How to Fill Out Oregon Final Account and Petition for Distribution + FAQs

The Oregon Final Account and Petition for Distribution is the closing document a personal representative files to show the court every dollar that moved through an estate and to ask the judge for a general judgment of final distribution that releases the assets to the heirs. Oregon does not print one official statewide form for this filing. Instead, the personal representative drafts a pleading that must contain the exact items listed in ORS 116.083, and most filers follow a practitioner template or a county checklist to build it.

Getting this wrong stalls the entire estate. A single missing voucher, a math error in the receipts column, or a skipped tax statement can push the court to reject the account and force you to refile, which adds months and another round of notice to every heir and creditor. Oregon courts close thousands of probate estates each year, and the final account is the one document where a reasonable compensation error or a notice defect most often triggers a rejection.

Here is what you will learn in this guide:

• 📄 What the Final Account actually is, who must file it, and the statute that controls every line
• 🧾 The exact documents and numbers to gather before you open a blank pleading
• ✍️ A line-by-line walkthrough of every required section, with sample entries you can copy
• ⚖️ Three full filled-out examples that follow real estates from caption to signature
• 🚫 The field-level mistakes that get accounts rejected and how to dodge each one

What the Form Is and Who Must File It

The Final Account and Petition for Distribution is the last accounting a personal representative files when an Oregon estate is ready for final settlement. It does two jobs in one document. First, it accounts for every asset, every dollar received, and every dollar paid out during the administration. Second, it petitions the probate court for a judgment that names who gets what and in what share.

The person who must file it is the personal representative, the individual the court appointed to manage the estate. This is the same role many people still call the “executor.” If you signed the Letters Testamentary or Letters of Administration, you are the one who signs and files this account. You cannot delegate the legal duty, though you may hire a lawyer or accountant to help you prepare it.

The filing is required by ORS 116.083, which says a personal representative “shall make and file in the estate proceeding an account” when the estate is ready for final settlement and distribution. The probate court of the county where the estate was opened receives it. The deadline is event-driven rather than a fixed calendar date: you file the final account once all claims are resolved, all taxes are handled, and the estate is ready to close.

The consequence of ignoring this duty is serious. A personal representative who fails to account can be removed by the court, surcharged for losses, and held personally liable. The estate cannot legally close, the heirs cannot receive clean title, and you stay on the hook until the judgment is entered. Most personal representatives are grieving family members, not lawyers, so the statute and local checklists exist to walk you through it step by step.

Before You Start: Documents and Information You Need

Gather your paperwork before you draft a single line. The final account is a reconciliation, which means every number must trace back to a document. If you start writing without the source records, you will guess, and a guess on a court filing made under penalty of perjury is a risk you do not want.

Here is the pre-filing checklist. Pull each item together first.

• Your Letters Testamentary or Letters of Administration. These prove you are the appointed personal representative; without them the court will not act on your account.
• The filed Inventory (ORS 113.165). The account opens with the inventory total, so a missing or unfiled inventory leaves you with no starting number and an incomplete file.
• Every bank and investment statement for the estate account. These prove the beginning and ending balances; gaps in the statements create gaps in the account the court will flag.
• All vouchers and receipts for disbursements. Each payment out of the estate needs proof, and ORS 116.083(2)(d) requires vouchers to accompany the account unless the court excuses them.
• Proof you searched for and resolved creditor claims. The court checks that the claim period closed and that allowed claims were paid before distribution.
• Tax records and clearance. You must state that all Oregon income, estate, and personal property taxes are paid or secured, so have returns and confirmations ready.
• The will, if the estate is testate. The proposed distribution must match the will’s terms exactly, and you need the document to draft that schedule.
• Names, addresses, and shares of every heir or devisee. You must mail notice to each one, and a missing address stalls the objection clock.

Two more items round out the file. Keep a record of your own time and services if you plan to request the personal representative fee, and confirm whether any beneficiary is a minor or a person with a disability, because those distributions need extra protection like a conservatorship or special needs trust. Missing the protected-beneficiary issue can void a distribution and expose you to liability.

Where to Get the Form and How to Access It

Because Oregon publishes no single statewide fill-in-the-blank form, you build the account as a typed pleading. The most reliable starting points are the county probate checklists and practitioner templates that mirror the statute. The Oregon Judicial Department posts an Estate Accountings checklist that lists every required element, and several counties post their own versions, such as the Clackamas verified statement checklist for the short-form alternative.

Many self-filers use a ready-made template like the Final Account and Petition pleading and the companion Order Approving Final Account and general judgment. Treat any template as a frame, not a finished product, because your county’s Supplementary Local Rules (SLR) may add formatting or content requirements the template does not include.

You file the finished pleading through Oregon’s statewide Odyssey eFile system, the mandatory electronic filing portal for attorneys and the standard channel for most self-represented filers. Paper filing in person at the courthouse is allowed in some circuits if you are self-represented, but e-filing is the norm. Always confirm the current revision date on any checklist you rely on; the Judicial Department checklist was last revised in February 2024, and county checklists update on their own schedules.

Step-by-Step: How to Fill Out the Oregon Final Account and Petition for Distribution Line by Line

This section is the heart of the guide. Each part below maps to a required element of ORS 116.083 and the court’s accounting checklist. Build your pleading in this order, and use the exact statutory labels so the court clerk and judge can check your work against the checklist.

The Caption and Title

The caption is the block at the top of every Oregon court pleading. It asks for the court name, the county, the estate’s case number, the decedent’s name, and the title of the document. You answer it by typing the circuit court and county where the estate was opened, the assigned case number, and the decedent’s full legal name in the style “In the Matter of the Estate of [Name], Deceased.”

A specific example: Maria Lopez opened her father’s estate in Multnomah County, so her caption reads “In the Circuit Court of the State of Oregon for the County of Multnomah, In the Matter of the Estate of Robert Lopez, Deceased, Case No. 25PB01234.” The title line reads “Final Account and Petition for General Judgment of Final Distribution.”

A common nuance is the case number format. Oregon uses a year-prefixed format like 25PB01234, and copying it exactly from your Letters matters. A common mistake is typing the wrong case number, which routes your filing to the wrong file and can make the court treat it as unfiled. A misconception is that the caption is just a header you can shortcut; in fact, an incorrect caption can cause the clerk to reject the document at intake before a judge ever sees it.

Part 1: Period of Time Covered by the Account

This field asks for the exact span of time your account covers. In plain English, it is the start and end dates of your bookkeeping period. You answer it by stating the date your administration began for accounting purposes through the date you closed the books for this final account.

For example, Maria Lopez writes “This final account covers the period from March 15, 2025, through May 30, 2026.” The start date usually ties to your appointment, and the end date is the cutoff you used to total the estate.

The nuance is that a final account often follows one or more annual accounts. If you filed a prior account, this period picks up the day after the last account ended, not the day you were appointed. A common mistake is leaving a gap or an overlap between the prior account and this one, which means dollars fall into no period or get counted twice. A misconception is that the period is just a formality; the court uses it to confirm every transaction is captured exactly once, with no missing weeks.

Part 2: Total Value the Personal Representative Is Chargeable With

This field asks what you started with. It is the total value of the property you are responsible for, taken from the filed inventory, or from the ending balance of your prior account if you filed one. You answer it by stating the inventory total or prior balance as your opening figure.

For example, Carlos Mendez writes “The personal representative is chargeable with property valued at $312,450.00, per the Inventory filed June 1, 2025.” That number becomes the top line everything else flows from.

The nuance covers estates with a prior annual account: you use the prior account’s ending balance, not the original inventory, so you do not double-count growth or losses already reported. A common mistake is pulling a number that does not match the filed inventory, which the court catches instantly by comparing the two documents. A misconception is that you can update the inventory value here for market changes; you cannot, because gains and losses get reported as receipts and disbursements, not as a quiet change to the opening figure.

Part 3: All Money and Property Received

This field asks for everything that came into the estate during the period. That includes income like interest, dividends, rent, refunds, and the proceeds of any asset you sold. You answer it by listing each receipt with a date, a source, and an amount, then totaling the column.

For example, Carlos Mendez lists “Sale of 1420 Oak Street home: $285,000.00 (closed 9/12/2025); Interest on estate account: $412.18; State tax refund: $1,203.00,” then shows a receipts subtotal. Each line is its own entry, not a lump sum.

The nuance is asset sales: when you sell a house or car, you report the sale proceeds as a receipt, not the inventory value. A common mistake is reporting only the net check from a sale and hiding the costs, when the gross proceeds belong in receipts and the costs belong in disbursements. A misconception is that small amounts like a few dollars of interest can be skipped; the court reconciles to the penny, so an unreported deposit makes your ending balance fail to tie out.

Part 4: All Disbursements Made

This field asks for every dollar that left the estate. That covers debts, taxes, funeral costs, court fees, attorney fees, sale costs, and any approved interim distributions. You answer it by listing each payment with a date, a payee, a purpose, and an amount, then totaling the column, and you attach a voucher for each one.

For example, Janet Okафор lists “Funeral home, Riverside Memorial: $9,850.00; Multnomah County property tax: $3,120.00; Estate attorney fees: $4,500.00,” each backed by a receipt. ORS 116.083(2)(d) requires vouchers to accompany the account unless the court excuses them by order or rule.

The nuance is the voucher rule. If your county lets you hold vouchers instead of filing them, you must include a statement that you are keeping them and will let interested persons inspect them. A common mistake is paying a creditor whose claim was never formally allowed, which can make that payment a personal charge against you rather than the estate. A misconception is that canceled checks alone always suffice; many courts want the actual invoice or receipt that shows what the payment was for, not just proof that money moved.

Part 5: Money and Property on Hand

This field asks what is left. It is the property still in the estate at the end of the period, ready to be distributed. You answer it by listing the remaining cash and any unsold assets with current values, then totaling them.

For example, Maria Lopez writes “Property on hand for distribution: Cash in estate account $96,720.00; 2018 Toyota Camry, value $14,200.00; total $110,920.00.” This figure is what the heirs will actually receive.

The nuance is the reconciliation: your opening value (Part 2) plus receipts (Part 3) minus disbursements (Part 4) must equal property on hand (Part 5) to the penny. A common mistake is an ending balance that does not tie to this formula, which is the single most common reason courts bounce an account. A misconception is that “on hand” means only cash; unsold real estate, vehicles, and personal property all belong here at their current value.

Part 6: Tax Statements

This field asks you to certify the estate’s tax status. When the estate is ready to close, ORS 116.083(4) requires a statement that any required estate tax return has been filed and that all Oregon income, estate, and personal property taxes are paid or secured, with all due returns filed. You answer it by including both statements in plain, declarative sentences.

For example, Carlos Mendez writes “All Oregon income, estate, and personal property taxes due have been paid, all required tax returns have been filed, and any required estate tax return has been filed.” If a tax is not yet paid, you state how payment is secured by bond or deposit.

The nuance is the reserve. If a tax bill might still arrive, you can request a reserve to hold money back for it under ORS 116.083(4)(c). A common mistake is certifying taxes are paid when a final income tax return is still outstanding, which is a false statement under penalty of perjury. A misconception is that small estates owe no estate tax so the statement can be skipped; the statement is still required even when the answer is that no return was due.

Part 7: Personal Representative Compensation

This field asks how much you are paying yourself for serving. ORS 116.083(4)(d) requires a statement describing how your compensation was determined, and ORS 116.173 sets the statutory schedule. You answer it by stating the basis (the will or the statute) and showing the calculation.

The statutory schedule is 7% of the first $1,000, 4% of the next $9,000 (the $1,000–$10,000 band), 3% of the next $40,000 (the $10,000–$50,000 band), and 2% of everything over $50,000, which totals $1,630 on the first $50,000 plus 2% above that. You also get 1% of non-probate property reportable for estate tax, excluding life insurance. For example, Janet Okafor writes “Personal representative fee per ORS 116.173: $1,630 on the first $50,000 plus 2% of the remaining $108,000, totaling $3,790.00.”

The nuance is extraordinary fees: if you want more than the schedule for unusual work, you must support the request with an affidavit. A common mistake is using a flat percentage of the whole estate instead of the tiered bands, which inflates the fee and draws an objection. A misconception is that the personal representative fee is automatic; you must request it in the account, and you may also waive it entirely, which is common when a family member serves.

Part 8: The Petition for a Judgment of Distribution

This field is the “petition” half of the document. ORS 116.083(4)(e) requires a petition asking the court for a judgment that authorizes you to distribute the estate to named persons in named shares. You answer it by listing each distributee, their relationship, and the exact property or amount each receives.

For example, Maria Lopez writes “Petitioner requests a general judgment of final distribution directing distribution as follows: to Maria Lopez, daughter, 50%; to David Lopez, son, 50%; cash and the 2018 Toyota Camry to be divided equally.” The shares must match the will, or intestate law if there is no will.

The nuance is protected beneficiaries. If a distributee is a minor or a person with a disability, the distribution must route to a conservatorship, restricted account, or special needs trust, not directly to the person. A common mistake is a proposed distribution that does not match the will’s exact terms, which forces the court to reject the schedule. A misconception is that you can distribute first and account later; distributing before the judgment can make you personally liable if the shares turn out wrong.

Part 9: Notice of Time to File Objections

This field sets the objection clock. ORS 116.093 requires you to give notice that fixes a deadline to object that is at least 20 days after the notice is mailed. You answer it by including a notice section stating the objection deadline and mailing it to every required person.

For example, Carlos Mendez writes “Notice is given that objections to this final account and petition must be filed with the court no later than 20 days after the date this notice is mailed, on or before June 25, 2026.” You then mail it to all heirs or devisees, unpaid creditors, and others entitled to notice.

The nuance is who gets notice: heirs if intestate, devisees if testate, any unpaid creditor whose claim is not barred, DHS if it filed an unsettled claim, and the Attorney General if a charitable or religious residuary beneficiary is involved. A common mistake is missing one required recipient, which means the objection period never validly closes and the judgment can be challenged later. A misconception is that the personal representative must serve notice on themselves; ORS 116.093(3) says notice does not have to go to the personal representative.

Part 10: Declaration Under Penalty of Perjury and Signature

This field is your sworn signature. ORS 116.083(2)(g) requires a declaration under penalty of perjury in the form required by ORCP 1 E. You answer it by adding the declaration language, dating it, and signing as personal representative.

For example, Janet Okafor signs above the line “I hereby declare that the above statement is true to the best of my knowledge and belief, and that I understand it is made for use as evidence in court and is subject to penalty for perjury,” dated and signed Janet Okafor, Personal Representative.

The nuance is the out-of-country exception: if you are physically outside the United States, you use the unsworn declaration form under ORS 194.800 to 194.835. A common mistake is filing an unsigned or undated account, which the clerk treats as incomplete and rejects. A misconception is that the declaration is a formality; it makes every number in your account sworn testimony, so a knowing falsehood is a crime, not just a filing error.

Three Filled-Out Examples Using Real Scenarios

The three scenarios below show how different estates flow through the same account. Each follows one named personal representative from caption to distribution.

Scenario 1: Maria Lopez, Small Estate With Two Heirs, No Objections

Maria’s father died with a small intestate estate and two children as heirs. The administration was simple, with cash and one vehicle.

Form Section	What Maria Enters
Caption	In re Estate of Robert Lopez, Deceased, Multnomah County, Case No. 25PB01234
Period covered	March 15, 2025 through May 30, 2026
Chargeable with (inventory)	$118,400.00 per Inventory filed 4/1/2025
Money received	Interest $312.00; tax refund $908.00
Disbursements	Funeral $8,700.00; attorney $2,500.00; filing/accounting fees $626.00
Property on hand	Cash $96,720.00; 2018 Toyota Camry $14,200.00
Tax statement	All Oregon taxes paid; all required returns filed; no estate tax return required
PR fee	Waived
Proposed distribution	50% to Maria Lopez; 50% to David Lopez, both children
Objection deadline	On or before June 25, 2026 (20+ days after mailing)

Scenario 2: Carlos Mendez, Mid-Size Estate With a House Sale

Carlos served as personal representative for his aunt’s testate estate, which included a home he sold during administration and several beneficiaries under the will.

Form Section	What Carlos Enters
Caption	In re Estate of Elena Vega, Deceased, Washington County, Case No. 25PB04567
Period covered	June 1, 2025 through April 30, 2026
Chargeable with (inventory)	$312,450.00 per Inventory filed 6/1/2025
Money received	Home sale gross $285,000.00; interest $412.18; refund $1,203.00
Disbursements	Realtor and closing costs $19,400.00; creditor claims $14,250.00; attorney fees $6,800.00; taxes $3,120.00
Property on hand	Cash $256,495.18
Tax statement	All Oregon taxes paid or secured; estate tax return filed
PR fee	$1,630 on first $50,000 + 2% of remainder per ORS 116.173
Proposed distribution	Per will: 60% to nephew, 40% split among three cousins
Objection deadline	On or before May 22, 2026

Scenario 3: Janet Okafor, Estate With a Disputed Creditor Claim

Janet handled an intestate estate where one creditor claim was disputed and a minor heir was involved, which required extra protection in the distribution.

Form Section	What Janet Enters
Caption	In re Estate of Samuel Okafor, Deceased, Lane County, Case No. 25PB07890
Period covered	January 10, 2025 through May 15, 2026
Chargeable with (inventory)	$201,300.00 per Inventory filed 2/1/2025
Money received	Pension arrears $6,400.00; interest $540.00
Disbursements	Allowed creditor claims $22,000.00; disputed claim reserved $5,000.00; attorney $5,200.00
Property on hand	Cash $158,000.00 (net of reserve)
Tax statement	All Oregon taxes paid; reserve requested for pending items
PR fee	$3,790.00 per ORS 116.173 schedule
Proposed distribution	Adult heir share direct; minor heir share to restricted/conservatorship account
Objection deadline	On or before June 8, 2026

How to File the Completed Form

Oregon offers more than one filing channel, and the right one depends on whether you have a lawyer. Most filings now go through the statewide electronic system.

• Odyssey eFile (online portal). File through the Odyssey File and Serve portal, the mandatory channel for attorneys and the standard one for self-represented filers. The final accounting fee is set by ORS 21.170(2): $35 if the estate is under $50,000, $298 if it is $50,000 to under $1 million, $591 if it is $1 million to under $10 million, and $1,176 if it is $10 million or more. Pay by card or e-check in the portal, expect a few business days for clerk review, and save the system confirmation and stamped copy as your proof of filing.
• In person at the courthouse. Self-represented filers may hand-deliver the pleading to the probate clerk in the county where the estate is open. Pay the same accounting fee by the court’s accepted methods, ask the clerk to stamp your copy, and keep that stamped copy as proof.
• By mail. Some circuits accept mailed pleadings from self-represented filers. Send the signed account with a check for the accounting fee to the circuit court’s probate division, include a self-addressed stamped envelope, and keep the certified-mail receipt and returned stamped copy as proof.

After filing, you must mail the notice of time to object to every required person under ORS 116.093 and file proof of that mailing at or before approval of the account. Keep copies of everything; the proof of mailing is part of what lets the court enter the judgment.

What Happens After You File

Once the account is filed and notice is mailed, the objection clock runs. Interested persons have at least 20 days from the mailing date to file written objections, and the court will not approve the account until that period closes. This waiting window is normal and exists to protect heirs and creditors.

If no objections come in, the court reviews the account against the checklist and, if it ties out, enters a general judgment of final distribution. That judgment names the distributees and their shares, approves your fees, approves the account, and authorizes you to hand out the property. You then distribute the assets exactly as the judgment directs and collect a signed receipt from each distributee.

If objections are filed, the court sets a hearing. You may need to explain a disbursement, correct a number, or defend your fee. The judge can approve the account in whole or in part, order changes, or, in a serious case, surcharge you for a loss. Once distribution is complete and receipts are filed, you ask the court to discharge you, which ends your duties and your personal liability.

Mistakes to Avoid When Filling Out the Form

Each mistake below has stalled real Oregon estates. Read them as a pre-flight check before you file.

• Ending balance does not reconcile. The court rejects the account because opening value plus receipts minus disbursements must equal property on hand.
• Missing vouchers for disbursements. Without proof of each payment, the court cannot approve those expenses and may surcharge you.
• Wrong personal representative fee math. Using a flat percentage instead of the tiered ORS 116.173 bands inflates the fee and invites an objection.
• Skipping the tax statement. Omitting the required tax certification makes the account incomplete and blocks closing.
• Notice sent to the wrong list. Missing a required heir, creditor, DHS, or the Attorney General means the objection period never validly closes.
• Objection deadline under 20 days. Setting too short a deadline violates ORS 116.093 and invalidates the notice.
• Distribution that does not match the will. A proposed schedule that conflicts with the will forces the court to reject it.
• Paying a disputed claim as if allowed. Treating an unallowed claim as paid can turn that payment into a personal charge against you.
• Distributing to a minor directly. Giving a minor’s share to the minor instead of a conservatorship or restricted account can void the distribution.
• Unsigned or undated declaration. An account without the sworn signature is treated as incomplete and rejected at intake.
• Gap or overlap in the accounting period. Dates that do not line up with the prior account make dollars vanish or double-count.
• Filing before claims and taxes are resolved. A premature final account cannot be approved because the estate is not yet ready to close.

Do’s and Don’ts

Use these quick rules as you draft and file.

Do:

• Reconcile to the penny, because the court literally checks that your numbers tie out.
• Attach or account for every voucher, since each disbursement must be provable under ORS 116.083(2)(d).
• Match the distribution to the will or intestate law, because any mismatch gets rejected.
• Mail notice to every required person and file proof, since the judgment depends on valid notice.
• State the tax status plainly, because the closing account requires that certification.
• Keep stamped copies and mailing receipts, because they are your proof of filing and notice.

Don’t:

• Don’t distribute before the judgment, because early distribution can make you personally liable.
• Don’t guess at a number, since the account is sworn under penalty of perjury.
• Don’t pay claims that were never allowed, because that payment may become your personal charge.
• Don’t skip the protected-beneficiary check, since minors and disabled heirs need special handling.
• Don’t use a flat fee percentage, because the statute uses tiered bands, not a single rate.
• Don’t ignore your county’s local rules, because SLR formatting requirements can get a filing bounced.

Pros and Cons of Filing on Your Own vs. With Help

Deciding whether to handle the final account yourself or hire an attorney depends on the estate’s complexity and your comfort with numbers and court rules.

Filing on Your Own (Pro Se)	Filing With an Attorney
Saves attorney fees, which preserves more of the estate for heirs	Costs more, but the fee comes from the estate and is court-approved
Full control over timing and pace of the work	Less hands-on control, but the work moves faster with experience
Forces you to learn the estate’s finances in detail	You may understand the details less deeply day to day
Works well for small, simple, no-objection estates	Strongly preferred for disputes, tax issues, or contested claims
You bear all the risk of a math or notice error	The attorney carries the drafting risk and knows local rules

The deciding factor is usually complexity. A small estate with cash, two heirs, and no fights is a reasonable do-it-yourself project. An estate with a house sale, a disputed creditor, a minor beneficiary, or estate-tax exposure is where professional help most often pays for itself by avoiding a rejected account.

Full Account vs. Statement in Lieu of Final Account

Oregon lets some estates skip the full accounting and file a short-form statement instead. The table below compares the two paths so you can pick the right one.

Full Final Account (ORS 116.083(4))	Statement in Lieu (ORS 116.083(5))
Reports every receipt, disbursement, and balance in detail	Skips the detailed receipts-and-disbursements ledger
Required whenever distributees do not all consent	Allowed only if distributees consent in writing
Used when creditors remain partly unpaid	Allowed only if all creditors are paid in full (except court-approved admin expenses)
Notice and objection period under ORS 116.093 applies	Notice of time to object is not required under ORS 116.083(6)
Standard path for most estates	A faster option for clean, consenting estates

To use the statement in lieu, every distributee (other than those getting only a cash or specific bequest paid in full) must consent in writing, and all creditors must be paid except those owed admin expenses needing court approval. The statement still must include the period covered, the certification that creditors are paid, the petition and any reserve request, and the sworn declaration. Many counties post a verified statement checklist to confirm you qualify.

FAQs

Do I have to use an official Oregon state form for the final account?

No. Oregon does not publish one statewide fill-in form. You draft a pleading that contains every element ORS 116.083 requires, often using a county checklist or template as your frame.

Is the personal representative the same as an executor?

Yes. Oregon calls the appointed estate manager the “personal representative,” which is the modern term for what people commonly call an executor or administrator.

Do I write the gross sale price or the net proceeds in the receipts section?

Yes, report the gross sale price as a receipt. The closing costs and realtor fees go in the disbursements section, so the two never get blended into one net figure.

Do I list unsold property in the “money and property on hand” section?

Yes. That section includes all remaining assets, such as a house, a vehicle, or personal items, at current value, not just leftover cash.

Do I have to attach every voucher to the account?

Yes, unless the court excuses it by order or rule. If you hold vouchers instead, you must include a statement saying you keep them and will let interested persons inspect them.

Do I calculate my fee as a flat percentage of the whole estate?

No. ORS 116.173 uses tiered bands: 7% of the first $1,000, 4% to $10,000, 3% to $50,000, and 2% above that, totaling $1,630 on the first $50,000.

Can I waive my personal representative fee?

Yes. Many family members serving as personal representative waive the fee, and you simply state the fee is waived in the compensation section of the account.

Do I have to send the objection notice to myself?

No. Under ORS 116.093(3), notice does not have to go to the personal representative, though it must reach all heirs, devisees, and unpaid creditors.

How long is the objection period before the court can approve the account?

Yes, there is a minimum: the deadline to object must be at least 20 days after you mail the notice, and the court waits for that window to close.

Can I distribute the assets before the court enters the judgment?

No. You distribute only after the general judgment of final distribution, because handing out assets early can make you personally liable if shares are wrong.

Do I owe an estate tax statement even if the estate is small?

Yes. You still include the tax statement; for a small estate it simply certifies that taxes are paid and that no estate tax return was required.

Can I use the shorter Statement in Lieu of Final Account?

Yes, if all distributees consent in writing and all creditors are paid in full except court-approved administrative expenses, as allowed by ORS 116.083(5).