If the will so provides, or if the majority of the heirs so request (in the absence of a will or if the will does not so provide), the liquidator must produce a proposal for the division of the estate and submit it with the final account. The purpose of the liquidator’s final account is to determine the net assets or deficit of the estate.
If the heirs accept the proposal for partition, the liquidator proceeds to distribute the property of the succession. If the heirs refuse the proposal for partition, the property is distributed according to the provisions of the Civil Code.