Step 1: Initiate the Probate Process![estate executor playing it's role by signing a docoument]()
The probate process begins with filing the original will and a petition for probate with the Register of Wills in the county where the deceased person lived. You must:
- File the original will with the Register of Wills
- Submit your petition for probate
- Pay required filing fees
- Receive short certificates (official proof of your authority)
Step 2: File Formal Inventory of Estate Assets
Pennsylvania law requires a formal inventory of assets to be filed with the Register of Wills within nine months of the decedent's death under 20 Pa.C.S. § 3301. This comprehensive inventory must include:
- Real estate properties
- Bank accounts and investments
- Vehicles and personal possessions
- Business interests and intellectual property
- Life insurance policies and digital assets
- Collectibles and hard-to-value assets
You may need professional appraisers, business valuation experts, or multiple opinions to establish accurate values for complex assets.
Step 3: Notify Creditors and Handle Claims
Pennsylvania law requires executors to advertise the estate in:
- The local county legal journal
- One newspaper of general circulation
Creditors have one year from the date of death to file claims against the estate. As executor, you must review each claim, pay legitimate debts, dispute questionable ones, and keep detailed records.
Pennsylvania law establishes this specific order of debt payment priority:
- Funeral and burial expenses
- Cost of administering the estate
- Medical expenses from the decedent's final illness
- Government claims and taxes
- All other claims
Step 4: File Tax Returns and Pay Tax Obligations
As executor, you must file final personal income tax returns, estate tax returns (if applicable), and Pennsylvania inheritance tax returns. The inheritance tax rates vary by beneficiary relationship:
- 0% for transfers to spouses or charitable organizations
- 4.5% for transfers to direct descendants (lineal heirs)
- 12% for transfers to siblings
- 15% for transfers to other heirs
Step 5: Distribute Assets to Beneficiaries
After paying all debts, expenses, and taxes, distribute remaining assets to beneficiaries according to the will's terms. If there's no will, Pennsylvania intestacy laws determine inheritance.
Before making distributions:
- Prepare formal accounting of all financial transactions
- Consider obtaining releases from beneficiaries
- For contested matters, seek court approval of accounting
Step 6: Obtain Court Discharge
After completing all distributions and receiving beneficiary approval, petition the court for formal discharge of your executor responsibilities. This protects you from future claims related to estate administration.
