Detailed answer — step-by-step process under Maryland law

1. Confirm who controls the estate.

   If the decedent left a valid will, the named executor (personal representative) controls distribution according to the will’s terms. If there is no will, the court appoints an administrator and distribution follows Maryland’s intestacy rules. For statute text and order of distribution, consult the Maryland Estates & Trusts code (see general references below).

2. Open probate and obtain appointment.

   The personal representative is formally appointed by the Register of Wills or probate court. That person gains authority to collect assets, pay debts, and distribute remaining property. See the Register of Wills guidance: https://www.mdcourts.gov/registerofwills.

3. Inventory, appraise, and secure estate assets.

   The representative prepares an inventory of bank accounts, investments, real property, personal property, and other assets. The inventory shows the pool of resources available to pay taxes, claims, and expenses before distribution.

4. Notify creditors and pay valid claims and expenses.

   Maryland requires notice to creditors and gives them an opportunity to file claims. The representative must review, admit or contest, and then pay valid claims from the estate. Administration expenses (funeral, probate fees, attorney and accountant fees, appraisal costs) are paid before distributions. See creditor information from the Register of Wills: https://www.mdcourts.gov/registerofwills/creditors.

5. File tax returns and pay taxes.

   The estate may owe federal and Maryland estate taxes and/or income taxes. The personal representative files required federal estate and income tax returns and Maryland estate tax returns and pays any tax due from estate funds. Maryland estate tax information is available from the Comptroller: https://www.marylandtaxes.gov/business/estate-tax.php. For federal requirements, see the IRS: https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax.

6. Prepare a proposed final accounting and seek court/Register approval.

   Once debts and taxes are paid, the representative prepares a final accounting showing all receipts, disbursements, and the proposed distribution to beneficiaries (the children). Many estates require filing this accounting with the Register of Wills or presenting it for court review and approval before final distribution.

7. Resolve disputes or contingencies before distribution.

   If heirs dispute account items, value, or claims (or if there are unanswered creditor claims or tax audits pending), the representative should resolve those issues first. If necessary, the representative can seek instructions from the probate court.

8. Distribute remaining funds to the children.

   After the court or Register approves the accounting (or after statutory waiting periods pass), the representative distributes the remaining cash or sells assets to create cash for distribution. Distributions are made either per the will or under Maryland intestacy rules if there is no will. Document every distribution with receipts or releases signed by each child to protect the personal representative against later claims.

9. Close the estate.

   Once distributions are made and documentation is filed with the Register of Wills, the representative files a final settlement or closing papers to formally end the estate administration.

For the Maryland Estates & Trusts statutes generally, see the Maryland Code (Estates & Trusts), available through the Maryland General Assembly: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=est.

Common special issues to watch for

• If a child predeceased the decedent, determine whether grandchildren take by representation (per stirpes) or whether the will directs a different allocation.
• If beneficiaries are minors, property distribution may require a custodial account, a court-ordered guardian/conservator, or other protective measures before funds are usable by the child.
• Keep the estate’s funds separate from personal funds. Improper commingling can lead to personal liability for the representative.
• Hold back a small reserve if audits, late creditor claims, or tax adjustments are possible. A formal closing without proper notice risks exposure to later claims.

Helpful hints for administrators and beneficiaries

• Gather original estate documents immediately: will, death certificate, account statements, deeds, and insurance policies.
• Keep clear, dated records of every transaction and communication with heirs and creditors.
• Send written notices and get signed receipts/releases when funds are distributed.
• Consult a Maryland probate attorney early if the estate has complex assets, potential disputes, or significant tax exposure.
• Work with an accountant for tax filings to avoid underpayment penalties or missed filing deadlines.
• Check whether a simplified “small estate” procedure applies on the Register of Wills site to speed distributions for small estates.
• Consider mediation if family members disagree before spending estate funds on litigation.