☰ Revisor of Missouri

Title XXXI TRUSTS AND ESTATES OF DECEDENTS AND PERSONS UNDER DISABILITY

Chapter 473

Effective - 01 Jan 1981, see footnote bottom

  473.797.  Independent personal representative may employ appraisers, attorney, accountant or tax specialist. — 1.  An independent personal representative may employ a qualified and disinterested appraiser to assist him in ascertaining the fair market value as of the date of the decedent's death of any asset the value of which may be subject to reasonable doubt.  Different persons may be employed to appraise different kinds of assets included in the estate.  The name and address of any appraiser shall be indicated on the inventory with the item or items he appraised.

  2.  An independent personal representative may employ an attorney, certified public accountant or tax specialist holding a valid permit to practice before the U.S. Treasury Department to assist him in the preparation of any estate tax return or any federal and state income tax returns and such person shall be allowed out of the estate reasonable compensation for such services.  An independent personal representative may also employ independent accountants to assist him in filing federal and state income tax returns or establishing records of account and reporting on financial results in those estates requiring this service and such person shall be allowed out of the estate reasonable compensation for such service.

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(L. 1980 S.B. 637)

Effective 1-01-81


---- end of effective   01 Jan 1981 ----

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