Detailed Answer
When you are the personal representative (executor or administrator) of an Ohio estate, confirming that the probate proceeding has concluded and that a trust has been properly funded requires both court confirmation and documentary proof of asset transfers. Below is a clear, step-by-step approach you can follow, with the common Ohio law touchpoints you should watch for.
1. Confirm the probate case is formally closed
- Review the probate docket and final entries. The probate court’s docket will show the final court entry that closes administration. Look for language such as “final account approved,” “decree of distribution,” or “case closed.” Obtain a certified copy of the final entry from the probate clerk.
- Look for an order discharging the personal representative. In many administrations the court will enter an order discharging or releasing the personal representative from further duties after the final account and distribution are approved. If such an order appears, get a certified copy.
- Check for filing of a final account or affidavit of distribution. A final account showing receipts, expenses, taxes (if any), and distributions should be on the record. In straightforward small estates, an affidavit or summary distribution may be filed instead. The controlling Ohio probate rules and statutes govern these filings (see Ohio Rev. Code ch. 2113 for administration and distribution procedures): https://codes.ohio.gov/ohio-revised-code/chapter-2113
- Ask the clerk for a closing letter or certificate of closure. Some Ohio probate courts provide a clerk’s letter or certificate stating that the case is closed and the personal representative’s duties are ended; if available, get it in writing.
2. Confirm the trust has been funded
“Funding” a trust means transferring ownership or control of estate assets into the name of the trust or otherwise making the trust the legal holder. To confirm this has happened:
- Obtain a complete inventory showing each asset and its post-probate status. The inventory or schedule should list assets and how each was transferred (e.g., deed recorded in trustee’s name; bank account retitled to the trust; broker transfer to trust account; beneficiary designation changed).
- Collect documentary evidence for each asset transfer:
- Real estate: recorded deed or transfer document showing title in trustee’s name or trust name. Check the county recorder for a recorded deed.
- Bank and brokerage accounts: account statements showing the new account title (often the trust name) or an account change confirmation from the financial institution. If accounts were moved, obtain written confirmations from the banks/brokers.
- Securities: transfer agent or broker confirmation that shares were transferred into a trust account. Retain the transfer forms and confirmations.
- Vehicles: title transfer documents showing the trust as owner, if applicable.
- Personal property: signed receipts from beneficiaries or a written list of property distributed to the trustee for trust administration.
- Check recorded public documents. Real estate transfers and some other instruments must be recorded. Confirm the deed or instrument is recorded in the county where the property is located.
- Get a Trustee’s Certification or Acceptance of Trust. The trustee can provide a signed certification confirming acceptance and listing assets accepted into the trust. Financial institutions commonly accept a trustee certification when transferring or retitling accounts.
- Confirm beneficiary designations (if applicable). Some assets (life insurance, retirement accounts) pass by beneficiary designation and do not go through probate. Ensure the payable-on-death or beneficiary forms name the trust (or the appropriate person) if the settlor intended that funding method.
3. Reconcile the probate closing and trust funding
Compare the probate distribution documents with the trust asset list:
- Ensure assets listed as distributed to the trust in the probate decree actually show post-distribution evidence of transfer.
- If the probate court’s distribution order requires the personal representative to deliver assets to a trustee, keep receipts, signed releases, or acknowledgements from the trustee confirming receipt.
- Keep copies of any recorded deeds, bank/broker confirmations, and trustee certifications together with the certified final court entry, so you have a single packet showing both the court-authorized distribution and the completed funding steps.
4. Watch for tax and creditor matters before closing
Before relying on a “final” closure, confirm that you have addressed:
- Final estate tax obligations and returns (Ohio does not currently have a separate estate tax at the state level; consult IRS rules for federal estate or income tax issues).
- Payment or proper handling of valid creditor claims or any residual creditor issues approved by the court.
- Approval of the personal representative’s final account by the court, which represents judicial acceptance of how you handled claims and distributions (see Ohio Rev. Code ch. 2113): https://codes.ohio.gov/ohio-revised-code/chapter-2113
5. Practical steps you should take now
- Request certified copies of the final probate entry and any discharge of the personal representative from the probate clerk.
- Ask the trustee for a written certification or inventory showing the assets the trustee received and how each was titled.
- Obtain recorded deeds and bank/broker transfer confirmations and keep them with the probate closing paperwork.
- Get signed receipts, releases, or waivers from beneficiaries when appropriate. Those documents reduce later disputes.
- If anything remains unresolved, file a motion in probate court asking the court to confirm distribution, appoint a trustee, or issue further orders to effect transfers.
Where Ohio law fits in
Ohio’s probate statutes govern administration, final accounts, and distribution procedures. For general rules on administration and distribution, see Ohio Revised Code, Chapter 2113: https://codes.ohio.gov/ohio-revised-code/chapter-2113. For matters about the probate court’s jurisdiction and procedures, see the chapters addressing probate court powers and procedures at the Ohio Revised Code: https://codes.ohio.gov/.
Helpful Hints
- Keep a single organized closing file: include the certified final court entry, all transfer documents (deeds, account retitling confirmations), trustee certifications, and beneficiary receipts.
- For real estate, always check the county recorder’s online index to verify a deed recorded in the trust’s name.
- Financial institutions often require a certified copy of the death certificate, certified letters testamentary/letters of authority, and a trustee certification to retitle accounts—plan ahead so funding is not delayed.
- If the trust is named as a beneficiary (not funded by probate distribution), confirm that beneficiary designation forms are current and accepted by the plan or insurer.
- Obtain releases from beneficiaries where practical after distributions. A signed receipt or waiver reduces future litigation risk.
- When in doubt, ask the probate clerk what paperwork they expect for a formal closing or what entries typically appear in that county—local practice varies.
- If transfers are complex (closely held business interests, foreign assets, or complicated tax issues), consult a qualified attorney familiar with Ohio probate and trust practice before finalizing distribution.
Disclaimer: This article explains general Ohio procedures and common practical steps. It is educational only and not legal advice. For advice about a specific estate or trust, consult a licensed Ohio attorney who can apply the law to your facts.