15.11    Final Account - Costs, Claims, and Taxes

No real or personal property shall be sold or transferred by order of court at public or private sale during the claim period, unless prior thereto:

  1. No final account of any estate shall be approved unless the account states that:

  2. All claims files have been allowed and paid or dismissed, unless there is a finding of insolvency;

  3. The federal estate taxes and Illinois estate taxes, if any, have been paid or provided for; and

  4. Distribution has been or will be made as provided in Rules 15.09 and 15.10.

Signed:        10/91
Amended:    1/96; 9/00