West Virginia Code § 44-3A-20

How contingent and unliquidated claims and claims not matured may be
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provided for.
The fiduciary supervisor or fiduciary commissioner, as may be, in his report on claims shall
direct the personal representative to withhold from distribution to beneficiaries sufficient
assets to take care of such contingent and unliquidated claims and claims not matured as
shall be presented and proved or a proportion thereof equal to what is paid eto other
creditors of the same class, and such assets shall be so withheld until such contingent
liability becomes fixed, or such unliquidated liability becomes liquidaterd, or until such claim
not matured matures, as the case may be, at which time such assets shall be disbursed or
distributed as the fiduciary supervisor or fiduciary commissioner in his report may have
designated and the circumstances may require. But in any case where there are sufficient
assets to pay all liquidated claims against any estate, any legtatee or distributee of the estate
shall be entitled to be paid his or her share of the full surplus of the estate, after payment of,
or provision for, all liquidated claims, both those matured and those not matured has been
made, upon such legatee's or distributee's giving to the personal representative a bond,
executed by himself or some other person, with sufficient security, to be approved by the
county commission, or the fiduciary supervisor thereof during any recess thereof,
conditioned to refund a due proportion of any unliquidated or contingent debts or demands
which may afterwards appear against the decedent or become liquidated or have their
liability fixed, and of the costs attending their recovery. Such bond shall be filed in the office
of the clerk of the county commission where probate of the will or administration of the
estate was had, and recorded eby such clerk in the record of bonds. After the giving of any
such bond or bonds, creditors holding unliquidated or contingent debts and demands shall,
as to the estate distribuLted by virtue of the giving of such bond or bonds, look only to such
bond or bonds for the payment of such debts and demands.

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