You receive a letter from the attorney, confirming what you already knew. Your loved one has passed away and named you as executor of their estate. Along with grief comes the weight of legal responsibility, and you're wondering how the probate process works and what you'll need to do next.
We understand that most people are unfamiliar with executor responsibilities in Pennsylvania estate administration. That’s why our Paoli probate lawyers are here to guide personal representatives through the probate process step by step, helping you fulfill your obligations while protecting yourself from potential liability.
What Is the Pennsylvania Probate Process and When Is It Required?
Probate is the legal process through which a deceased person's estate gets settled under court supervision. Pennsylvania requires probate when someone dies owning assets in their name alone, regardless of whether they left a will.
The probate process provides legal authority for someone to act on behalf of the deceased person's estate while creating a public record of the estate administration.
Executor vs. Administrator vs. Personal Representative
In Pennsylvania, you may be called different titles depending on your appointment.
- If the deceased person named you in their will, you're called the executor.
- If your loved one died without a will and the court appointed you, you're called the administrator.
- Pennsylvania law uses "personal representative" as an umbrella term for both roles.
Filing the Initial Probate Documents
The probate process begins at the Register of Wills office in the county where the deceased person lived. You must file a petition requesting the court to grant you letters testamentary (if there's a will) or letters of administration (if there's no will). Along with your petition, you must file the original will (if one exists) and the death certificate.
The initial probate petition requires specific information about the deceased person, including their full legal name, date of death, last known address, and surviving family members.
Pennsylvania law also requires you to advertise the grant of letters in a local newspaper and in the county legal journal. This advertisement serves as public notice that probate proceedings have begun and gives potential creditors information about how to file claims against the estate.
Creating a Complete Asset Inventory
Within three months of receiving your letters, you must file a formal inventory listing all estate assets and their values as of the date of death. Your inventory must include every asset the deceased person owned at death, including real estate, bank accounts, investment accounts, vehicles, jewelry, and other valuable items.
Some assets require professional appraisals to determine fair market value. Real estate typically needs a formal appraisal unless all beneficiaries agree to use the county's assessed value. Business interests almost always require professional business valuation services.
Imagine that Mark's mother died leaving what appeared to be a simple estate. While gathering information, Mark discovered she had a savings account at a credit union across town, owned a small interest in mineral rights from her childhood farm, and had loaned money to a neighbor with a signed promissory note. All of these assets would need to be included in the inventory.
Managing Estate Debts and Obligations
Pennsylvania law establishes a specific priority order for paying debts.
- Estate administration costs, like probate and court fees
- Family allowances and exemptions, like for the surviving spouse
- Funeral and burial costs, plus final medical expenses
- Outstanding rent for the occupancy of the decedent’s final residence
- Federal and state taxes owed by the deceased
- All other claims and obligations
You must also file the deceased person's final income tax return for the year of death, covering income from January 1st through the date of death. If the estate generates income during administration, you may need to file separate estate income tax returns.
Notifying Beneficiaries and Creditors
As part of your executor responsibilities, you must send written notice to all beneficiaries named in the will within 30 days of receiving your letters testamentary or letters of administration.
If there's no will, you must notify all heirs according to Pennsylvania's intestacy laws. All potential creditors must also receive notice of the probate proceedings. Pennsylvania gives creditors one year from the date of death to file claims against the estate.
Distributing Assets to Beneficiaries
After paying all debts, taxes, and administration expenses, you can begin distributing the remaining assets to beneficiaries. If there's a valid will, you must distribute assets according to its specific instructions. When someone dies without a will, Pennsylvania's intestacy laws determine who inherits the estate.
If the deceased person was married with children, the spouse typically receives the first $30,000 plus half of the remaining estate, with the children receiving the other half. If there are no children, the spouse usually inherits the entire estate.
Preparing the Final Accounting
Pennsylvania requires personal representatives to file a final accounting with the court before closing the estate and completing the probate process. This accounting must show all assets you received, all income earned during administration, all expenses paid, and how you distributed the remaining assets to beneficiaries.
Beneficiaries have the right to review and object to the accounting before the court approves your administration.
Successfully handling executor responsibilities requires attention to detail and strict adherence to legal requirements and deadlines. At Ruggiero Law Offices, our experienced attorneys guide personal representatives through each step of the Pennsylvania probate process, helping you fulfill your fidicuary duties.