Section 159.193 - Winding up affairs1. The guardian of the estate is entitled to retain possession of the property of the protected person already in the control of the guardian and is authorized to perform the duties of the guardian to wind up the affairs of the guardianship: (a) Except as otherwise provided in paragraph (b), (c) or (d), for not more than 180 days or a period that is reasonable and necessary as determined by the court after the termination of the guardianship;(b) Except as otherwise provided in paragraph (d), for not more than 90 days after the date of the appointment of a personal representative of the estate of a deceased protected person;(c) Except as otherwise provided in paragraph (d), for not more than 90 days after the date of the appointment of a successor trustee of a trust of the deceased protected person and upon request by the trustee; or(d) Upon approval of the court, for more than 180 days or 90 days, as applicable, if the guardian is awaiting certification from the appropriate authority acknowledging that the guardian has no further liability for taxes on the estate.2. To wind up the affairs of the guardianship, the guardian shall:(a) Pay all expenses of administration of the guardianship estate, including those incurred in winding up the affairs of the guardianship.(b) Complete the performance of any contractual obligations incurred by the guardianship estate.(c) With prior approval of the court, continue any activity that:(1) The guardian believes is appropriate and necessary; or(2) Was commenced before the termination of the guardianship.(d) If the guardianship is terminated for a reason other than the death of the protected person, examine and allow and pay, or reject, all claims presented to the guardian prior to the termination of the guardianship for obligations incurred prior to the termination.3. If the assets are transferred to a personal representative or a successor trustee as provided for in paragraphs (b) and (c) of subsection 1, the court may authorize the guardian to retain sufficient assets to pay any anticipated expenses and taxes of the guardianship estate.Added to NRS by 1969, 432; A 2003, 1800; 2007, 2034; 2013, 922Amended by 2013, Ch. 224,§22, eff. 10/1/2013.Added to NRS by 1969, 432; A 2003, 1800; 2007, 2034