The Short Answer

In Pennsylvania, an executor (also called a “personal representative”) is responsible for taking control of the decedent’s probate assets, protecting them, reporting what the estate owns, paying valid debts and expenses, and then distributing what remains to the proper beneficiaries. A key duty is transparency: Pennsylvania law requires a verified inventory and, in many estates, a formal accounting process with notice to interested parties.

What Pennsylvania Law Says

Executor responsibilities in Pennsylvania probate generally include gathering and safeguarding estate property, collecting income (like rents), keeping records, and reporting to the court and beneficiaries as required. Pennsylvania law also expects the executor to communicate with “parties in interest” and to document estate assets and transactions so the court can approve distributions.

The Statute

The primary law governing this issue is 20 Pa.C.S. § 3301.

This statute establishes that a personal representative must file a verified inventory of the decedent’s real and personal estate (with limited exceptions) and sets timing rules for when that inventory must be filed.

Two other provisions commonly implicated in day-to-day administration are: (1) the executor’s obligation to take possession of and preserve estate property and collect income, see 20 Pa.C.S. § 3311, and (2) the requirement to give written notice of an account and audit/confirmation to known interested parties, see 20 Pa.C.S. § 3503.

If you want more background on the probate process itself, see Is Probate Required If There’s a Will in Pennsylvania? and How Do I Apply for Probate and Letters Testamentary in Pennsylvania?.

Why You Should Speak with an Attorney

While the statutes provide the general rule, applying them to your specific estate is rarely simple. Legal outcomes often depend on:

• Strict Deadlines: Pennsylvania ties the inventory deadline to the earlier of when the executor files an account or the due date (including extensions) for the inheritance tax return, and the court can order an inventory sooner. See 20 Pa.C.S. § 3301(c).
• Burden of Proof and Recordkeeping: Executors must be able to document what assets existed, what was collected, what was paid, and why—especially if beneficiaries question valuations, missing assets, or expenses (inventory objections are permitted). See 20 Pa.C.S. § 3305.
• Conflict and Liability Risk: Executors are fiduciaries. If there are disputes, unclear ownership, creditor issues, or allegations of self-dealing, the executor can face personal exposure and court intervention, including contested accountings and potential removal proceedings.

Trying to handle this alone can lead to costly mistakes—especially where there are multiple heirs, real estate, business interests, creditor claims, or family conflict. A probate attorney can help you comply with Pennsylvania’s reporting requirements, reduce the risk of objections, and keep the administration moving toward a court-approved distribution.

If you’re dealing with a conflict over who should serve, you may also want to read How Do I Handle a Dispute Over Who Should Be the Executor or Administrator in Pennsylvania?.

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Disclaimer: This article provides general information under Pennsylvania law and does not create an attorney-client relationship. Laws change frequently. For legal advice specific to your situation, please consult with a licensed attorney.