Detailed Answer
When someone dies in Rhode Island, the personal representative (executor or administrator) must complete the estate administration process before distributing any remaining money to heirs, including the decedent’s children. Below is a clear, step‑by‑step overview of the usual process under Rhode Island law and the practical actions the personal representative should take.
1. Identify the personal representative and the opening of probate
The first step is for the named executor in the will (or, if there is no will, an administrator appointed by the probate court) to open a probate estate with the Rhode Island Probate Court. The probate court supervises the administration, grants letters testamentary or administration, and gives the representative authority to act for the estate.
2. Inventory assets and secure the estate
The personal representative must gather the decedent’s assets, prepare an inventory, and secure property (bank accounts, investment accounts, real estate, etc.). The representative will also identify beneficiaries (the children), creditors, and any potential claims against the estate.
3. Notice to creditors and claims period
The estate must notify known creditors and generally provide public notice so unknown creditors can make claims. Rhode Island law sets procedures and time limits for presenting creditor claims. The representative must review, accept, or contest valid claims before distributing assets.
4. Pay funeral, administration expenses, and valid creditor claims
Before distributions, the estate must pay allowed funeral expenses, probate costs (court costs, attorney fees if allowed), and valid creditor claims out of estate assets. The representative should keep detailed records and obtain receipts or releases whenever a creditor is paid.
5. File and pay taxes (federal and state)
Determine whether any federal estate tax return (IRS Form 706) is required—this is required when the gross estate exceeds the federal exemption threshold for the year of death. Also determine whether Rhode Island estate tax applies and file any required state returns. The estate must pay income tax for the decedent for the year of death and any estate income tax for the estate itself. The Rhode Island Division of Taxation provides guidance and filing instructions.
Useful official resources: Rhode Island General Laws addressing estates and probate are gathered under Title 33 (see Rhode Island General Laws, Title 33): https://www.rilegislature.gov/Statutes/TITLE33/. For state tax rules, consult the Rhode Island Division of Taxation: https://tax.ri.gov/.
6. Resolve disputes or contingencies
Before final distribution, the representative should resolve disputes among heirs, challenges to the will (if one exists), and any pending litigation. If disputes cannot be resolved informally, the probate court will decide contested issues.
7. Prepare a proposed distribution accounting
Once debts, taxes, and expenses are paid or adequately provided for, the personal representative prepares a final accounting or schedule of distribution showing all receipts, disbursements, and the proposed net amounts payable to each beneficiary (the children). This accounting is filed with the probate court and usually served on interested parties.
8. Court approval and final order (if required)
Depending on the estate’s complexity and whether there are objections, the court may review the accounting and enter a final decree or order approving distribution. For uncontested estates, many distributions proceed after the required notices and the lapse of any objection period; for contested matters, the court must resolve issues before permitting distribution.
9. Make the distribution
After court approval or after any statutory waiting periods and absent objections, the personal representative distributes funds to the children in accordance with the will or, if there is no will, under Rhode Island intestacy law. Keep these best practices in mind when distributing funds:
- Obtain signed receipts or releases from each beneficiary upon distribution.
- If a beneficiary is a minor, the representative may need to set up a custodial distribution (Uniform Transfers to Minors Act) or a court‑approved guardianship/trust for the minor’s share.
- Retain records of every transaction and the final accounting for the estate file.
10. Close the estate
After distribution, file the final accounting and a petition to close the estate with the probate court. Once the court accepts the final accounting and closes the estate, the personal representative’s duties end (absent reopened matters or discovered assets).
How children inherit when there is no will
If the decedent died intestate (without a valid will), Rhode Island’s intestacy statutes in Title 33 determine shares. Typically, the surviving children inherit in equal shares, subject to representation rules if any child has predeceased the decedent. See Rhode Island General Laws, Title 33 for the intestacy and distribution rules: https://www.rilegislature.gov/Statutes/TITLE33/.
Practical timeline
Typical straightforward estates take several months (commonly 6–12 months) to resolve; complicated or contested estates can take much longer. Time is needed to publish creditor notice, allow the statutory claim period to run, prepare tax returns, resolve disputes, and obtain court approvals.
When to get legal help
Consider hiring an attorney when the estate has significant assets, unresolved creditor claims, tax issues, possible will contests, business interests, real estate across multiple states, or when beneficiaries disagree. An attorney experienced with Rhode Island probate law can help prepare filings, meet statutory deadlines, and reduce the personal representative’s exposure to personal liability for mistakes.
Official probate resources (Rhode Island):
- Rhode Island General Laws — Title 33 (Estates and Trusts): https://www.rilegislature.gov/Statutes/TITLE33/
- Rhode Island Judiciary — Probate Court information and forms: https://www.courts.ri.gov/
- Rhode Island Division of Taxation (estate tax and filing information): https://tax.ri.gov/
Reminder: the exact procedures and deadlines depend on your estate’s facts and the probate court’s local rules. Use the official statute links above to find the precise statutory language that applies to your situation.
Helpful Hints
- Gather paperwork early: death certificate(s), wills, bank and brokerage statements, titles, insurance policies, and bills.
- Keep a clear, dated ledger of all estate transactions and a copy of every receipt and invoice.
- Provide written notice to known creditors and publish required public notices promptly.
- Don’t distribute funds until the claims period and tax filing obligations are handled or adequately reserved for—distributing too soon can make the representative personally liable for later claims.
- If a child is a minor, plan for a custodial account, court‑approved trust, or appointment of a guardian for the funds rather than handing cash directly to the parent or guardian without court approval.
- Consider getting an estate attorney for estates with business interests, contested inheritances, multi‑state assets, or potential estate tax exposure.
- Use the Rhode Island General Laws Title 33 to check statutory requirements: https://www.rilegislature.gov/Statutes/TITLE33/.
Short checklist for the personal representative:
- Obtain letters testamentary/administration from the probate court.
- Inventory and secure assets; obtain multiple death certificates.
- Notify beneficiaries and creditors; publish required notices.
- Pay funeral, administration costs, and valid debts; file tax returns.
- Prepare and file final accounting; obtain court approval if required.
- Distribute remaining funds to children per the will or intestacy rules and get receipts/releases.
- File petition to close the estate and keep records for several years.
Disclaimer: This article explains general Rhode Island probate concepts and common practical steps. It is not legal advice. Laws change and every estate is different. To protect yourself and the estate, consult a licensed probate or estate attorney in Rhode Island for advice tailored to your facts.