Decedent's Estates

The administration of an estate is the process by which the assets left by a deceased person are collected, creditors identified and paid, and the remaining assets distributed to those entitled to them. If the deceased had executed a valid will, any remaining assets after the payment of debts are distributed according to the will. If the deceased left no will, the law prescribes the manner in which the remaining assets are to be distributed
(R.C. 2105.06). In general, this means the assets are distributed to the deceased's nearest living relatives.

The probate process begins when someone files an application to be appointed to administer the estate. The application must be filed in the county where the person resided at the time of death. The applicant is usually the person named in the decedent's will or some other close relative, but any interested person may seek appointment to administer. If the person appointed was selected by the decedent in the will, that person is called an executor. If there is no will, or if the will does not name an executor, then the person designated to handle the estate is called the administrator. Either an executor or an administrator may also be referred to as the fiduciary of the estate. The fiduciary has the authority to hire a lawyer paid from estate assets to advise him or her during the process of administration. Due to the complexity of the law and the legal issues that can arise in the administration of an estate, it is strongly recommended that all fiduciaries retain legal counsel. Court employees are prohibited from practicing law and cannot give legal advice.

The basic steps to an estate administration include:

* filing an application for authority to administer the estate
* appointment of a fiduciary (executor or administrator)
* gathering assets and determining values (usually by formal
appraisal)
* filing an inventory of all estate assets
* paying creditors
* filing estate and income tax returns and paying taxes, if any
* distributing remaining assets to beneficiaries
* filing accounts
* closing the estate

Link to Ohio State Bar Association LawFacts Pamphlet "Administering a Estate Without a Wiill"

Link to Ohio State Bar Association LawFacts Pamphlet "Probate"

Link to Ohio State Bar Association LawFacts Pamphlet "Wills"

 

1.0 SURVIVING SPOUSE, CHILDREN, NEXT OF KIN, LEGATEES AND DEVISEES

2.0 APPLICATION TO PROBATE WILL

2.1 WAIVER OF NOTICE OF PROBATE OF WILL

2.2 NOTICE OF PROBATE OF WILL

2.3 ENTRY ADMITTING WILL TO PROBATE

2.4 CERTIFICATE OF SERVICE OF NOTICE OF PROBATE OF WILL

4.0 APPLICATION FOR AUTHORITY TO ADMINISTER ESTATE

4.1 SUPPLEMENTAL APPLICATION FOR ANCILLARY ADMINISTRATION

4.2 FIDUCIARY'S BOND

4.3 WAIVER OF RIGHT TO ADMINISTER

4.5 ENTRY APPOINTING FIDUCIARY; LETTERS OF AUTHORITY

5.0 APPLICATION TO RELIEVE ESTATE FROM ADMINISTRATION

5.1 ASSETS AND LIABILITIES OF ESTATE TO BE RELIEVED FROM ADMINISTRATION

 5.2 WAIVER OF NOTICE OF APPLICATION TO RELIEVE ESTATE FROM ADMINISTRATION

5.3 NOTICE OF APPLICATION TO RELIEVE ESTATE FROM ADMINISTRATION

5.4 PUBLICATION OF NOTICE (ONE ESTATE)

5.5 PUBLICATION OF NOTICE (MULTIPLE ESTATES)

5.6 ENTRY RELIEVING ESTATE FROM ADMINISTRATION

5.9 REPORT OF DISTRIBUTION

 5.10 APPLICATION FOR SUMMARY RELEASE FROM ADMINISTRATION

5.11 ENTRY GRANTING SUMMARY RELEASE FROM ADMINISTRATION

6.0 INVENTORY AND APPRAISAL

6.1 SCHEDULE OF ASSETS

 6.2 WAIVER OF NOTICE ON HEARING ON INVENTORY

6.3 NOTICE OF HEARING ON INVENTORY

7.1 APPLICATION FOR FAMILY ALLOWANCE

7.2 APPLICATION FOR APPORTIONMENT OF FAMILY ALLOWANCE

8.1 ELECTION OF SURVIVING SPOUSE TO TAKE UNDER WILL

8.3 SUMMARY OF GENERAL RIGHTS OF SURVIVING SPOUSE

8.4 CERTIFICATE OF SERVICE AND NOTICE OF CITATION TO SURVIVING SPOUSE TO EXERCISE ELECTIVE RIGHTS

8.5 RETURN FOR CERTIFICATE OF SERVICE OF CITATION TO SURVIVING SPOUSE TO EXERCISE ELECTIVE RIGHTS

8.6 WAIVER OF SERVICE TO SURVIVING SPOUSE OF THE CITATION TO ELECT

9.0 APPLICATION TO SELL PERSONAL PROPERTY

9.1 ENTRY AUTHORIZING SALE OF PERSONAL PROPERTY

9.2 NOTICE OF SALE OF PERSONAL PROPERTY

10.0 APPLICATION TO DISTRIBUTE IN KIND

10.1 ENTRY APPROVING DISTRIBUTION IN KIND

10.2 NOTICE OF HEARING ON APPLICATION TO DISTRIBUTE IN KIND

 11.0 CONSENT TO POWER TO SELL REAL ESTATE

12.0 APPLICATION FOR CERTIFICATE OF TRANSFER

12.1 CERTIFICATE OF TRANSFER

13.0 FIDUCIARY'S ACCOUNT

13.1 RECEIPTS AND DISBURSEMENTS

13.10 NOTICE TO EXTEND ADMINISTRATION

13.2 ASSETS REMAINING IN FIDUCIARY'S HANDS

13.3 ENTRY APPROVING AND SETTLING ACCOUNT

13.4 WAIVER OF PARTIAL ACCOUNT

13.5 NOTICE OF HEARING ON ACCOUNT

13.6 CERTIFICATION OF TERMINATION

13.7 WAIVER OF NOTICE ON HEARING ON ACCOUNT

13.8 APPLICATION TO EXTEND ADMINISTRATION

13.9 CERTIFICATE OF SERVICE OF ACCOUNT TO HEIRS OR BENEFICIARIES

 24.0 REPRESENTATION OF INSOLVENCY

 24.1 JUDGMENT ENTRY SETTING HEARING AND ORDERING NOTICE

 24.2 NOTICE OF HEARING ON REPRESENATION OF INSOLVENCY AND SCHEDULE OF CLAIMS

 24.3 VERIFICATION OF SERVICE NOTICE OF HEARING ON REPRESENTATION OF INSOLVENCY AND SCHEDULE OF CLAIMS

24.4 INSOLVENCY SCHEDULE OF CLAIMS

 24.5 CONTINUATION INSOLVENCY SCHEDULE OF CLAIMS

24.6 JUDGMENT ENTRY OF INSOLVENCY