West Virginia Code § 44-3A-29

When claims and legacies may be paid and estate distributed
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After the report of the fiduciary supervisor or the fiduciary commissioner on the claims
against the estate of any decedent has been confirmed as aforesaid, and after one year from
the time of the qualification of the first executor or administrator shall have elapsed, or four
months in the case of settlements made pursuant to section nineteen of this article, the
personal representative may pay the claims allowed by the commissioner ageainst the
decedent's estate or certified to him by courts wherein judgments or decrees against the
estate have been rendered, according to the order of payment set forthr in such supervisor's
or commissioner's report, and pay legacies and distribute the surplus among the parties
entitled thereto in the amounts and proportions determined by such supervisor or
commissioner in his report as confirmed, withholding such sum as such report as confirmed,
states to be necessary for the payment of any contingent, untliquidated or disputed claims, or
claims not matured, or the proportions of any such equal to what is allowed to other
creditors of the same class, and upon the determination from time to time of any such claims
further payments and distributions may be made as the circumstances require. If the
personal representative shall fail or refuse to pay claims and make distribution within three
months following the time when he may legally do so, and no appeal has been taken from the
order of confirmation of the report on claims, any party interested may institute an action
against such personal representative to compel payment and distribution as provided by
section twenty, article four of this chapter.
Any other provisions of this cheapter to the contrary notwithstanding, including the
provisions of this section, neither a personal representative nor his surety shall be liable for
the amount of any claimL or distributive share made within the period of a year from the time
of qualification if the estate has been finally settled pursuant to the provisions of section
nineteen of this artic le and, notwithstanding any other provision of this chapter, every estate
may be settled prior to the expiration of one year if such settlement complies in all respects
with the provisions of said section nineteen of this article.

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