PROBATE ADMINISTRATION

The subjects of wills and trusts are both divisible into two parts: creation and administration.
No real effort is made, however, to describe probate administration in detail because of the
great divergence in procedures among states.

The administration of a decedent’s estate involves a process of passing certain landmarks. The
process may be “formal” use of a petition to the court, notice to the interested parties and a
court hearing resulting from a hearing or it may be the “common” (informal) form of
proceeding until someone objects.

The landmarks past which the process flows are the following, each of which is usually
represented by a document:

1. Letters. The “letters” of the personal representative are the identification card by which the
decedent’s name is linked with the personal representative. Unless there is an emergency or a
procedure by which letters can be obtained “ex parte” (without a notice of a hearing being
served upon interested parties), the petition for letters is usually the opening round. Those who
desire to contest the will usually must take action in a short period. If a bond is to be required
of a personal representative, the first occasion for posting it is upon “qualification” and the
issuance of letters testamentary or letters of administration.

2. Inventory and Appraisal. Inventory of the decedent’s assets is combined with an appraisal by
either the estate personal representative or some officer involved with the tax determination
process.

3. Claims by Creditors. The unusually short statute of limitations which can be, or is, invoked
upon a decedent’s death, requires that each creditor (with varying exceptions, such as secured
creditors) present a formal statement of the amount of the claim within a specified period of a
formal printing, posting or serving of notice. Often a creditor may be barred for failure to
comply with the procedure.

4. Accounting. The personal representative, having reported the items initially received and
their value in the inventory and appraisal, reports receipts, disbursements, sales and other
changes during the period of estate administration (except changes in value) and shows the
balance on hand for distribution.

5. Receipts and Discharge. Upon the authorized distribution of the assets of the estate to the
beneficiaries, the receipt of each is obtained and filed with the court. The personal
representative then traditionally seeks termination of his appointment and discharge of himself
from any further liability.

The detailed probate process in each state is different and very involved. A complete
discussion and review of Massachusetts probate, for example, would go well beyond the scope
of this introductory course. If you would like to take a peek at how we do it in Massachusetts,
you can follow the link below. The link is not required and the material it covers will not be on
the test (other than anything covered in the course materials already), but I encourage you to
read through it if you intend to work in Massachusetts in the area of probate administration.

http://www.mass.gov/courts/docs/courts-and-judges/courts/probate-and-family-court/mupc-
procedural-guide.pdf