What is the name of your state (only U.S. law)? MA
We live in the state of MA. My sister and I had been named as executors for my mother's estate. It's going on one year since her death and we would like to close the account out. We made distributions to five other siblings during the course of the year, holding back monies to cover unexpected costs. Now that the year anniversary approaches we would like to close the account. Her lawyer had told us that it was up to us as to whether or not we would file a final accounting. Is it necessary to file this final accounting or are we bound by state law to do it?