Executor’s Checklist
■■ 1.  Inventory and Safeguard Property
■■ Find the deceased person’s assets and keep them safe until you distribute them. 
■■ Using money left by the deceased person, pay necessary continuing expenses—for example, mortgage payments, utility bills, and homeowners’ insurance premiums. 
■■ If the deceased person left enough money, pay debts. If there isn’t enough money to pay them all, consult a lawyer before you pay anything. State law gives certain creditors priority. 
■■ File the will in the local probate court. You should do this whether or not you think probate court proceedings will be required. 
■■ 2.  Handle Day-to-Day Details
■■ Terminate leases and any other outstanding contracts. 
■■ Notify the Social Security Administration of the death if the funeral director hasn’t done so. You may also need to notify other agencies, such as the Department of Veterans Affairs or the state Medicaid agency. 
■■ Get mail forwarded to you, if necessary. 
■■ 3.  Decide Whether or Not Probate Is Necessary

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■■ Probate isn’t necessary for many common assets. No probate is necessary to: 
•	pass real estate and other assets owned in joint tenancy to the surviving joint tenant 
•	transfer property to beneficiaries named on “transfer on death” deeds or registrations, and “payable on death” accounts 
•	transfer funds in IRAs and other retirement plans to named beneficiaries 
•	transfer property left to the surviving spouse (in some states) 
•	claim life insurance proceeds, or 
•	transfer assets held in trust (such as revocable living trusts or bypass trusts) to named beneficiaries. 
Most states also offer streamlined probate procedures for small estates. Whether probate is necessary commonly depends upon the value of everything in the estate, minus all the assets that can be transferred outside of probate. 
■■ 4.  Pay Taxes
■■ You must file an income tax return for the year in which the person died. If the estate goes through probate and has a certain amount of income, you’ll have to file an income tax return for it, too. 
■■ Pay estate taxes if necessary. It’s unlikely, but state and federal estate tax returns may be required. For deaths in 2016, estates worth less than $5.45 million do not owe federal estate tax. However, some states collect their own estate tax on smaller estates. And some states impose inheritance tax, which is paid by the people who inherit—though surviving spouses are exempt, and the tax rates are low for close family members. Check with your state’s taxing authority for details about your state’s tax laws.
■■ 5.  Handle Probate Proceedings, If Necessary
If probate is necessary, you’ll need to: 
■■ Ask the probate court to confirm you as executor (personal representative). You may want to hire a lawyer to prepare the paperwork or to help you with the process. (See below.) 
■■ Send notice of the probate proceeding to the beneficiaries named in the will and, if necessary, to certain close relatives—in most cases, a surviving spouse and children—who would have been entitled to property had there been no valid will. 
■■ During the probate process, which in many places takes about nine months to a year, you must manage the deceased person’s property. Depending on the contents of the will and the financial condition of the estate, you may need to sell real estate or securities owned by the deceased person. 
■■ Set up an estate bank account to hold money that belonged to or is owed to the deceased person—for example, paychecks or stock dividends. 
■■ Notify creditors of the probate proceeding in the manner required by state law. They then have a certain amount of time—about six months, in most states—to file a claim for payment of any bills or other obligations you haven’t voluntarily paid. As executor, you decide whether or not a claim is valid. 
■■ Supervise the distribution of property, such as cash, personal belongings, and real estate, to the people or organizations entitled to inherit.

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■■ When debts and taxes have been paid and all the property distributed to the beneficiaries, ask the probate court to formally close the estate. 
■■ 6.  Decide Whether to Hire a Lawyer
Many people think that probate requires hiring a lawyer. Although this is often a sensible choice, especially for estates with lots of different types of property, significant tax liabilities, or the potential for disputes among inheritors, it is not mandatory. Many courts now provide lots of useful information and instructions online. You might decide that you can handle the paperwork yourself, particularly if you are a main (or sole) beneficiary and you don’t expect any complications collecting and transferring the assets.
Handling a probate court proceeding requires shuffling a lot of papers through the court clerk’s office; in the vast majority of cases, there are no disputes that require a decision by a judge. You may even be able to do everything by mail. Doing a good job requires persistence and attention to tedious detail—not necessarily a law degree. 
Here are some ways to get help if you decide to handle the probate yourself: 
•	Find out what your probate court offers. Many give out packets of forms or publish good information and forms on their websites. Court clerks commonly answer basic questions about court procedure, but they staunchly avoid saying anything that could be construed as legal advice. Some courts, however, have lawyers on staff who look over probate documents; they may point out errors in your papers and tell you how to fix them.
•	Get help from a legal document preparer. Some nonlawyers have set up shop to help people deal with probate paperwork. These document preparers do not offer legal advice; they just prepare documents as you instruct them. They can also file papers with the court for you. 
To find one, search online for “legal document preparation” or similar terms, or check the yellow pages for “legal document preparers.” Make sure that the person you hire has lots of probate experience and can provide you with references to check out. 
•	Consult books written for nonlawyers. The Executor’s Guide: Settling a Loved One’s Estate or Trust, by Mary Randolph (Nolo), is a good guide to an executor’s duties, but does not provide state-specific probate court instructions. How to Probate an Estate in California:  A Step-by-Step Guide, by Julia Nissley (Nolo), leads you through the California probate process step by step. Although the forms in the book are used only in California, the book provides information that’s valuable in any state. 
■■ 7.  Working With a Lawyer
You may want some expert help, at least once in a while. There are two basic ways to work with a lawyer: 
•	
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Hire a lawyer to act as a coach, answering your legal questions as they come up. You might also want the lawyer to do some research for you or look over documents before you file them. 
•	Hire a lawyer to do everything. The lawyer will be paid out of the estate. In most states, lawyers charge either a lump sum or an hourly rate—$250 or more per hour is common, but be sure you negotiate this in advance. In a few states (California, for example), a lawyer may take a certain percentage of the gross value of the deceased person’s estate unless you agree, in writing, to a different fee arrangement. You should be able to find a competent lawyer who will agree to a lower fee. 
Some ways to find a good lawyer: 
•	Talk to friends who have small businesses to see if they have a good relationship with a lawyer. That lawyer can probably recommend someone with estate planning and probate experience. 
•	Ask whether a local senior center has a list of recommended probate lawyers. 
•	Use an online lawyer directory to search for lawyers in your area. You can find Nolo’s lawyer directory at www.nolo.com/lawyers.