The Probate Process, Explained

Before the formal probate process begins, certain immediate steps must be taken. The original will (if one exists) must be located and secured. A death certificate must be obtained — typically multiple certified copies are needed for various institutions. An attorney should be consulted early to determine whether probate is required and which type of proceeding applies.

• Locate and secure the original will and any codicils
• Obtain multiple certified copies of the death certificate
• Identify and secure estate assets to prevent loss or damage
• Consult a probate attorney to assess the estate
• Determine whether formal or summary probate applies

The formal probate process begins when a petition is filed with the probate court in the county where the decedent resided. The petition requests that the court admit the will to probate (if one exists) and appoint a personal representative — also called an executor — to administer the estate. The court will issue Letters of Administration, which give the personal representative legal authority to act on behalf of the estate.

• File the petition for administration with the probate court
• Submit the original will for admission to probate
• Propose a personal representative (executor)
• Pay the filing fee and open the estate
• Receive Letters of Administration from the court

Once the estate is opened, all interested parties must be formally notified. This includes heirs, beneficiaries named in the will, and creditors. Notice to creditors is typically published in a local newspaper for a set period, giving creditors the opportunity to file claims against the estate. Failure to properly notify interested parties can expose the personal representative to personal liability.

• Serve formal notice on all heirs and beneficiaries
• Publish notice to creditors in a local newspaper
• Notify government agencies (Social Security, VA, Medicaid, etc.)
• Respond to creditor inquiries and claims
• Maintain a record of all notices served

The personal representative must identify, locate, and take control of all assets belonging to the estate. This includes real property, bank and investment accounts, business interests, vehicles, jewelry, and personal property. Assets must be appraised at their fair market value as of the date of death. The inventory is filed with the court and provided to beneficiaries.

• Identify all probate assets of the estate
• Open an estate bank account to manage funds
• Obtain appraisals for real property and valuable personal property
• Collect and safeguard financial accounts and investments
• File the inventory with the probate court

Before any distributions can be made to beneficiaries, the estate's valid debts and obligations must be paid. This includes funeral expenses, outstanding bills, mortgage payments, and valid creditor claims. The personal representative must also file the decedent's final income tax return and, if the estate is large enough, an estate tax return. Improper distributions before debts are paid can expose the personal representative to personal liability.

• Review and evaluate all creditor claims
• Object to invalid or inflated claims
• Pay valid debts, expenses, and taxes in the proper order of priority
• File the decedent's final federal and state income tax returns
• File an estate tax return if required (federal threshold: $13.61M in 2024)

Once all debts, taxes, and expenses have been paid, the remaining assets are distributed to the beneficiaries named in the will — or, if there is no will, to the heirs determined by state intestacy law. The personal representative must prepare a final accounting showing all receipts, disbursements, and proposed distributions. Beneficiaries must approve the accounting (or the court must approve it) before final distribution.

• Prepare a final accounting of all estate transactions
• Obtain beneficiary approval or court approval of the accounting
• Transfer real property by deed to beneficiaries or purchasers
• Distribute cash and personal property to beneficiaries
• Obtain receipts and releases from all beneficiaries

After all assets have been distributed and all obligations satisfied, the personal representative petitions the court to close the estate and discharge them from their duties. The court will review the final accounting and, if satisfied, enter an order closing the estate. Once the estate is closed, the personal representative is released from further liability.

• File a petition for discharge with the probate court
• Submit the final accounting and proof of distributions
• Obtain court order closing the estate
• Receive discharge of the personal representative
• Retain estate records for several years after closing