Probate Timeline

The first step is locating the will and filing it with the appropriate probate court. In Connecticut, this means filing with the Probate Court in the district where the deceased lived. In Maryland, it is the Orphans' Court. Massachusetts uses the Probate and Family Court, and Washington DC uses the DC Superior Court Probate Division. The person holding the will must file it within a specific timeframe, typically 30 days of the death.

• Notify the probate court of the death
• File the original will and file with the probate court
• Request certified copies of the death certificate
• Begin identifying estate assets

The court appoints the person responsible for managing the estate. If there is a will naming an Executor, they are formally appointed after filing. If there is no will, the court appoints an Administrator (also called a Personal Representative in some states). The court issues Letters Testamentary or Letters of Administration, which are the legal documents needed to act on behalf of the estate.

• File the application for appointment with the court
• Post any required bond if ordered by the court
• Receive Letters Testamentary or Letters of Administration
• Begin acting on behalf of the estate

The Personal Representative must notify creditors that the estate is being administered and that they have a limited time to make claims. This usually involves publishing a notice in a local newspaper (called a census notice or notice to creditors) and directly notifying known creditors. The creditor claims period typically lasts four to six months, depending on state law.

• Publish notice to creditors in a local newspaper
• Send direct notice to known creditors
• Allow the statutory claims period to run
• Review and validate incoming creditor claims

The Personal Representative must identify, locate, and value all estate assets. This includes real estate, bank accounts, investments, vehicles, personal property, and any other assets. A professional appraisal is typically required for real estate. The completed inventory is filed with the court and shared with beneficiaries. This stage is critical because it establishes the value basis for capital gains calculations later.

• Locate and secure all estate assets
• Obtain appraisals for real estate and valuable items
• Compile a complete inventory of assets and their values
• File the inventory with the probate court

Valid creditor claims are paid from estate assets before any distributions to beneficiaries. The Personal Representative must also file final income tax returns for the deceased and, if required, estate tax returns at both the state and federal level. Connecticut has its own estate tax, while Maryland, Massachusetts, and Washington DC each have their own tax rules and exemption thresholds.

• Pay valid creditor claims in order of priority
• Dispute any invalid or excessive claims
• File final income tax returns for the decedent
• File state and federal estate tax returns if required
• Pay any taxes owed from estate funds

Once debts and taxes are paid, the remaining estate assets are distributed to the beneficiaries according to the will or, if there is no will, according to state intestacy laws. The Personal Representative must obtain receipts or releases from beneficiaries. For real estate, this usually involves transferring title through a deed or, if the property is being sold, distributing the sale proceeds.

• Obtain court approval for the distribution plan if required
• Transfer assets to each beneficiary as specified in the will
• Prepare and record deeds for real estate transfers
• Obtain signed receipts from each beneficiary

The final stage involves filing a complete accounting with the probate court showing all assets received, debts paid, taxes filed, and distributions made. Beneficiaries receive a copy of the accounting. Once the court approves and the Personal Representative is formally discharged, the probate case is closed. The estate is no longer a legal entity, and the Personal Representative's authority ends.

• Prepare a final accounting of all estate transactions
• File the accounting with the probate court
• Notify beneficiaries of the accounting
• Obtain court approval and formal discharge
• Close estate bank accounts