FREE On-Demand Video CLEs.

It's August, that time when one-third of Minnesota attorneys will be entering their next CLE reporting period. As many of you know, in 2020, the Minnesota Supreme Court issued an order, allowing attorneys licensed in the state to claim more on-demand video CLEs toward their 45 required credits. The court order initially raised the allowed on-demand credits from 15 to 30. The order further stated that the allowed on-demand credits would become unlimited as of January 1, 2024, for courses viewed and reported after that date. Thus, Minnesota licensed attorneys are now allowed to apply approved, on-demand CLE credits toward their ENTIRE 45 credit requirement every three years.

This creates a wonderful opportunity for Minnesota attorneys looking to streamline their acquisition of needed CLE credit, while still improving their practice skills, adapting to changes in the law, and maintaining the same high level of their own professional development. It's particularly helpful for practitioners who live and work outside the metro, and those attorneys working from home.

Fulfilling this is now easier than ever and doing so is more within reach of attorneys who are trying to limit their expenses. Money's tight these days, but you don't need to compromise on your professional requirements. It's win-win. 

It's becoming easier (at least at the time of this writing) to find coveted Elimination of Bias and Ethics courses, along with courses in the new Mental Health category.

It is now possible to obtain most, if not all, of one's CLE requirement for free or low-cost. The Minnesota State Bar Association is offering an unlimited season pass for access to all of their on-demand CLE content. The cost for this is $550 for members, $950 for non-members. If you buy this pass at the tail end of your 3-year reporting period, it is possible to fulfill your present reporting period and also the next reporting period--6 years of coverage. 

For those looking to save even more, a number of places offer free on-demand CLEs. I will list a few sources: 

Mitchell Hamline offers dozens of free, on-demand video CLEs to alumni, including several from Mitchell Hamline's Health Law Institute.

The Hennepin County Law Library offers several live streaming and on-demand CLEs free of charge to anyone. You just need to submit your name to ensure CLE credit.

St. Thomas School of Law offers several on-demand CLEs, many of which are free for all. A sign in is required.

The Minnesota Attorney General's Office offers several free CLEs, both in-person and on-demand. They also offer some paid on-demand courses, for modest fees.

 

Practitioners' Corner: Belly Up To The CLE Buffet And Knock Out Two Reporting Periods.

If you're a Minnesota attorney, you may be looking to find more efficient and cost-effective ways to acquire your necessary CLE credits. Prior to Jan 1, 2024, a practitioner could apply up to 30 hours of approved on-demand video credit out of the 45 hours total needed for a 3-year reporting period. However, for on-demand CLEs viewed and reported after 1/1/2024, there is no cap on the hours of credit. That's right, folks, you can satisfy your entire 45 hour CLE requirement for the upcoming 3-year reporting period, from the comfort of your home or office, at whatever times are convenient! If you want to knock out CLEs while in your pajamas at 3AM, no one's stopping you.

Here's where my idea comes into play. Getting those CLE credits, whether on-demand or in-person, scheduled into your busy life. And save some money, while you're at it. There's a method I've done a couple times, and I know of other attorneys who have done it, as well. Don't worry, it's all legit.

For practically forever, Minnesota CLE has offered Season Passes, a sort of prix fixe, all-you-can-eat buffet of CLE presentations. The Season Pass lasts one year, and they have three flavors to choose from: In-Person Pass, Online Pass, and a Super Pass that encompasses both in-person and online CLEs. The Season Passes range in price from $1295 to $1895, with a discount if you're a MSBA member or have bought a Season Pass before. If you're a new lawyer, admitted to the bar for less than 5 years, you get the pass for half price.

So here's the cool part. There is no reason why you couldn't use one Season Pass to cover two reporting periods. Yes, you can satisfy 6 years of CLE reporting in one fell swoop. You just buy the Season Pass 6 or so months before your current reporting period runs out. Attend or view the 45 hours of CLEs, then report that summer. Then when your new 3-year reporting period starts, you have 6 or so months to take another 45 hours of CLEs, thereby satisfying your reporting requirements again.

The Federal Estate Tax Exemptions Will Be Changing.

Federal estate tax code allows for an exemption for estate taxes due after a person's death. This exemption has been increasing annually over the past several years, and is currently $13.61 million for an individual and $27.22 million for a married couple. This exemption is the amount the federal government allows each person to pass to non-charitable and non-spouse heirs before any federal estate tax is owed.

Beginning on January 1, 2026, the federal exemption for estate taxes will be reduced. This change is not due to recent law changes, as it was built into current law. The law included a sunset provision that would roll back the exemption after the end of 2025. After the law's sunset, we can expect these exemptions to be cut in half in 2026, to approximately $7 million for an individual's estate and $14 million for the estate of a married couple. It is possible that Congress could act on this before 2026, but it appears unlikely, and one should not count on that.

Note that Minnesota's estate tax exemption stands at $3 million for an individual and $6 million for a married couple. At this time, there is no Minnesota tax law provision changing those exemption amounts.

While exact numbers for the 2025 exemption have yet to be announced (it's based on inflation), it is estimated that next year's estate tax exemption will be approximately $14 million per couple. What this means is that if your estate is valued at greater than $7 million or $14 million for a couple, you may need to make some plans before the end of 2025.

There are a number of ways you can shelter some of your estate assets while you are still alive. For example, you can set up trusts, give to charities, or give gifts to people. It should be noted that there are no plans at this time for the federal government to reduce the annual gift tax exclusion, which is $18,000 per person gifted per year.

The impact of these changes can be complicated, and can vary based on many factors. The sunset deadline is approaching and will be here before you know it. It would be wise to seek the advice of a qualified estate planning attorney and a qualified financial planner.

Simultaneous Deaths Of Both Spouses.

The chance that two spouses would die at the same time is very slim. Nevertheless, it is a non-zero risk and, painful as it may be to think about it, such a tragic situation should be considered when making your estate plans.

Under the common law, if two spouses died close to the same time, it had to be determined by medical evidence which person actually died first, even if the deaths were only a few moments apart. The estate of the spouse that died first would pass to the second spouse, and then the second spouse's estate (which is combined with the first spouse's estate) would pass to the second spouse's heirs. This scenario required two probates!

However, it is often impractical or even impossible to determine the order of two deaths with any certainty.

Enter the revised Uniform Simultaneous Death Act, which Minnesota incorporated into its Probate Code in the 1990s. Under this Act, if two spouses die within 120 hours of one another, and there is no Will, the law treats each spouse as having predeceased the other. Therefore, the law views it as a simultaneous death, even if the two spouses died up to 120 hours apart. Then, the probate court applies the laws of intestacy to determine which beneficiaries will share in the two spouses' combined estate.

Having a poorly-drafted Will isn't always helpful, and in fact can complicate things. If each spouse's Will names the other spouse as sole beneficiary, without clearly naming contingent beneficiaries, problems can arise. The Will does not give instructions as to how the combined estate is divided by the couple's descendants, and the probate court must apply the laws of intestacy to distribute estate assets.

Here's where things can get even more complicated.

Suppose the couple have a blended family, i.e., each spouse has children from previous relationships. Each spouse has a Will, favoring their respective children. Perhaps these Wills were executed by each spouse before they were married, and they never executed new Wills after they were married. If both spouses are deemed to have died simultaneously under the law, whose children receive shares of the estate? The outcome is uncertain.

For example:

Adam and Betty get married. Adam has a son from a previous relationship, and Betty has two daughters. Adam and Betty each have Wills executed before they got married, and they never got around to getting new Wills.

Then, a terrible tragedy strikes. Betty dies right away, but Adam lives 3 more days. Under the law, the probate court treats Adam as having died before Betty, and Betty as having died before Adam. Simultaneous deaths.

Whose children receive shares of Adam and Betty's combined estate? Again, an uncertain outcome. There may also be uncertainty for any gifts to individuals outside the family, charitable donations, etc., if the two spouses' Wills differ on those issues.

To prevent that, Adam and Betty could have had Wills drafted that names one of them to have survived the other, and the Will of the presumed "surviving" spouse would govern as to contingent beneficiaries. There may be some tax benefit in doing this, as well.

* * *

If you do not have an estate plan, or your existing plan is dated or you're just not sure, it would be wise to seek a qualified Minnesota estate planning attorney.

Why Do People Put Off Getting An Estate Plan?

I hear many reasons--excuses, really--why people are hesitant to having an estate plan drafted. Here are a few common objections:

 

"I don't need one now, I'm too young."

A well-crafted estate plan is not just for older people. Unfortunately, people can die at any time. It would be wise to have a valid estate plan in place, regardless of your age. 

"I'll deal with it later."

Sure, life's hectic, with careers and family responsibilities. However, it doesn't take a lot of time to have a qualified practitioner craft an estate plan that helps ensure your assets go to those you want to receive them.

"I don't have enough assets for an estate plan to matter."

Even small estates can and should be protected. Sentimental or family heirlooms are important, even if their monetary value isn't great. Even if you don't own real estate or have large monetary assets, you still should consider protecting the assets you do have and make sure your loved ones would receive them if something happened to you.

Keep in mind that many disagreements happen over modest estates.

 

"My kids will just sort things out when I'm gone."

If you don't have a valid will, Minnesota intestacy law decides where your assets go after you die. The law generally follows "next of kin," but that may not be what you want. Maybe you wish to give assets to children unequally, or perhaps leave out one who is estranged or has addiction issues. Intestacy doesn't factor that in. Want to leave something to a close friend? Sorry, that cannot be done without a valid estate plan. Would you like to donate to a charity? Without a valid estate plan that won't happen.

Another issue to consider is who will be responsible for administering your estate when you're gone. Without an estate plan to nominate a person or persons to be the Personal Representative of your estate, it may be up to the probate court to make that decision. The person they appoint may not be one you would choose--perhaps even a total stranger.

 

"It costs too much." 

A basic will is a very powerful instrument and can be very affordable, especially when you consider the time and expense your loved ones would endure if they have to sort through your assets, deal with the probate court, etc. (See intestacy, above)

"I'm not comfortable talking about death-related issues."

It's never easy. Talking about your death can be unnerving. Wouldn't you rather solve this issue now and not have to worry about it later? Having an estate plan in place can bring peace of mind.

* * *

Protecting your hard-earned assets means having confidence in knowing that those you care about will receive them. There's no time like the present. Contact a qualified Minnesota estate planning attorney to find out how to get your estate plan started.

 

 

"If I Die Without A Will, Is My Ex-Spouse Entitled To Any Of My Estate Assets?"

The short answer: No.

If you die intestate (leaving no valid Will), Minnesota's intestacy laws exclude ex-spouses. Therefore, an ex-spouse is not entitled to your estate assets. Instead, your assets would be distributed based on the state's intestate succession law: to current spouse, children, parents, siblings, etc. Next of kin.

However, if your divorce decree requires division of marital property and you still have any of that property when you die, your ex would have legal claim based on the decree.

For example: if the decree requires dividing proceeds from selling the house, but you die before the sale is completed, your ex-spouse is entitled to the share of the property, per the terms of the divorce decree. Thus, your ex could make a claim against your estate in probate court. 

As you can see, these types of scenarios are governed by the terms in the divorce decree.

Another issue would arise if your divorce is not final at the time of your death. You would still be legally married at that time, and your spouse would be entitled to at least a spousal elective share under Minnesota law. And if you have no valid Will, guess what? The intestacy laws put your spouse at the head of the line for inheriting your estate assets.

If you are divorced and you haven't already done so, it is a good idea to review your financial instruments that have named beneficiaries, such as insurance policies, retirement plans, investments, and assets with payable-on-death provisions such as bank accounts and real estate. Your ex-spouse may still be named as a beneficiary and you may wish to change that. Fortunately, Minnesota law automatically revokes the beneficiary designation of an ex-spouse, so revisiting those instruments is mainly a matter of naming new beneficiaries.

Finally, if you have Power of Attorney or a Health Care Directive that names your ex-spouse as a fiduciary, you may wish to review those documents. Minnesota law also automatically revokes the fiduciary status of an ex-spouse, so revisiting those allows you to choose new fiduciaries.

* * *

If you are recently divorced or are currently in the divorce process, it would be a good idea to seek out a qualified attorney to discuss your estate planning needs. Your divorce attorney should have some knowledge of how your estate could be impacted by divorce, and they may be able to help with some of those concerns. However, it would be wise to seek separate estate planning counsel to ensure all of your estate-related issues are addressed and up-to-date.

Things To Consider When Choosing A Personal Representative.

When putting together your Will there are many "moving parts" to think about. Your assets, who you want to receive them, who gets what, and so forth. But who do you want to manage your estate after you pass? Oftentimes, the thought behind naming a Personal Representative (aka, "executor") is given short shrift. "Oh, I'll just have my daughter or son do that" is a common response I hear when I ask a client about the subject.

The choice of your estate's Personal Representative is something that should be given much serious thought. After all, that individual will be responsible for distributing your valuable assets after you pass. 

The job of Personal Representative is three-fold: 

1. Collect and protect estate assets, 
2. pay valid debts of the estate, and 
3. distribute any remainder to the beneficiaries named in the Will. 

Keep in mind that your choice of Personal Representative is that of nominee. Legally, they do not become the official Personal Representative until the probate court appoints them as such. A person who is at least 18 years of age and is someone the probate court has not disqualified may serve as a Personal Representative.

Serving as a Personal Representative is not a job to be taken lightly. Nor should you take lightly the choice of who to entrust with that responsibility. 

Some factors to think about when mulling over your possible choices for a Personal Representative:

• Is the person trustworthy? The Personal Representative is a fiduciary and they have a duty to always act in the best interests of your estate. Are you confident that they will do the right thing? Does the person have money or substance abuse issues that might be of concern?  

• Do you see any potential conflicts of interest? Minnesota law does not prevent a beneficiary from also serving as a Personal Representative. Nevertheless, will your Personal Representative be able to look past their personal interests and needs and focus on what's best for the estate? 

• Does the person have good interpersonal skills? Do they have the mettle to work with sometimes difficult people, such as creditors, debtors, bureaucrats, and impatient family members?
  

• Does the person possess good organizational skills and pay attention to detail? Can that person be able to keep track of assets, bills, accounts, and other day-to-day needs of the estate?
  

• Have you considered the practicalities facing the person serving? Do they live far away, have busy careers, family obligations, etc., that might create a hardship for them? Serving as Personal Representative takes a lot of time and diligence, even with "modest" estates.
  

• Will grief cloud their vision or their ability to do the job? Will it be too much for them to handle?
  

• Do you know one or two trustworthy persons (who also meet the above criteria) who could serve as alternates in the event your first choice cannot or will not serve?

Before choosing someone to serve it is always best to talk with that person first. Tell them what the job entails and what is expected of them--be candid. Give them time to think it over and let them discuss it with their family members. Don't be offended if the person declines serving--it's for the best if they don't have their heart in it.

When Should I Update My Will?

No matter how carefully your Will is crafted, it's impossible to predict future life events. Life events that could give cause for the need to revisit, and amend or re-draft your Will. 

Here is an outline of some events and life changes that may require having a qualified attorney review your existing Will with you.

• Change in marital status. Marriage, divorce, or having a domestic partner who would not be entitled to receive a share of your estate under laws of intestacy.
• New children/grandchildren, either by birth or through adoption.
• A child who has reached the legal age of majority, and no longer needs to have a custodian under UTMA.
• Moving to a new state.
• Death or change of relationship with a beneficiary. Perhaps one has become estranged, or has developed issues with substance abuse, gambling, etc.
• Death or change with one or more fiduciaries. A nominated Personal Representative may no longer be able or willing to serve, or is no longer someone you wish to have in such a capacity.
• Changes in status of guardians/conservators. Are these persons still appropriate for those roles?
• Changes in real property ownership. You bought a new home or vacation property, or sold the like.
• Changes in financial situation. Increase/decrease in earnings, retirement, public assistance, new health expenses, etc.
• Changes in asset valuation. Large estate assets, like real property, investments, valuables, can fluctuate, affecting how you may wish to distribute them after you die.
• Opening/closing a business venture.
• Changes in tax laws.
• Changes in state laws that may impact your estate planning wishes.
• More than 5 years have passed since your present Will was signed.
• Changes of heart/mind. You may simply wish to distribute your assets in ways that differ from your intentions when your existing Will was signed.

This list is by no means complete, and there may be other factors that could trigger the need to revisit your estate plan. If any such life event arises, or if you are just in doubt, it may be a good idea to review your Will with a qualified estate planning attorney.

Do I Need A New Will If I Move To Another State?

A Will that is properly executed in one state is generally valid in another state. This is based on the Full Faith and Credit clause of the U.S. Constitution. 

That said, there are state-specific rules for the drafting and execution of Wills, and the probate process, that can vary from state to state. While all 50 states have adopted the Uniform Probate Code, each state has the discretion to tweak the Code language as it sees fit. These variations may impact certain provisions in your Will, and affect how the probate process may apply to your Will.

Different states may require different elements for a Will to be valid. Many states require that the Will be typed or printed. Other states allow hand-written Wills ("holographic" Wills). There may be variations as to notarizing a Will, and who must witness the signing.

Estate and inheritance taxes may differ from state to state.

Property laws can vary from state to state, and some provisions in a Will executed in one state may not be valid in some other states. In the majority of states, common law applies, wherein a spouse that acquires property solely and completely owns that property. However, nine states apply community property law. In this case, all property acquired by either spouse is owned jointly by both spouses. If you have a Will executed in a common law state and you move to a community property state (or vice versa), there are issues that may arise after you die.

Moving is exciting, but it can be stressful and filled with lots of tasks. When relocating to a new state, don't take chances with your estate plan. Seek a qualified estate planning attorney in your new state and have them review your existing Will. In addition, it would also be prudent for you to have the new attorney look over your Health Care Directive and Power of Attorney.

A Checklist For Personal Representatives, Revisited.

(I posted an article on this topic a few years ago. That article is still good information, but I wanted to revisit the topic and expand on it some. This list is not exhaustive, and each case is unique, but it should cover some major points.)

* * *

You've been nominated as Personal Representative (formerly called "executor") for someone's estate, and now that individual has recently passed away. There is so much to do, where do you start? The job may seem daunting, especially when dealing with loss. You have your own life, your family, your career. Acting as PR can take a lot of time and commitment. But it doesn't have to be insurmountable. Let's break it down.

I. The Personal Representative has three major duties.

1. Collect assets and ensure that those assets are protected, 
2. Pay valid debts of the estate, and 
3. Distribute any remaining assets (specific gifts and residue) to the beneficiaries.

II. You represent the interests of the estate.

The PR is a fiduciary (agent) of the estate, and not an agent of the beneficiaries. The estate is a legal entity with legal rights, just like a person or a corporation. Even though the beneficiaries may ultimately inherit assets from it, until the probate is closed and everything is wrapped up, the estate remains a separate and distinct legal entity from those beneficiaries. That means your duty of responsibility is solely to the estate. If the needs and wants of any of the beneficiaries (or anyone else) ever becomes at odds with the interests of the estate or your duties, always understand that the estate is your "client" and you must act on its behalf. 

As the estate's fiduciary, you have standing to sue any party on behalf of the estate--that includes beneficiaries! Hopefully, it won't come to that.

Note that at this stage, you are merely the Personal Representative nominee, having been nominated in the Will. You do not officially become the PR until the probate court appoints you as such. This is done by the court issuing what is called Letters Testamentary. Due to privacy concerns, many entities, such as financial institutions, may not be able to do anything until you have provided them a copy of the Letters Testamentary proving to them that you have been appointed by the court.

III. Seek the advice of a competent attorney.

There are some exceptions, but many estates need to be probated. This can be a daunting process, and it would be prudent to seek the guidance of a probate law attorney. Even if probate is not needed, it's wise to check with an attorney as soon as possible. Legal fees for this can be billed to the estate, and it's money well spent.

IV. Collecting and protecting assets of the estate.

One of the first tasks is to gather documents left by the decedent. You should have the original, signed Will in your possession. If the estate must go to probate, the court will need you to submit the original document. If you find more than one Will, keep them together, as the court will need to determine which one governs. Also look for any lists of personal items to distribute. 

You are not obligated to disclose the contents of the Will with any beneficiaries or other persons at this time. Doing so could lead to conflicts, especially if you are also a named beneficiary, and you don't need conflict now. Keep that information close to the vest and let family members deal with their grief. There will come a time for you to "read the Will" to the family a little later on. 

Collect all financial, medical, and other relevant documents, and do this as soon as possible. If those have been kept in a locked file cabinet or safe, have someone provide access to it. Along with the Will, keep these documents in a secure location where others cannot access them. After someone dies, it's not unusual for people to come and go in the house to pay respects or deliver things. Don't let important items get lost in the shuffle. It is preferable to remove those documents from the premises as soon as possible and keep them in a secure location of your own.

Locate and secure valuables, such as jewelry, cash, firearms, antiques, coin collections, etc. This includes any electronic devices that might hold data, such as computers, smartphones, tablets, etc. Limit access to the home. If that means changing the locks and keeping out family members, so be it. Don't take the risk of someone independently helping themselves to things. You are responsible for the security of estate property. Make it clear to everyone that there are legal remedies available to you if someone absconds with estate assets.

There may be online information you will need to obtain. Under RUFADAA, as PR, you have right to access certain digital assets of the decedent--if the decedent gave authorization in the Will. You can also check with family members to obtain logins to accounts.

Are there outstanding debts owed the decedent, like IOUs or promissory notes? Did the decedent loan money or property to someone? Unless there is some written agreement discharging debts on death, those debts are now owed to the estate. Locate the documentation for these, and contact the debtors to collect.

If the decedent owned a business, you will need to determine what succession plan must be followed. Are there co-owners? How will control of this business be passed on? This may require the help of a business law attorney.

When you contact companies, you may discover some assets you previously weren't aware of. Be sure to ask if there are balances due, or refunds. If there is a refund due, such as an unused portion of an insurance premium or a credit, be sure to obtain that. You have a duty to maximize the estate assets.

Some instruments in the estate are non-probate assets, such as pension funds, investments, life insurance policies, and assets with a payable-on-death provision. These are paid directly to the named beneficiaries and are not subject to probate. You still may need to contact those firms to give notice of the principal's death and help coordinate the payout process. The fact those are non-probate assets does not automatically protect them from debts for medical assistance. Many assets are reachable in MA claims. The same is true with debts to the IRS and state/local taxing authorities.

If there are salable items in the household that can be converted to cash, it may be worthwhile to hold an estate sale or a garage sale. Certain valuables, such as jewelry, firearms, artwork, motor vehicles, etc., may need appraisal. All funds recovered from this (minus any auction or consignment fees) are estate assets and must be deposited into the estate account.

V. Gathering information concerning potential estate debts.

Few people die with zero debt. You will no doubt be sifting through what seems like mountains of financial documents. Many of those will be bills. You may not know which--if any--have been paid. Develop a plan and start organizing bills and statements for the different creditors. Don't assume something is settled--contact each creditor to give them notice of death and to see if there is an outstanding balance.

You will need to publish a notice to creditors in the legal section of the local newspaper, once a week for two successive weeks. Creditors have 4 months from the date of the first publication to make claims against the estate.

You will be making phone calls. Lots of phone calls. The list of places to call may include Social Security, Medicare/Medicaid, state social services, VA, mortgage lender, landlord, IRS and Minnesota Department of Revenue, medical providers, funeral home, insurance companies, banks, investment agents, utilities, phone and internet, credit card companies, HOAs, clubs, subscriptions, etc. Your calls to them will put them on notice of the testator's death, and help you make a tally of what debt obligations may exist.

Once the court has officially appointed you as PR, you should set up a checking account in the name of the estate. Prior to doing that, you should file IRS Form SS-4 to obtain a new tax ID (EIN) for the estate. The bank will need that EIN, along with your Letters Testamentary and copy of the death certificate. You will need to fund the account with the estate's cash assets in order to pay debts. The estate EIN will be needed for tax preparation later.

VI. Paying valid debts.

Once you have determined the estate assets, and have a list of creditors to pay, you may begin paying debts from the estate account. Minnesota law states a list of priority for the paying of estate debts. This Classification of Claims can serve as a guideline for you to determine who gets paid first. If the sum of the estate assets is less than the sum of the valid debts (insolvent estate), you pay the high priority debts first and work your way down until estate assets are exhausted. The remaining creditors may then be out of luck. The beneficiaries will be out of luck, too, as valid debts take priority over their inheritances. 

As PR you are not personally liable for estate debts, as long as you act in good faith.

You may have to file personal income tax returns for the decedent next tax season, and it would be wise to keep some money in the estate account for preparation fees and any tax liabilities. If the estate is large, there may be estate taxes due.

Be aware that some debts may incur late fees and penalties over time. Paying these on a timely basis can limit those extra expenses. Again, your job is to maximize estate assets. 

VII. Your expenses.

You are entitled to reimbursement from the estate for out-of-pocket expenses incurred during your representation. In addition, you may be eligible for reasonable compensation for your time spent performing your duties. You also may need to hire the services of professionals: appraisers, tax advisors, attorneys, etc. The expenses of those services may be billable against the estate.

VIII. Distributing the remainder to beneficiaries.

After all valid debts are paid, you have submitted an accounting to the probate court, and the court is satisfied that all elements of probate have been completed, it will officially close the probate. This may not happen until a year or more after the testator has died. Your next task is to distribute any remaining assets to the named beneficiaries, per the instructions in the Will. There are two classifications for these: specific gifts and the residue.

Any specific gifts that are provided for in the Will are distributed first and they take priority over the residual shares. Thus, if there is a provision for property or a cash amount to be paid to a named beneficiary, that must be conveyed directly to that beneficiary.

After specific gifts (if any) are distributed, the remainder (residue) is distributed to the named beneficiaries, based on the proportions stated in the Will. 

Note that it is generally OK for the PR to allow family members to take some keepsakes or family heirlooms prior to distribution of the rest of the estate. Use good judgment in granting this. A valuable coin collection or the car out in the garage is not likely a "keepsake" for the taking. Any major item that can be converted to cash should be held to sell for estate funds. Remember, the probate court will expect an accounting of big-ticket assets. However, some household items, family photos, etc., are generally OK to distribute right away. If there is a separate list of personal items referenced in the Will, these items can generally be distributed before probate is closed.

Do not give advances in estate funds to beneficiaries prior to closing of probate, unless there is some trust provision that requires it. What if a creditor or bill pops up later and you need that money to pay it? If you distribute money to someone and there's not enough remaining funds to pay a valid debt, you will need to claw back money from those beneficiaries. Remember, you have standing to sue on behalf of the estate. Keeping a tight rein on estate funds will help prevent such an awkward encounter.

IX. Other "non-PR" tasks you may need to do anyway.

There are some "loose ends" tasks that need to be done after someone dies. Some of those tasks may fall on your shoulders if no one else steps up to do them.

• Disposal of unwanted household goods, items that may not bring in cash to the estate. You may need to haul some stuff to a donation center, other items may need to be tossed or recycled. If there is a large quantity of items to dispose of, you may need to rent a rollaway dumpster.
• Cleaning/prepping the house. Someone will need to prepare the house for sale; or if it's rental property, get the premises clean and obtain the deposit refund from the landlord (another estate asset).
• Some items may need to be stored, perhaps in a storage locker. Encourage those recipients to remove those items before a storage rental is necessary, or insist that they pay to have them stored.
• Are there pets left behind? You may need to care for those, and/or find new homes for them. Check to see if the Will has a provision for caring for pets.
• You will likely receive plenty of the decedent's mail that, by now, you have had forwarded by USPS. You will need to sort through that and respond to the items that need attention. 
• Sending thank you cards to people who gave gifts or memorials at the funeral.
• If the decedent's remains were buried, check to see if a headstone is being made and that payment is made from the estate for that.

It might be prudent for you to delegate some of these tasks if you become overwhelmed with work with the estate.

X. If the estate is a hot mess.

Some estates are left with an enormous amount of loose ends and touchy issues to be addressed. There may be a huge load of debt. There may be conflict flaring up among family members, some which may be directed at you. There may even be someone who contests the Will or threatens to do so. Keep a level head and persevere. You are the estate's agent and the testator trusted you to carry out this job. Seek the help of an attorney, especially if someone threatens to contest the Will.

If the Will has named another person to step in as a co-fiduciary, ask them for help. You can delegate some of the legwork that needs to be done.

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Being a Personal Representative is often a tedious, thankless job, but one that can be rewarding in the end. You can do this!