How the Remaining Estate Funds Are Distributed to Children in West Virginia

Disclaimer: This is general information and not legal advice. Consult a West Virginia probate attorney for guidance about your specific situation.

Detailed answer — step-by-step process under West Virginia law

When a decedent’s taxes, creditor claims, and administration expenses are paid, the personal representative (executor or administrator) distributes the remaining estate (the “residue”) to the decedent’s children according to the will or, if there is no valid will, under West Virginia intestacy rules. Below are the typical steps you can expect in West Virginia, with links to the state statutes that govern probate and decedent estates.

1. Confirm who is entitled to receive the residue

   If the decedent left a valid will, the will controls distribution of the residue. If there is no will, West Virginia’s intestate succession rules identify heirs, which commonly include children as first-line beneficiaries. The statutory framework for decedents’ estates is in Title 44 of the West Virginia Code: W. Va. Code, Title 44 — Decedents’ Estates.

2. Make sure the estate is ready for distribution

   Before any distribution, the personal representative must:

   • pay or properly reserve for all known debts and allowed creditor claims;
   • pay final income taxes and any estate or inheritance taxes, or properly reserve funds if additional tax liability is possible;
   • pay administration expenses, including funeral costs, appraisal fees, attorney fees, and filing costs;
   • ensure any required notices to creditors and interested persons have been given under state law.

   These duties and procedures are set out in Title 44 and related rules at the county level: W. Va. Code, Title 44.

3. Prepare a proposed distribution and final accounting

   The personal representative typically prepares a final accounting or a proposed distribution schedule showing how remaining funds will be divided among beneficiaries (the children). The accounting shows receipts, payments, and the remaining balance. The representative files this accounting with the probate court and serves it on heirs and other interested parties so the court and parties can review the proposed distribution.

4. Resolve disputes or claims before distribution

   If any heir or creditor objects to the accounting or a specific distribution, the matter may require court resolution before funds are distributed. Do not distribute estate funds until disputes are resolved or the court authorizes distribution; doing so can expose the personal representative to personal liability.

5. Obtain court approval if required

   Many counties require the court to approve the final account and enter an order allowing distribution and discharging the personal representative. The court order provides legal protection to the representative and clear title to the beneficiaries. Review the local probate rules or ask the clerk whether a court hearing and formal order are required where you are administering the estate.

6. Special rules for minor or incapacitated children

   If a beneficiary child is a minor or legally incapacitated, you generally cannot simply pay the funds directly to them. Options include:

   • paying the funds to a court-appointed guardian for the minor or incapacitated person’s estate,
   • setting up a custodial account under applicable state custodial statutes (such as an UTMA/UGMA custodianship) if permitted, or
   • creating a trust for the child’s benefit if the will directed one or if that is the appropriate protective measure.

   Discuss these options with the probate court or an attorney before distribution.

7. Make the actual transfers and obtain receipts/releases

   Once the court approves (if required) and all risks are addressed, the personal representative distributes funds by check, wire transfer, or other traceable means. For significant transfers (or where the deed or title must change for real property or vehicles), follow recordation requirements. Obtain signed receipts or releases from each beneficiary acknowledging the amount received. Keep copies of all distribution records in the estate file.

8. File the final documents and close the estate

   After distribution, the personal representative files a final account and a petition for discharge/closing with the probate court (and provides the court with receipts). When the court approves and issues an order discharging the personal representative, the estate administration is formally closed. See the statutes in Title 44 for filing and discharge requirements: W. Va. Code, Title 44.

9. Keep records and respond to later issues

   Maintain the estate’s full records for several years. If a previously unknown creditor later comes forward or a beneficiary challenges a distribution, the personal representative may need the records to defend actions and to show compliance with the court order.

Helpful hints

• Do not distribute until you are confident all claims and taxes are settled or adequately reserved. This protects the personal representative personally.
• Use traceable payment methods (checks, bank transfers) and get signed receipts from each child/beneficiary.
• If a child is a minor or disabled, consult the probate court and a lawyer about guardianship, conservatorship, or custodial accounts before paying funds.
• Ask for a formal court order approving the final accounting and distribution; an order reduces the chance of future liability.
• File any required federal or state tax returns for the decedent and the estate and keep proof of tax clearance or payment. For federal fiduciary tax guidance, see the IRS: IRS — Estate and Trust Tax Return.
• When in doubt, consult a West Virginia probate attorney. For assistance locating counsel, see the West Virginia State Bar: wvbar.org.

Where to find the controlling West Virginia law

The principal statutory guidance for probate, duties of personal representatives, and intestate succession is in Title 44 of the West Virginia Code: W. Va. Code, Title 44 — Decedents’ Estates. County practices and filing requirements can vary, so check with the probate clerk in the county where the estate is being administered or consult a local probate lawyer.

If you need legal advice tailored to your situation (for example, how to handle a contested distribution, how to protect a child’s share, or how to draft releases and obtain court approval), contact a licensed West Virginia attorney experienced in probate and estate administration.