820. The object of the final account of the liquidator is to determine the net assets or the deficit of the succession.
The final account indicates the debts and legacies left unpaid, those guaranteed by security or assumed by heirs or legatees by particular title and those whose payment is settled otherwise, specifying the mode of payment for each. Where applicable, it establishes the reserves needed for the satisfaction of potential judgments.
The liquidator shall append a proposal for partition to his account if that is required by the will or the majority of the heirs.
1991, c. 64, a. 820; I.N. 2014-05-01.