An independent personal representative (authorized by the will or by consent of all heirs and devisees, RSMo § 473.780) closes the estate by filing a statement of account under § 473.840 — a complete accounting of receipts and disbursements, a statement that claims, expenses, and taxes are paid, and a schedule of proposed distribution — with 29 days’ published notice and a 20-day objection window; if no proceeding is commenced within six months after it is filed, the representative is discharged by operation of law with no court orderRSMo §§ 473.540, 473.583, 473.587, 473.590, 473.597, 473.610, 473.617, 473.660, 473.780, 473.837, 473.840, 473.843Verified Sep 15, 2026View source.

A person named as executor who will not serve renounces the appointment before anyone is appointed; the instrument is a written renunciation filed with the courtRSMo 473.113Verified Sep 23, 2026View source.

No earlier than six months and ten days after the date of the first published notice of letters, for both the independent statement of account (RSMo § 473.840.1) and a supervised final settlement (§ 473.540.2(1)); § 473.843 requires the independent PR to file the statement of account or petition for complete settlement within one year of appointment absent an extensionRSMo § 473.840.1; § 473.540.2(1)Verified Sep 15, 2026View source.

No. The personal representative states each item's fair market value as of the date of deathRSMo §§ 473.233, 473.240Verified Sep 15, 2026View source; no independent appraiser is required.