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(A) The personal representative shall make, verify by his oath, and file with the Clerk of the Court reports of the affairs of the estate at least annually, and more frequently if necessary or required by the Court. Such report shall contain:

(1) A statement of the claims against the estate filed and allowed and all those rejected.

(2) A statement whether it is necessary to sell, mortgage, lease or exchange any property for the purpose of paying debts or settling any obligations against the estate or expenses of administration or allowance to the family, he may in such report set out the facts showing such necessity and ask for such sale, mortgage, lease or exchange.

(3) A statement of the amount of property, real and personal, which has come into his hands, and give a detailed statement of all sums collected by him, and of all sums paid out, and it shall state such other things and matters as may be proper or necessary to give the Court full information regarding any transactions by him done or which should be done.

(B) The personal representative will provide notice, in person or by mail, to all heirs at law, legatees, devisees, and claimants against the estate of the filing of the report. The Court will provide notice to the same group of people of the hearing on the report. [Res. 06-R-53 § 8.0(L), 5/3/2006.]