Estate Administration

Administration of estates involves collection of assets, payment of obligations such as debts and expenses and death tax preparation (federal and state) and filing, and distribution of property to heirs and beneficiaries. If you are involved with a person who has died, make sure that their home is secure and nothing is lost or destroyed. In Pennsylvania other than a spouse, no one can enter a safe deposit box without arranging an inventory for the Pennsylvania Department of Revenue. Shortly after the funeral, contact an attorney at Kaminsky, Thomas, Wharton & Lovette to discuss the decedent’s matters and estate. Our attorneys will provide advice, determine whether administration will be required and explain what procedures will be involved. If there is a Last Will, the person named as executor should protect the original of it and give it to the attorney at the first meeting. At the beginning, all assets of the estate, including personal possessions and real estate, are inventoried and sometimes physically gathered. All of the beneficiaries (if there is a will) or heirs (if there is no will) are located. They are told that they were named in the will or have a legal right to receive an inheritance. Funeral expenses, debts, state and federal taxes are paid, and necessary tax returns are filed. Sometimes administration may involve the short-term management of a business or stock in a corporation. There could also be sale of real estate, which was owned by the deceased. At the conclusion of the administration period, a final accounting of all assets can be presented for approval to the county court or, in appropriate situations, to the beneficiaries for their informal approval and release. After approval, distribution of the balance of assets is accomplished. An estate is administered by a personal representative. If there is a will, the personal representative named to serve is called the “executor.” If there is no will or if the executor cannot serve, the person who does serve is referred to as the “administrator.” The Register of Wills makes the appointment. The personal representative works with the attorney in complying with necessary legal requirements. If you have an appointment with an attorney at Kaminsky, Thomas, Wharton, Lovette & Vigna regarding Estate Administration, please download and complete this Probate Questionnaire so that you have all the information that will be necessary at the initial consultation.