Key Aspects of Filling Out Form DE-111 Petition for Probate

Becoming the executor of an estate is not an easy proposition, especially when you are unfamiliar with some of the legal terms associated with the tasks you will be required to perform. Some of these terms—assets, debts, heirs, inheritance, and jurisdiction—may be somewhat common knowledge to most. But there are some terms that if you do not fully understand, may lead to delays, contestation, or personal financial hardships. Let’s break down the top eight important terms to know when becoming executor of an estate. Executor The executor of a will is the person (or entity) that is appointed, either by the testator (the person who drafted the will) or by the court in the absence of a named executor, as manager of all legal duties in the collection of assets, resolving debt, and distribution of assets to beneficiaries in accordance with the testator’s wishes. The executor must be honest, diligent, and perform their duties in good faith. They may also be compensated for their services. Beneficiary Any individual, charity, or organization, legally designated by the testator to receive assets based on the wishes written in a will is also known as a beneficiary. Fiduciary Duty An executor is subject to fiduciary duty, which is the legal and ethical obligation an executor must adhere to when performing their duties, acting in the best interest of the estate and its beneficiaries. Though governing law may vary across jurisdictions, the core values of a fiduciary—loyalty, diligence, care, and transparency—remain universal. Letters Testamentary Letters Testamentary are legal documents that officially authorize the fiduciary role of the executor, giving them the legal authority to distribute the decedent’s assets. This includes the power to manage assets, pay debts and taxes, and access bank accounts. Abatement The legal process of eliminating (or reducing) a beneficiary’s inheritance when debts, expenses, and taxes exceed the value of the estate is known as abatement. Governed by state law, abatement ensures that all debts and costs are paid before any assets are distributed. Codicil A codicil allows a testator to amend their existing will without rewriting the entire document. In other words, this legal document is used as an addendum to update beneficiaries or executors, revise asset distributions, or void the original will. Ex parte Meaning “for one party,” ex parte is a legal request by one party to seek emergency relief without notifying any other party. Generally, courts will require proof of irreparable harm to justify a ruling on an ex parte petition. Intestate When there is no will or other legally binding document left behind by the decedent, the probate process becomes intestate. This alters the way assets are distributed through probate, as the probate court now becomes responsible for all decisions regarding the estate, subject to the state’s laws of intestacy. If you still have questions, it’s best to check out our Executive Duties Checklist, and then reach out to a qualified probate attorney.

When you agree to be the executor of a will, there are plenty of responsibilities you must take on. (See our 6-Step Process for Probate for more). Here, we break down the three key responsibilities of an executor when managing the probate of an estate. First, Collect the Assets. Collecting assets seems straightforward, but there is a lot to consider. Questions to ask when beginning the process: Does the decedent have real estate? Where are those documents kept? What bank accounts does the decedent have? Is the information readily available? Did the decedent invest in anything? What do those contracts entail? How much personal property does the decedent own? How will this all be distributed? Are the assets a part of joint tenancy or in a trust? (These items are not subject to probate.) As assets are collected, keep a comprehensive budget, ledger, and/or catalogue of everything. This includes all banking information, real estate deeds, bills, phone numbers, emails, and other real property. Stocks, titles, vehicles, and other legal documents must also be transferred into the name of the executor. During this process, a court-appointed probate referee will valuate all non-cash items with fair-market value. Then, Pay Off Debts. Once collected and catalogued, the executor must enumerate and pay all debts before anything can be distributed. This may include credit cards, loans, utilities, and other liabilities. Creditors may also make claims against the estate, usually within four months of appointment unless they were not aware of the death. Make sure to identify assets that are protected from creditors and be prepared for possible lawsuits should you reject a claim. Most debts, including funeral costs, are usually paid for by the estate. It’s sometimes necessary to sell assets to cover these debts, though insurance policies may cover certain debts as well. If assets do need to be sold, beneficiaries must be notified at least fifteen days before the sale and a court may get involved if there is a dispute or objection. Some assets, such as student loans or Medicaid benefits, may be transferred or forgiven depending on the lender, while others, such as stocks, bonds, or real estate, must get court approval before selling. Finally, Handle All Necessary Taxes. They say the only two guarantees in life are death and taxes. Unfortunately, the decedent isn’t immune to taxes after death. There are several federal and state taxes, estate taxes, sales taxes, gift taxes, pre-death income taxes, and fiduciary taxes that must be paid out of the estate before assets may be distributed to beneficiaries. Remember, laws and taxes change constantly so it might be better to reach out to a tax accountant to make sure all paperwork is filed correctly and laws are being adhered to. Insolvency If there are not enough assets to cover all debts, the executor must declare the estate insolvent by petitioning the court. If they fail to do so, the executor may be held personally liable for any taxes or debts that may still be owed.

Obtaining the death certificate, filing the petition for probate, notifying beneficiaries and creditors, appraising and distributing assets, and paying off debts is already a lot for an executor of a will to handle. But with a rise in the use of computers to handle most everything in our lives and the increase in second or third marriages, it becomes clear there is a lot more overlooked probate nuances in executing the wishes of the deceased than first appears on the surface. 1. Digital Assets Gathering assets and paying debts used to be relatively straightforward, as most everything was tangible. But as digital assets and the use of websites and cloud services become more prominent, attaining the information for bank accounts, payment vendors, email, social media, music/movie libraries, loyalty rewards, and cryptocurrency can become frustrating, especially when certain elements, such as login keychains, aren’t in place before a person’s death. The executor must also be aware of the wide variety of service agreement terms and privacy laws across platforms, which may make the collection and transfer of digital assets that much more difficult to manage. The Revised Uniform Fiduciary Access to Digital Assets Act (RUFADAA) helps to alleviate some of this discrepancy, but it must be clear in the will as to whom may access and manage a decedent’s digital accounts. 2. Blended Families Other unique challenges arise when dealing with blended families during probate. With more complex family dynamics come more conflicts, especially if a will isn’t updated upon a second marriage or a family member was accidentally removed. The most complicated aspect to be aware of comes in the form of comingled assets. These arise when an asset from the first marriage is sold and used to purchase a new asset in the second marriage without the will being updated to reflect this. For example: John remarries and decides to sell his cabin (which was part of his original will) to buy a new home. Upon his death, the original heirs still expect to inherit the cabin, which is now part of a new asset and his new wife’s inheritance. Other possible points of contestation may include IRAs, retirement plans, life insurance, and the choice of an executor. Best advice: be fair when administering assets, keep a dialogue open with everyone involved, and understand the rights each child/stepchild and spouse may have. 3. Probate Law Changes Probate Law is constantly changing in hopes of helping streamline the process. In 2025, California enacted provisions from AB 2016 that removed the value of a decedent’s primary residence from their overall total asset threshold for automatic probate. So long as the primary residence is valued at less than $750,000, and the remaining assets do not exceed $184,500, you may apply for summary procedures (or Small Estate Affidavits) instead of petitioning for probate. Check out our Executor Duties Checklist to make sure you’re performing all duties correctly, then contact a seasoned probate attorney for more information and assistance in the probate process.