Detailed answer — the process in plain language

After a person dies, the estate’s remaining cash and property can be distributed to heirs or beneficiaries only after all administrative steps are complete. In Wyoming, the typical sequence is:

1. Open the estate and get authority to act.

   If the decedent left a valid will, the named executor (personal representative) asks the probate court to admit the will and issue letters testamentary. If there is no will, a close family member petitions for appointment as administrator (letters of administration). The appointed personal representative gains the legal authority to collect assets, pay bills, and distribute the estate.

2. Identify assets and prepare an inventory.

   The personal representative locates assets (bank accounts, securities, real property, personal items) and prepares a formal inventory and appraisal when required. This step establishes what can be used to pay debts and distributions.

3. Give notice to heirs, beneficiaries, and creditors.

   Wyoming law requires notice to known heirs and often public notice that invites creditors to make claims. Known creditors must be given an opportunity to file claims. This step ensures the estate can pay valid debts and limits liability for the personal representative.

4. Evaluate and pay claims, taxes, and expenses.

   The representative reviews creditor claims and pays valid claims from estate funds. The estate also pays funeral costs, administrative expenses, attorney and executor fees (if allowed), and any estate or income taxes owed. Wyoming has no state estate or inheritance tax; however, a federal estate tax may apply for very large estates — see the Internal Revenue Service for current thresholds and filing rules (IRS — Estate Tax).

5. Resolve disputed claims and complete required tax returns.

   If a creditor or heir contests a claim, the representative may need to litigate the issue or set aside funds until the dispute resolves. The representative must file the deceased’s final income tax return and any required estate tax return before distributing assets if taxes are due.

6. Prepare a final accounting and request court approval (if required).

   The personal representative prepares and (if the court requires or if beneficiaries request) files a final accounting that shows assets received, expenses paid, claims satisfied, and the proposed distribution. Some Wyoming probate cases proceed informally and allow distribution with minimal court supervision; others require formal court approval.

7. Distribute remaining funds and property to the children.

   Once all debts, taxes, and administrative expenses are paid and the estate is ready for closing, the representative distributes the remaining estate according to the decedent’s will. If there is no will, Wyoming intestacy law controls how the estate is divided among surviving children and other heirs — see Wyoming Statutes, Title 2 (Decedents’ Estates) for the rules and order of distribution (Wyo. Stat., Title 2 — Decedents’ Estates).

   Common practical points about distribution to children:

   • If a valid will leaves property to children, the executor follows the will’s directions. The court enforces the will’s terms.
   • If the decedent died intestate (without a valid will), Wyoming’s descent and distribution rules govern who receives the estate and in what shares. Typically, surviving children inherit in equal shares, subject to the statute’s provisions for predeceased children and descendants.
   • If a child predeceased the decedent but left children (the decedent’s grandchildren), those grandchildren often inherit the share their parent would have taken — the specifics depend on Wyoming’s statute addressing representation or per stirpes distribution.
8. Complete closing steps.

   Obtain receipts or releases from distributees when possible. File a closing report or petition with the court if required. Turn over property titles and funds as ordered and request discharge of the personal representative once all duties finish.

Relevant Wyoming statutes and resources can help you confirm procedural requirements and local practices. See the Wyoming statutes for probate and intestacy at the Wyoming Legislature website (https://wyoleg.gov/statutes/title/2) and the Wyoming Judicial Branch for court forms and local probate information (https://www.courts.state.wy.us/).

Helpful hints — practical checklist for distributing to children

• Collect several certified copies of the death certificate early. Banks and title companies usually require them.
• Get Letters Testamentary or Letters of Administration from the probate court before attempting to access estate accounts or sell property.
• Keep detailed records and receipts for all estate payments. Good records make final accounting easier and reduce disputes.
• Provide timely notice to known heirs and publish creditor notice if required. Missing a valid creditor deadline can expose the personal representative to liability.
• Consider obtaining signed releases from beneficiaries after you distribute shares. A release reduces later claims against the representative or the estate.
• If a child is a minor or incapacitated, the court may require creation of a guardianship, conservatorship, or trust for that child’s share.
• If real property is being distributed, title transfer often requires a certified copy of the letters and the court order; contact the county recorder or a title company about required documents.
• Watch federal estate tax thresholds and filing rules; even when Wyoming has no state estate tax, a federal return may be necessary for large estates (IRS — Estate Tax).
• If heirs disagree, consider mediation before litigating. Mediation can preserve family relationships and often saves time and money.
• Consult a Wyoming probate attorney when questions arise about statutory timelines, interpretation of the will, creditor claims, or complex assets (business interests, retirement plans, or property in other states).