented, he may enter into an agreement, in writing, with the claimant, to refer...
• N.C. Gen. Stat. § 28A-19-16.   Disputed claim not referred barred in three months
  If a claim is presented to and rejected by the personal representative or collector, and not referred as provided in G.S. 28A‑ 19‑15, the claimant...
• N.C. Gen. Stat. § 28A-19-17.   No lien by suit against representative
  No lien shall be created by the commencement of a suit against a personal representative or collector. (1868‑9, c. 113, s. 41; Code, s. 1432;...
• N.C. Gen. Stat. § 28A-19-18.   When costs against representative allowed
  No costs shall be recovered in any action against a personal representative or collector unless it appears that payment was unreasonably delayed or neglected, or...
• N.C. Gen. Stat. § 28A-19-19.   Claims for equitable distribution
  (a) The provisions of G.S. 28A‑19‑5 and G.S. 28A‑19‑7 shall not apply to claims for equitable distribution. (b) The personal representative may enter into an...

Article 20 - Inventory.

• N.C. Gen. Stat. § 28A-20-1.   Inventory within three months
  Every personal representative and collector, within three months after his qualification, shall return to the clerk, on oath, a just, true and perfect inventory of...
• N.C. Gen. Stat. § 28A-20-2.   Compelling the inventory
  (a) If the inventory specified in G.S. 28A‑20‑1 is not filed as prescribed, the clerk of superior court must issue an order requiring the personal...
• N.C. Gen. Stat. § 28A-20-3.   Supplemental inventory
  (a) Whenever any property not included in the original inventory report becomes known to any personal representative or collector or whenever the personal representative or...
• N.C. Gen. Stat. § 28A-20-4.   Employment of appraisers
  A personal representative or collector may, but shall not be required to, employ qualified and disinterested appraisers to assist in ascertaining the fair market value...

Article 21 - Accounting.

• N.C. Gen. Stat. § 28A-21-1.   Annual accounts
  Until the final account has been filed pursuant to G.S. 28A‑21‑2, the personal representative or collector shall, for so long as any of the property...
• N.C. Gen. Stat. § 28A-21-2.   Final accounts
  (a) Unless the time for filing the final account has been extended by the clerk of superior court, the personal representative or collector must file...
• N.C. Gen. Stat. § 28A-21-3.   What accounts must contain
  Accounts filed with the clerk of superior court pursuant to G.S. 28A‑21‑1, signed and under oath, shall contain: (1) The period which the account covers...
• N.C. Gen. Stat. § 28A-21-3.1.   Phase II tobacco grower and quota owner payments; list of Phase II distributees
  (a) The following definitions apply in this section: (1) "National Tobacco Grower Settlement Trust" means the trust established by tobacco companies to provide payments to...
• N.C. Gen. Stat. § 28A-21-4.   Clerk may compel account
  If any personal representative or collector fails to account as directed in G.S. 28A‑9‑3, 28A‑21‑1 or 28A‑21‑2 or renders an unsatisfactory account, the clerk of...
• N.C. Gen. Stat. § 28A-21-5.   Vouchers presumptive evidence
  Vouchers, without other proof, are presumptive evidence of disbursement, unless impeached. If lost, the accounting party must, if required, make oath to that fact setting...

Article 22 - Distribution.

• N.C. Gen. Stat. § 28A-22-1.   Scheme of distribution; testate and intestate estates
  After the payment of costs of administration, taxes and other valid claims against the decedent's estate, the personal representative shall distribute the remaining assets of...
• N.C. Gen. Stat. § 28A-22-2.   Shares of after-born and after-adopted children
  The share of an after‑born or after‑adopted child, as provided by G.S. 29‑9 and 31‑5.5, shall be allotted to him out of any undevised real...
• N.C. Gen. Stat. § 28A-22-3.   Special proceeding against unknown heirs of decedent before distribution of estate
  If there may be heirs, born or unborn, of the decedent, other than those known to the personal representative and whose names and residences are...
• N.C. Gen. Stat. § 28A-22-4.   Distribution to nonresident trustee only upon appointment of process agent
  (a) No assets of the estate of a decedent subject to administration in this State shall be delivered or transferred to a trustee of a...
• N.C. Gen. Stat. § 28A-22-5.   Distribution of assets in kind in satisfaction of bequests and transfers in trust
  (a) Subject to the provisions of subsection (b) of this section, whenever under any will or trust indenture the executor, trustee or other fiduciary is...
• N.C. Gen. Stat. § 28A-22-6.   Agreements with taxing authorities to secure benefit of federal marital deduction
  The executor, trustee, or other fiduciary having discretionary powers under a will or trust indenture with respect to the selection of assets to be distributed...
• N.C. Gen. Stat. § 28A-22-7.   Distribution to parent or guardian of a minor
  (a) If a devise or legacy of personal property to a person under the age of 18 has a total value of less than one...
• N.C. Gen. Stat. § 28A-22-8.   Executor or trustee; discretion over distributions
  Unless otherwise restricted by the terms of the will or trust, an executor or trustee shall have absolute discretion to make distributions in cash or...
• N.C. Gen. Stat. § 28A-22-9.   Distribution to known but unlocated devisees or heirs
  (a) If there are known but unlocated devisees or heirs of property held by the personal representative, the personal representative may deliver the share of...
• N.C. Gen. Stat. § 28A-22-10.   Distribution of assets of inoperative trust
  When the facts at the time of distribution of property to a trust are such that the trust would be inoperative under the terms of...

Article 23 - Settlement.

• N.C. Gen. Stat. § 28A-23-1.   Settlement after final account filed
  When the personal representative or collector has paid or otherwise satisfied or provided for all claims against the estate, has distributed the remainder of the...
• N.C. Gen. Stat. § 28A-23-2.   Payment into court of fund due minor
  When any personal representative or collector holds property due a minor without a guardian and desires to file his petition for settlement, he may deliver...
• N.C. Gen. Stat. § 28A-23-3.   Commissions allowed personal representatives; representatives guilty of misconduct or default
  (a) Personal representatives, collectors or public administrators shall be entitled to commissions to be fixed in the discretion of the clerk of superior court not...
• N.C. Gen. Stat. § 28A-23-4.   Counsel fees allowable to attorneys serving as representatives
  The clerk of superior court, in his discretion, is authorized and empowered to allow counsel fees to an attorney serving as a personal representative, collector...
• N.C. Gen. Stat. § 28A-23-5.   Reopening administration
  If, after an estate has been settled and the personal representative discharged, other property of the estate shall be discovered, or if it shall appear...

Article 24 - 120-Hour Survivorship Requirement; Revised Simultaneous Death Act.

• N.C. Gen. Stat. § 28A-24-1.   Definitions
  In this Article: (1) "Co‑owners with right of survivorship" includes joint tenants in a joint tenancy with right of survivorship, tenants by the entireties, and...
• N.C. Gen. Stat. § 28A-24-2.   Requirement of survival by 120 hours
  (a) Except as otherwise provided in this Article, where the title to property, the devolution of property, the right to elect an interest in property,...
• N.C. Gen. Stat. § 28A-24-3.   Co-owners with right of survivorship; requirement of survival by 120 hours
  Except as otherwise provided in this Article, (i) if it is not established by clear and convincing evidence that one of two co‑owners with right...
• N.C. Gen. Stat. § 28A-24-4.   Survival of an event; 120-hour period not applicable
  For purposes of a governing instrument that requires survival of an event, other than the death of another individual, the 120‑hour survivorship requirement of this...
• N.C. Gen. Stat. § 28A-24-5.   Victim deemed to survive slayer
  Notwithstanding any other provisions of this Article, solely for the purpose of determining whether the victim is entitled to any right or benefit that depends...
• N.C. Gen. Stat. § 28A-24-6.   Exceptions to the 120-hour survival requirement
  Survival by 120 hours is not required if any of the following apply: (1) The governing instrument contains language dealing explicitly with simultaneous deaths or...
• N.C. Gen. Stat. § 28A-24-7.   Evidence of death or status
  For purposes of this Article, the following rules of evidence apply relating to the determination of death and status of a beneficiary subject to a...
• N.C. Gen. Stat. § 28A-24-8.   Protection of payors, bona fide purchasers, and other third parties; personal liability of recipient
  (a) A payor or other third party is not liable for having made a payment or transferred an item of property or any other benefit...

Article 25 - Small Estates.

• N.C. Gen. Stat. § 28A-25-1.   Collection of property by affidavit when decedent dies intestate
  (a) When a decedent dies intestate leaving personal property, less liens and encumbrances thereon, not exceeding ten thousand dollars ($10,000) in value, at any time...
• N.C. Gen. Stat. § 28A-25-1.1.   Collection of property by affidavit when decedent dies testate
  (a) When a decedent dies testate leaving personal property, less liens and encumbrances thereon, not exceeding ten thousand dollars ($10,000) in value, at any time...
• N.C. Gen. Stat. § 28A-25-2.   Effect of affidavit
  The person paying, delivering, transferring or issuing personal property or the evidence thereof pursuant to an affidavit meeting the requirements of G.S. 28A‑25‑1(a) or G.S....
• N.C. Gen. Stat. § 28A-25-3.   Disbursement and distribution of property collected by affidavit
  (a) If there has been no personal representative or collector appointed by the clerk of superior court, the affiant who has collected personal property of...
• N.C. Gen. Stat. § 28A-25-4.   Clerk may compel compliance
  If any affiant who has collected personal property of the decedent by affidavit pursuant to G.S. 28A‑25‑1 or G.S. 28A‑25‑1.1 shall fail to make distribution...
• N.C. Gen. Stat. § 28A-25-5.   Subsequently appointed personal representative or collector
  Nothing in this Article shall preclude any interested person, including the affiant, from petitioning the clerk of superior court for the appointment of a personal...
• N.C. Gen. Stat. § 28A-25-6.   Payment to clerk of money owed decedent
  (a) As an alternative to the small estate settlement procedures of this Article, any person indebted to a decedent may satisfy such indebtedness by paying...

Article 26 - Foreign Personal Representatives and Ancillary Administration.

• N.C. Gen. Stat. § 28A-26-1.   Domiciliary and ancillary probate and administration
  The domiciliary, or original, administration of the estates of all decedents domiciled in North Carolina at the time of death shall be under the jurisdiction...
• N.C. Gen. Stat. § 28A-26-2.   Payment of debt and delivery of property to domiciliary personal representative of a nonresident decedent without ancillary administration in this State
  (a) At any time after the expiration of 60 days from the death of a nonresident decedent, any resident of this State indebted to the...
• N.C. Gen. Stat. § 28A-26-3.   Ancillary administration
  (a) Any domiciliary personal representative of a nonresident decedent upon the filing of a certified or exemplified copy of letters of appointment with the clerk...
• N.C. Gen. Stat. § 28A-26-4.   Bonds
  (a) Subject to the exception in subsection (b), any personal representative, including a domiciliary personal representative, who is granted ancillary letters of administration in this...
• N.C. Gen. Stat. § 28A-26-5.   Authority of domiciliary personal representative of a nonresident decedent
  The domiciliary personal representative of the nonresident decedent after qualifying as ancillary personal representative in this State is authorized to administer the North Carolina estate...
• N.C. Gen. Stat. § 28A-26-6.   Jurisdiction
  (a) A domiciliary personal representative of a nonresident decedent may invoke the jurisdiction of the courts of this State after qualifying as ancillary personal representative...
• N.C. Gen. Stat. § 28A-26-7.   Service on personal representative of a nonresident decedent
  A court of this State having jurisdiction of the subject matter and grounds for personal jurisdiction as provided in G.S. 28A‑26‑6 may exercise personal jurisdiction...
• N.C. Gen. Stat. § 28A-26-8.   Duties of personal representative in an ancillary administration
  (a) All assets of estates of nonresident decedents being administered in this State are subject to all claims, allowances and charges existing or established against...
• N.C. Gen. Stat. § 28A-26-9.   Remission of surplus assets by ancillary personal representative to domiciliary personal representative
  Unless a testator in a will otherwise directs, any assets (including proceeds from the sale of real estate) remaining after payment of claims against the...

Article 27 - Apportionment of Federal Estate Tax.

• N.C. Gen. Stat. § 28A-27-1.   Definitions
  For the purposes of this Article: (1) "Estate" means the gross estate of a decedent as determined for the purpose of the federal estate tax....
• N.C. Gen. Stat. § 28A-27-2.   Apportionment
    (a) Except as otherwise provided in subsection (b) of this section, or in G.S. 28A‑27‑5, G.S. 28A‑27‑6, or G.S. 28A‑27‑8, the tax shall be...
• N.C. Gen. Stat. § 28A-27-3.   Procedure for determining apportionment
  (a) The personal representative of a decedent shall determine the apportionment of the tax. (b) If the personal representative finds that it is inequitable to...
• N.C. Gen. Stat. § 28A-27-4.   Uncollected tax
  The personal representative shall not be under any duty to institute any suit or proceeding to recover from any person interested in the estate the...
• N.C. Gen. Stat. § 28A-27-5.   Exemptions, deductions, and credits
  (a) Any interest for which a deduction or exemption is allowed under the federal revenue laws in determining the value of the decedent's net taxable...
• N.C. Gen. Stat. § 28A-27-6.   No apportionment between temporary and remainder interests
  No interest in income and no estate for years or for life or other temporary interest in any property or fund is subject to apportionment...
• N.C. Gen. Stat. § 28A-27-7.   Fiduciary's rights and duties
  (a) The personal representative may withhold from any property of the decedent in his possession, distributable to any person interested in the estate, the amount...
• N.C. Gen. Stat. § 28A-27-8.   Difference with Federal Estate Tax Law
  If the liabilities of persons interested in the estate as prescribed by this Article differ from those which result under the Federal Estate Tax Law,...
• N.C. Gen. Stat. § 28A-27-9.   Effective date
  The provisions of this Article shall not apply to taxes due on account of the death of decedents dying prior to October 1, 1986. (1985...

Article 28 - Summary Administration.

• N.C. Gen. Stat. § 28A-28-1.   Summary administration where spouse is sole beneficiary
  When a decedent dies testate or intestate leaving a surviving spouse as the sole devisee or heir, the surviving spouse may file a petition for...
• N.C. Gen. Stat. § 28A-28-2.   Petition
  (a) The petition shall be signed by the surviving spouse and verified to be accurate and complete to the best of the spouse's knowledge and...
• N.C. Gen. Stat. § 28A-28-3.   Clerk's order
  If it appears to the clerk that the petition and supporting evidence, if any, comply with the requirements of G.S. 28A‑28‑2 and on the basis...
• N.C. Gen. Stat. § 28A-28-4.   Effect of order
  (a) The presentation of a certified copy of the order described in G.S. 28A‑28‑3 shall be sufficient to require the transfer to the spouse of...
• N.C. Gen. Stat. § 28A-28-5.   Effect of payment
  The person paying, delivering, transferring, or issuing property or the evidence thereof pursuant to the order described in G.S. 28A‑28‑3 is discharged and released to...
• N.C. Gen. Stat. § 28A-28-6.   Spouse's assumption of liabilities
  If the clerk grants the order for summary administration, the spouse shall be deemed to have assumed, to the extent of the value of the...
• N.C. Gen. Stat. § 28A-28-7.   Right to petition for appointment of personal representative; discharge of spouse's liability
  (a) Nothing in this Article shall preclude any person qualified to serve as personal representative pursuant to G.S. 28A‑4‑1, including the surviving spouse, from petitioning...

Last modified: August 6, 2008