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Waiver of Final Accounting and Consent to Distribution with Receipt and Release. Receipt and Release.If you sign a waiver and consent document, you may later be barred from exercising your rights in the estate proceeding in the future. The discharge of an executor or trustee is the ultimate endgame of most, if not all, estate and trust administrations. This is a simple Form of a Waiver of Accounting and Release. Therefore, one reluctant potential recipient can hold up the entire distribution process. Form JA2 Receipt and release Form JA3 Waiver of citation and consent in. General Principles: No lien release is binding unless the claimant signs and delivers a waiver and release. FormDownloadsDownloadsNew Estate Package.pdf. Doc109ES Motion for Removal.pdf.