Checklist · Wills and Estates

Opening and Administering a Probate Estate: A Practical Checklist

29 U.S.C. § 1056

Type: Checklist
Jurisdiction: National
Date: 2025-03-26
Topic: Wills and Estates

This checklist carries a personal representative from the first week after a death to final discharge, in ten phases, built around the four mechanical habits that prevent nearly every problem in probate. Phase 1 is the first two weeks: securing property, confirming the vacant-dwelling insurance nobody checks, ordering certificates, locating the will, and the five things not to do. Phase 2 sorts probate from non-probate assets, which determines how much of the estate the will controls at all. Phase 3 covers the appointment route including the small estate procedure that is routinely overlooked, and Phase 4 covers qualification, letters, bond, and the dedicated estate account. Phase 5 is the inventory and where assets actually hide, which is in statements and tax returns rather than in memory. Phase 6 is creditor notice, the individual mailing Tulsa Professional requires, claim priority, and insolvency. Phase 7 covers the three tax returns and the portability election that is the most commonly skipped valuable act in the field. Phase 8 covers accounting, receipts, and distribution, Phase 9 covers discharge, and Phase 10 covers the special assets that derail administrations. Four model letters and a ranked failure-mode list are included.

Opening and Administering a Probate Estate: A Practical Checklist

Wills and Estates > Probate | Published 26 March 2025 - Updated 3 July 2026 | UpLaw - uplaw.us

Four mechanical habits prevent nearly every problem in probate: a dedicated account, mailed creditor notice, signed receipts before distribution, and a status letter every eight weeks. None of them requires legal skill.

Keywords: letters, inventory, creditor notice, priority, portability, receipts, distribution, discharge

How to use this checklist

Ten phases. Each has - [ ] items and a Why it matters, and the traps note. A fictional estate — a widowed mother, a house, four accounts, a life policy naming a different child, and a pension nobody knew about — runs throughout.

Doctrine is in Probate and Estate Administration: A Comprehensive Guide from Appointment to Final Distribution. The narrative is Someone Has to Do It: What an Executor Actually Does and How Long It Takes. The materials are in The Probate and Estate Administration Toolkit.

Phase 1 — The first two weeks

[ ] Order twelve certified death certificates.
[ ] Secure the residence: locks, mail hold or forwarding.
[ ] Confirm the homeowner's policy remains in force on a vacant dwelling — many lapse after a defined vacancy.
[ ] Secure vehicles, valuables, and any firearms.
[ ] Arrange care for pets.
[ ] Locate the will: residence, safe deposit box, drafting attorney, county will registry, home safe.
[ ] If the will is in a sealed box, use the statutory search procedure rather than waiting for letters.
[ ] Notify Social Security — benefits for the month of death are generally recoverable.
[ ] Notify pension and annuity providers, the employer, and insurers.
[ ] Notify the three credit bureaus to prevent post-obituary identity theft.
[ ] Start one folder with a front page listing every institution contacted, with dates and reference numbers.

Do not:

[ ] Do not distribute anything, including personal items.
[ ] Do not pay debts from personal funds — you become a creditor who must claim like anyone else.
[ ] Do not cancel accounts or dispose of papers; they are the inventory.
[ ] Do not use the decedent's ATM card or online banking.
[ ] Do not promise anyone anything.

Why it matters, and the traps. The vacant-dwelling insurance gap is a genuine surcharge waiting to happen, and almost nobody checks it.

Say the sentence to the family in week one: nothing can be distributed until the creditor period closes, and that is a statute rather than a choice. Said early, it prevents most of the resentment that otherwise accumulates by month six.

Phase 2 — Sort probate from non-probate

[ ] List every asset and mark each probate or non-probate.
[ ] Non-probate: life insurance with a beneficiary · retirement accounts with a beneficiary — 29 U.S.C. § 1056 · payable-on-death and transfer-on-death registrations · joint tenancy with survivorship · trust assets · transfer-on-death deeds.
[ ] Obtain the beneficiary designation of record for each — not what the family believes.
[ ] Confirm the form of ownership on every deed and registration.
[ ] Note that non-probate assets may still be in the gross estate for tax — 26 U.S.C. § 2033, 26 U.S.C. § 2036, 26 U.S.C. § 2040.

Why it matters, and the traps. A beneficiary designation defeats a will. A will leaving everything equally to three children does not touch a retirement account naming one of them — or naming a spouse divorced years ago whom nobody removed.

This is the source of the largest surprises in the field, and it is uncorrectable after death.

Worked example. The mother's estate turns out to be roughly 60 percent non-probate. The administration is smaller than feared and different from what the family expected.

Phase 3 — Choose the route

[ ] Check the small estate threshold first.
[ ] Consider: small estate affidavit · summary administration · informal/unsupervised · formal/supervised.
[ ] Determine venue — the county of domicile, not necessarily where death occurred.
[ ] Identify real property in other states requiring ancillary administration.
[ ] Confirm the will is the last one, and locate any codicil.
[ ] Note federal courts will not administer estates — Marshall v. Marshall, 547 U.S. 293 (2006), Ankenbrandt v. Richards, 504 U.S. 689 (1992), 28 U.S.C. § 1332.

Why it matters, and the traps. Checking the small estate threshold is the highest-value ten minutes in this field, and it is routinely skipped because the default instinct is a full administration.

If the original will cannot be found and was last known to be in the decedent's possession, many states presume revocation — a presumption that surprises families holding only a copy.

Phase 4 — Qualify

[ ] File the petition with the will, the death certificate, and the list of heirs and beneficiaries.
[ ] Give notice to heirs and beneficiaries as the rules require.
[ ] Determine whether the will waives bond; if not, whether beneficiaries will consent.
[ ] Obtain letters testamentary or letters of administration; order six certified copies.
[ ] Apply for a taxpayer identification number for the estate.
[ ] Open a dedicated estate account. Never commingle.
[ ] Consider whether to renounce if the estate exceeds what you can manage.
[ ] Understand the duties that attach on qualification: loyalty, care, impartiality, segregation, prudent investment, accounting.

Why it matters, and the traps. The letters are your credential; institutions want a recent certified copy and will not return it.

Renunciation before qualifying is far better than resigning midway, which requires court approval and an accounting for the period served.

Phase 5 — Inventory

[ ] Calendar the statutory deadline, commonly 60–90 days.
[ ] Review two years of bank statements — recurring transfers reveal unknown accounts.
[ ] Review two years of tax returns — interest, dividends, and K-1s reveal institutions and business interests.
[ ] Collect ninety days of mail.
[ ] Open the safe deposit box under the letters.
[ ] Contact the employer for pension, deferred compensation, final wages, and unused leave.
[ ] Search state unclaimed property databases.
[ ] Locate any storage unit.
[ ] Value at date of death; appraise real property and closely held interests.
[ ] Address digital assets under state law and the federal limits at 18 U.S.C. § 2701 and 18 U.S.C. § 2702.

Why it matters, and the traps. Assets hide in statements and returns, not in memory. The prior year's tax return is the single most productive document — a 1099 from an insurer reveals a policy nobody mentioned.

See Inventorying and Transferring Digital Assets After Death: A Practical Checklist for the online accounts.

Phase 6 — Creditors

[ ] Publish notice as the statute requires; keep the affidavit of publication.
[ ] Mail individual notice to every known or reasonably ascertainable creditor.
[ ] Build the creditor list from ninety days of mail, the statements, and the returns.
[ ] Calendar the claim period — commonly 3–6 months.
[ ] Log every claim received with its date.
[ ] Disallow late claims in writing, on the record.
[ ] Pay in priority order: administration expenses → funeral → taxes → secured → general unsecured.
[ ] If the estate is or may be insolvent, make no distributions and seek instructions.
[ ] Tell the family that, with narrow exceptions, relatives do not inherit debts.
[ ] Note collectors remain bound by 15 U.S.C. §§ 1692–1692p, including 15 U.S.C. § 1692g and 15 U.S.C. § 1692e.

Why it matters, and the traps. Tulsa Professional Collection Services, Inc. v. Pope, 485 U.S. 478 (1988) holds that publication alone does not bar a known or reasonably ascertainable creditor — actual mailed notice is constitutionally required, applying the framework of Mathews v. Eldridge, 424 U.S. 319 (1976).

The consequence runs both ways. Publish without mailing and the hospital's claim survives distribution. Mail properly and the late claim is refusable — which is the entire protection.

Paying a general creditor ahead of taxes exposes you personally.

Phase 7 — Taxes

[ ] File the decedent's final income tax return — 26 U.S.C. § 6012.
[ ] Allocate post-death income under 26 U.S.C. § 691.
[ ] File the estate's income tax return while it holds income-producing assets.
[ ] Consider the 26 U.S.C. § 645 election where a revocable trust exists.
[ ] Determine whether an estate tax return is required — 26 U.S.C. § 6018; it is due in nine months under 26 U.S.C. § 6075.
[ ] For a surviving spouse, consider filing solely to elect portability — 26 U.S.C. § 2010.
[ ] Apply deductions: 26 U.S.C. § 2053, 26 U.S.C. § 2055, 26 U.S.C. § 2056.
[ ] Consider deferral for a closely held business — 26 U.S.C. § 6166.
[ ] Mail by certified mail and keep the receipt — 26 U.S.C. § 7502.
[ ] Check state estate or inheritance tax separately.

Why it matters, and the traps. The portability election is the most commonly skipped valuable act in probate. Filing a return for an estate well under the threshold, solely to preserve the deceased spouse's unused exclusion, can be worth a great deal to the survivor's estate a decade later.

Missing a required return exposes the representative personally. See Responding to an IRS Notice, Audit, or Collection Action: A Practical Checklist if a controversy develops.

Phase 8 — Accounting and distribution

[ ] Confirm the claim period has closed and all claims are resolved.
[ ] Confirm all taxes are paid or adequately reserved.
[ ] Address spousal protections — elective share, family allowance, exempt property, homestead.
[ ] Apply abatement rules if the estate cannot satisfy all gifts.
[ ] Address ademption where a specifically devised asset no longer exists.
[ ] Prepare the accounting: receipts, disbursements, gains, losses, proposed distributions.
[ ] Serve it on interested persons for approval, formal or informal.
[ ] Obtain signed receipts and releases before transferring anything.
[ ] For a minor beneficiary, use a guardianship, a custodial account, or a trust — never a payment to a parent "for the child."
[ ] For a beneficiary on means-tested benefits, address a special needs trust or disclaimer before distributing.
[ ] Distribute, and document every transfer.

Why it matters, and the traps. Signed receipts before distribution is the single most important protective act available, and the one most often skipped because it feels distrustful toward family.

An outright distribution to a beneficiary receiving means-tested benefits can terminate eligibility immediately — see Applying for Medicaid Long-Term Care Coverage: A Practical Checklist.

Phase 9 — Closing

[ ] File the final account.
[ ] File the receipts.
[ ] Petition for discharge.
[ ] Obtain the order.
[ ] Close the estate account after the order.
[ ] Retain the complete file for the applicable period.

Why it matters, and the traps. Until discharge, the office continues and so does the exposure. Representatives frequently consider the job over at distribution; it is not.

Phase 10 — Special assets

[ ] House — insurance confirmed, servicer notified, power of sale verified, listed early if it must fund taxes.
[ ] Car — check the simplified transfer procedure; maintain insurance until transfer.
[ ] Business — read the buy-sell provision first; obtain court authority before operating.
[ ] Retirement accounts — beneficiary's tax consequences under 26 U.S.C. § 691; advise before any cash-out.
[ ] Firearms — regulated transfer; do not distribute casually.
[ ] Personal property — a written list, a rotating selection order, and a deadline; check for a separate memorandum the will incorporates.
[ ] Claims belonging to the estate — wrongful death frequently passes outside the estate while survival claims pass through it.
[ ] Long-term care benefits received — anticipate state estate recovery under 42 U.S.C. § 1396p.

Model letters

A. Creditor notice (mailed)

"I am the personal representative of the Estate of [name], deceased [date], pending in [court], case number [___]. Our records indicate you may have a claim against the decedent. All claims must be presented in the manner and within the time required by [statute], and any claim not timely presented will be forever barred. Claims should be sent to [address] and must state the basis, the amount, and any security. Enclosed is a copy of the published notice."

B. Beneficiary status letter (every eight weeks)

"This is my periodic update on the Estate of [name]. Completed since my last letter: [list]. In progress: [list]. Next steps and expected timing: [list]. The creditor claim period closes on [date]; no distributions can be made before then. Please write with any questions — I will answer every one."

C. Receipt and release

"I, [beneficiary], acknowledge receipt from [representative], as personal representative of the Estate of [name], of [describe property or amount] in full satisfaction of my interest in the Estate. I have received and reviewed the accounting dated [date]. I approve the accounting, waive any further accounting, and release the personal representative from all claims arising from the administration of the Estate. Dated: ___ Signature: ___"

D. Disallowance of a late claim

"Your claim in the amount of $[___] was received on [date]. Notice to creditors was published on [date] and mailed to known creditors on [date]. The period for presenting claims expired on [date]. Your claim is therefore disallowed as untimely under [statute]. If you dispute this disallowance, you must file a petition with the court within [N] days."

Failure modes, ranked

Assuming the will controls everything — non-probate assets pass outside it.
Not checking the small estate procedure.
Commingling estate and personal funds.
Publishing but not mailing creditor notice.
Distributing before the claim period closes.
Paying claims out of priority order.
Missing a required tax return.
Skipping the portability election.
Self-dealing, even at appraised value.
Distributing without signed receipts and releases.
Letting the vacant-house insurance lapse.
Distributing outright to a minor or a benefits recipient.
Going silent on beneficiaries.
Treating distribution as the end rather than discharge.

The timeline, so you can answer the question

Beneficiaries ask how long this will take, repeatedly. Here is the honest answer in a form you can hand them.

Stage	Typical	Why
Death → petition	1–4 weeks	Locating the will, certificates, heirs
Petition → letters	2–8 weeks	Court calendar; notice period
Letters → estate account	1–2 weeks	Bank wants certified letters and a taxpayer number
Inventory	60–90 days	Statutory; appraisals drive timing
Creditor claim period	3–6 months	Statutory floor — cannot be compressed
Sale of real property	2–6 months	Market, plus any confirmation requirement
Final income returns	Next filing season	The calendar is indifferent
Estate tax return if required	9 months, extendable	26 U.S.C. § 6075
Accounting → distribution	1–3 months	Beneficiary review; receipts
Total, uncontested	9–18 months

The creditor period is the floor, and pointing at it is the complete answer to "why is this taking so long."

What genuinely extends it: unsold real property · a business requiring valuation · a will contest · a missing beneficiary · an estate tax return · ancillary administration in another state · and most commonly, a representative who stops communicating.

The estate's one-page control sheet

Keep this at the front of the folder and update it weekly. It becomes the inventory, the accounting, and the answer to every beneficiary question.

Item	Status	Date	Reference	Next step
Death certificates ordered (qty)
Will located
Petition filed
Letters issued (certified copies: __)
Taxpayer ID obtained
Estate account opened
House insurance confirmed
Notice published
Creditor notices mailed (count: __)
Claim period closes
Inventory filed
Final income return filed
Estate income return filed
Estate tax return / portability
Real property sold
Accounting circulated
Receipts obtained (count: __)
Distribution complete
Discharge order

Two rows carry the personal liability: creditor notices mailed, and receipts obtained. If those two are complete and dated, most of the exposure in this checklist is closed.

The five-minute intake

When a family calls, these answers determine everything that follows.

Where was the decedent domiciled? Venue.
Is there a will, and where is the original? If only a copy exists and the original was last in the decedent's possession, many states presume revocation.
What is the approximate gross value of assets in the decedent's sole name? Small estate eligibility.
Is there real property in another state? Ancillary administration.
Are there beneficiary designations on the large assets? Probate versus non-probate — this frequently shrinks the matter dramatically.
Was there a surviving spouse, and was there a prior deceased spouse? Elective share; portability.
Is there a business interest? Buy-sell provisions and a short deadline.
Did the decedent receive long-term care benefits? Estate recovery under 42 U.S.C. § 1396p.
Do the debts plausibly exceed the assets? Insolvency changes everything.
Is any beneficiary a minor or receiving means-tested benefits? Distribution cannot be outright.

Questions 3 and 5 together resolve a surprising share of matters into something far smaller than the family feared.

Three sentences worth memorizing

"Is this a probate asset or a non-probate asset?" — asked about every item, before anything else.

"Publish, and mail to every creditor you can identify." — Tulsa Professional Collection Services v. Pope, in eight words.

"Nobody receives anything until the claim period closes and I hold signed receipts."

Opening and Administering a Probate Estate: A Practical Checklist

How to use this checklist

Phase 1 — The first two weeks

Phase 2 — Sort probate from non-probate

Phase 3 — Choose the route

Phase 4 — Qualify

Phase 5 — Inventory

Phase 6 — Creditors

Phase 7 — Taxes

Phase 8 — Accounting and distribution

Phase 9 — Closing

Phase 10 — Special assets

Model letters

A. Creditor notice (mailed)

B. Beneficiary status letter (every eight weeks)

C. Receipt and release

D. Disallowance of a late claim

Failure modes, ranked

The timeline, so you can answer the question

The estate's one-page control sheet

The five-minute intake

Three sentences worth memorizing

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