(a)  Final ratification required.- Until the final account has been audited pursuant to Rule 13-502 and finally ratified by the court, a final distribution shall not be made to creditors, the estate shall not be closed, and any bond of the receiver or assignee shall not be released. 

(b)  Payment.- Promptly after final ratification of an auditor's account in which a distribution to creditors has been stated, the receiver or assignee shall make distribution as stated in the account. 

(c)  Minimum Dividend.- Unless the court orders otherwise, the assignee or receiver shall not distribute to a creditor a dividend in an amount less than $5.00, but shall treat the dividend as unclaimed funds under section (d) of this Rule. 

(d)  Disposition of unclaimed distributions.- The receiver or assignee shall pay into court any distributions that remain unclaimed for ninety days after final ratification of the auditor's final distribution account. The receiver or assignee shall file a list of the names and last known addresses of persons who have not claimed distributions, showing the amount of each person's distribution. The clerk shall issue a receipt for the payment, and the receipt shall release and discharge the receiver or assignee making the payment. Thereafter, the unclaimed distributions shall be subject to escheat as provided by law. 

[Amended April 5, 2005, effective July 1, 2005.]