Probate Information

If there are no assets in the decedent’s name alone, the will does not need to be probated.

There are cases where distribution can occur without a will being probated. Any bank or

other savings organization may release up to $10,000 to family members when: 

• The decedent’s accounts do not exceed $10,000 
• The funeral bill has been paid, and the receipt is presented Life insurance companies may release certain monies under $11,000 to named family members, rather than to the estate. Certain patient accounts (not exceeding $10,000), which have been kept by various health care institutions, may be paid to the funeral director and/or to the family without probate. Stocks and bonds physically noted T.O.D. (transferable on death) or P.O.D. (payable on death may pass to heirs without probate. Unclaimed funds under $11,000 held by the Commonwealth of Pennsylvania may be applied for without probate.

Wills for living persons are not registered and stored at the Register of Wills office. Wills are typically filed in the office of the attorney who prepared the will, in the vault of a trust department, or in a private safety deposit box belonging to the person who wrote the will.

Keep looking, it is very important to find it. In rare cases, a copy of the will can be admitted

to probate, but all interested parties must sign affidavits, which must be filed with the

Register of Wills.

a. Surviving spouse

b. Intestate heirs

c. Principal creditors of the decedent

d. Other fit persons

• A completed petition for probate and grant of letters (the form can be found on the PA Supreme Court website
• The original will, all codicils, and/or any related documents giving direction as to how property should by disposed upon death
• A death certificate
• Appearance of executor(s)
• Witnesses to will (unnecessary if will is self-proven)
• Sworn English translation if will is written in a foreign language Payment of Probate Fees: Probate fees are due to the Register of Wills at the time of probate. The costs, based on the value of the estate, are documented on the Register of Wills Fee Bill.

If a notarized self-proving affidavit is attached to the original will, the will may be

considered self-proven. If the will is not self-proving, two subscribing witnesses (witnesses who signed the will) must prove the signature of the decedent. If the witnesses to the will are available, they must sign an Oath of Subscribing Witness Form. If they cannot be located, the attorney for the estate or the representative must file an Oath of Unavailability. Then two persons familiar with the signature of the decedent must sign an oath of non- subscribing witness, stating that they believe the signature on the will to be that of the

decedent.

Yes. You need to file a document with the Register of Wills called a renunciation. That basically means you are turning down the job of executor. The contingent executor named in the will takes over at this point.

Responsibilities of executors vary greatly from estate to estate, depending on the particular circumstances of the decedent. However, there are certain forms that are required to be filed in all estates. 

Notice must be given to all beneficiaries named in the will, and spouse and children if there is no will, of the death of the decedent and the appointment of the personal representative. A copy of the probated will may be sent to those named in the will. Certification of notice must be filed with the Register of Wills verifying that the personal representative has sent these notices. One of the major responsibilities of the personal representative is to determine what assets the decedent had in his name alone (probate assets) and are, therefore, under the control of the personal representative and subject to distribution under the terms of the will.

These assets may be cash, bank accounts, stocks and bonds, investment accounts, personal property, business interest, real estate, life insurance, and/or retirement benefits. These assets may be subject to Pennsylvania inheritance tax and possible federal estate tax. Therefore, these assets must be valued as of date of death and reported as such on the death tax returns. Outstanding debts of the decedent, along with funeral expenses and estate administration expenses, must be determined and paid out of the estate assets before any distributions to beneficiaries. These debts and expenses are allowable deductions for Pennsylvania inheritance tax and federal estate tax purposes. If the estate is insolvent (debts exceed assets), then the personal representative is responsible to pay claims based on a schedule of priority of payments.

There are two concerns that every personal representative shares. One is that the estate is administered properly according to law, and the second is that the amount of taxes paid is minimized and the amount of assets passing to beneficiaries is maximized.

The Register of Wills is only a record keeping office, and the clerks are not trained or licensed to give legal advice. Estate administration is typically conducted more effectively and efficiently with the assistance of legal counsel. Estate administration is an orderly process that is designed to insure that the will of the decedent is carried out and the interest of all parties to the process are protected.

It is the duty and obligation of the personal representative (executor or administrator) to

protect estate assets and pay all proper taxes and claims. A personal representative is personally responsible for improper distributions. It is often necessary to review and interpret

many documents and legal contracts, such as insurance policies, employee benefit information,

income tax returns, stocks, bonds, and business agreements.

A short certificate is a document issued by the Register of Wills after the will has been probated. It shows the appointment of the personal representative to manage the estate. This document allows the personal representative to act on behalf of the estate to close bank accounts, file final income tax returns, process pension benefits, and close brokerage accounts.

The current fee can be found on the Register of Wills Fee Bill, and each bank will require an original. It is called a short certificate because it is a one-half page form.

There are three types of taxes to consider:

• Pennsylvania inheritance tax
• Federal estate tax
• Income tax

Pennsylvania inheritance and federal estate tax returns are due nine months after the date of death, unless an extension is granted. The personal income tax return of the decedent is due the April following the death.