Disclaimer: This article is for informational purposes only and does not constitute legal advice. Consult a qualified attorney in Pennsylvania for guidance tailored to your situation.
Detailed Answer
1. Appointment of Personal Representative
Under Pennsylvania law, a court must appoint a personal representative (also called an executor or administrator) to handle the estate. If the decedent left a valid will, the named executor petitions the orphans’ court in the county where the decedent lived. If there is no will, an interested heir petitions as administrator (20 Pa.C.S. § 3101).
2. Locating and Securing Assets
The personal representative must identify all estate property—bank accounts, real estate, investments, personal belongings, and digital assets. They should:
- Obtain certified copies of the death certificate.
- Contact financial institutions, insurers, and title companies.
- Secure physical property to prevent loss or damage.
3. Filing the Inventory
Pennsylvania law requires that the personal representative file a detailed, sworn inventory of estate assets with the orphans’ court within nine months of appointment (20 Pa.C.S. § 3102). The inventory must list:
- Each asset’s description and fair market value as of the date of death.
- Location of real property and account numbers for financial assets.
- Outstanding debts or liens on assets.
4. Notifying Creditors and Paying Debts
The personal representative publishes a notice to creditors in a local newspaper and sends direct notice to known creditors. Creditors then have six months to file claims (20 Pa.C.S. § 3103). The representative reviews each claim, pays valid debts, and disputes improper claims.
5. Determining Distribution Shares
If the decedent left a will, assets pass according to its terms. If no will exists (intestate), Pennsylvania’s inheritance statutes govern distribution. Generally (20 Pa.C.S. § 3302):
- Spouse and children share the estate.
- If no spouse or children, parents inherit.
- Other relatives inherit if no closer heirs exist.
6. Preparing and Filing a Final Account
Once debts and taxes are paid, the representative drafts a final accounting showing all receipts and disbursements. They file this with the court and serve it on heirs. Heirs have the opportunity to object.
7. Distribution and Closing the Estate
After the court approves the final account, the personal representative distributes remaining assets to the heirs. Each heir signs a receipt or “waiver of accounting.” Finally, the representative files a petition to formally close the estate and is discharged by the court.
Helpful Hints
- Start the inventory process quickly to meet court deadlines.
- Use professional appraisers for real estate and high-value property.
- Keep detailed records of all communications, invoices, and receipts.
- Communicate transparently with heirs to reduce conflict.
- Consult a probate attorney if you encounter disputes or complex assets.