The Probate Process in Pennsylvania
Probate is the court-supervised process of validating a will and administering a decedent’s estate. In Pennsylvania, probate is handled through the Register of Wills in the county where the decedent lived — and it’s often far more manageable than people imagine.
Appointment of Executor / Personal Representative
The named executor/personal representative (or an administrator if there is no will) must file a Petition for Grant of Letters to open an estate with the Register of Wills. They will then receive Letters Testamentary and short certificates, granting him or her legal authority over the estate.
Estate Account, Notices and Advertising
The executor must then obtain an EIN in order to open an estate account, send notices to all named beneficiaries, and advertise the estate in two publications.
Preparing an Inventory of Assets and Expenses
All probate assets and expenses of the decedent are identified and valued as of the date of death and entered onto an Inheritance Tax Return. An estimate of taxes owed can be calculated, and a 5% discount will apply if the tax is paid within three months.
Creditors and Taxes
Valid debts, final income taxes, and the Pennsylvania Inheritance Tax are typically paid from the estate. The Inheritance Tax Return and Estate Inventory are due within nine months.
Accounting and Distribution
After all of the assets have been gathered and debts and expenses have been paid, the personal representative can distribute assets out to the appropriate heirs/beneficiaries. Before distributions are made, the personal representative typically provides an informal account of the assets and debts and enters into a settlement agreement with the heirs/beneficiaries. If the heirs/beneficiaries cannot reach a settlement agreement, a formal account must be submitted to the Court, which will then audit the estate account and issue a decree directing how distributions are to be made.
Closing the Estate
The estate can be closed only after all Court filings have been made, debts and expenses paid, and assets distributed to heirs. The estate is formally closed by filing a status report with the Register of Wills indicating that the administration is complete.
How soon after a loved one passes should the estate be opened?
While Pennsylvania doesn’t impose a strict deadline to begin probate the moment someone passes, it’s generally best to start the process promptly. Delaying can complicate matters like accessing bank accounts, paying ongoing bills, maintaining real estate, or meeting the nine-month deadline for the Inheritance Tax Return.
How long does the Pennsylvania probate process take?
While every estate is different, key deadlines shape the timeline: the Inheritance Tax Return and Estate Inventory are due within nine months of death, and paying the inheritance tax within three months qualifies for a 5% discount. The estate can only be closed after all court filings are made, debts and expenses are paid, and assets are distributed to heirs.
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