From the perspective of heirs and creditors, the estate is closed once they sign their
receipts and cash their checks or take their gift in kind. From everyone else's perspective, the
estate is not closed until a judge enters an order closing the estate.

   To close the estate, the representative and the attorney for the estate have to complete the
Final Report form. Then the attorney for the estate must set a court date at which to present
the Final Report, waivers from all legatees or heirs, proof that proper publication was made,
and any deposits with the County Treasurer.