In re Estate of Fink

OPINION

HUSPENI, Judge.

William M. Schade, as personal representative of the estate of Robert C. Fink, moved for a final accounting of the estate. On February 22, 1988, the district court denied the motion on the grounds that the claims of the creditors had not been paid and the funds of the estate were not exempt from such claims. From that order, appeal is taken. We affirm.

FACTS

Robert C. Fink died intestate on December 22, 1986. His major asset at the time of his death was his interest in a teacher’s retirement account. This account, established under Minn.Stat. § 354.045 et seq., had a value…