If You Are Considering Administering a Deceased Estate

Size: px
Start display at page:

Download "If You Are Considering Administering a Deceased Estate"

Transcription

1 If You Are Considering Administering a Deceased Estate Dunning Place 3123_If You Are Considering.indd 1 3/26/09 11:53:23 AM

2 3123_If You Are Considering.indd 2 3/26/09 11:53:23 AM

3 If You Are Considering Administering a Deceased Estate An executor appointed under a Will is entitled to administer an estate. If there is no Will, the closest relative is entitled to apply to the Court to become administrator of the estate. If there are no relatives able to administer an estate, the Public Guardian and Trustee (PGT) may administer that estate. The PGT views itself as the administrator of last resort. If you are considering acting as an executor or administrator (personal representative), you have many things to do and think about. If you are considering administering the estate without the assistance of a lawyer, you will require more detailed information than is in this booklet. You can refer to the Public Legal Education Association of Saskatchewan website at or their printed booklet entitled Wills and Estates. You might want to obtain a book on how to administer a deceased estate in Saskatchewan or search for reliable information on the Internet. If you are considering using a lawyer to assist you in administering the estate, then this booklet will assist you to understand the process and things you have to do as personal representative and the things the lawyer will do for you if asked. Do I need to apply to the Court? If the deceased owned land, you will have to apply to the Court. Many agencies and financial institutions will not release estate funds until the Court has appointed a personal representative. You need to discuss with your lawyer whether you can administer the estate without making a court application. If financial institutions will deal with you without Letters Probate or Letters of Administration (Letters), then you may not have to make a court application. What do I apply to the Court for? If there is a Will, then the application will be for Letters Probate. Letters Probate formally recognizes that a Will is _If You Are Considering.indd 1 3/26/09 11:53:23 AM

4 valid and that an executor is entitled to deal with the estate. If there is no Will, then the application will be for Letters of Administration. Letters of Administration allow the administrator to deal with the estate according to law. In this booklet, we will refer to both as Letters. The following documents must be filed with the Court before Letters Probate can be issued: Original Will with Affidavit of Execution attached (Form 107) Application for Letters Probate (Form 98) Affidavit of Executor (Form 102) Statement of Assets (Form 104) Notice to Public Guardian and Trustee (where children under 18 or dependant adults are beneficiaries) (Form 101) The following documents must be filed with the Court before Letters of Administration can be issued: Original Will if applying for Letters of Administration with Will Annexed (where there is a Will but no Executor named, or the Executor is unable or unwilling to act) (Form 107) Application for Letters of Administration (Form 99) Affidavit of Applicant (Form 103) Renunciation from all persons with a prior or equal right to apply (Form 106) Statement of Assets (Form 104) Notice to Public Guardian and Trustee (where children under 18 or dependant adults are beneficiaries) (Form 101) A bond for administering the estate or alternatively the following: Consents by beneficiaries to administration without a bond; Consents by creditors to administration without a bond; Consent by the PGT to administration without a bond where children under 18 are beneficiaries; _If You Are Considering.indd 2

5 Consent of a property guardian to administration without a bond on behalf of a beneficiary who lacks capacity. Bond In making a court application an executor does not have to provide a bond. However, an administrator does unless all the beneficiaries, creditors and the PGT (where there is a beneficiary under 18 years of age or a beneficiary who lacks capacity) consent. The amount of the bond is to be twice the value of the estate unless a guarantee company signs a surety and then the bond only has to equal the value of the estate. Small Estates If the value of the estate is less than $15,000 and you are administering the estate yourself, the court staff will assist you in preparing the application. See section 7 of The Administration of Estates Act and the Queen s Bench Rules. The Court will charge a fee for preparing and filing. When the estate does not own land, and when the value of the estate does not exceed $25,000, the personal representative can use a simplified procedure to obtain a court order authorizing administration of the estate. See section 9 of The Administration of Estates Act and the Queen s Bench Rules (Form 119). The Court charges a basic fee of $30 plus $6 on each $1,000 of sworn value. Beneficiaries The personal representative of an estate is required to identify and locate all beneficiaries of an estate. It may be necessary to search for information about the relatives of the deceased. The Intestate Succession Act along with The Wills Act, The Family Property Act, and The Domestic Relations Act legislate who, in succession, would be a beneficiary of a deceased estate _If You Are Considering.indd 3

6 If the personal representative has doubts about beneficiaries then the information should be verified by affidavits from knowledgeable family members. Additional documentation to support the determination of beneficiaries may be required and may include birth, death, and marriage certificates, written confirmation of adoption and DNA testing. The Administration of Estates Act does not define a common law spouse. The personal representative may require a person claiming to be a common law spouse to obtain a court order declaring the person to be a spouse. Based on Court decisions, some factors to consider when determining whether or not a spousal relationship exists are: shelter whether the parties lived under the same roof and their sleeping arrangements; sexual and personal behavior such things as whether they maintained an attitude of fidelity to each other, ate their meals together, assisted each other in illness, gave each other gifts, etc.; services who performed the chores necessary to sustain the household; social whether they participated together in community activities and how they conducted themselves around extended family; societal how did the community view their relationship; support (economic) how were their finances arranged and how did they hold their property? It is necessary to confirm and locate all of the beneficiaries in an estate before estate assets can be distributed and before a court application is made. In some estates, it is necessary to hire an heir locator to assist in the location of the beneficiaries. If the heir locator is not successful, then it may be necessary to make a court application for an order directing how the estate should be distributed _If You Are Considering.indd 4

7 Assets of the Estate The personal representative is required to identify, locate, secure, value and insure all assets of an estate owned at the date of death. These assets are listed in the Statement of Assets (Part I) of the application for letters. The personal representative should review the personal papers of the deceased, write inquiry letters, arrange for redirection of mail and conduct searches of Information Services Corporation (ISC) and Saskatchewan Government Insurance (SGI). It is necessary to determine: cash assets of an estate including funds held in financial institutions, pension plans and benefits provided by government agencies such as the Canada Pension Plan (CPP) and Old Age Security (OAS). personal property including vehicles, farm equipment, jewelry, firearms, household items, musical instruments, electronic equipment, antiques and collectables. real property owned by the estate. The value of the property should be established by obtaining a report from a land appraiser or Agrologist, a market evaluation from a real estate agent, or a property assessment from a city, town or municipality. Pending the sale or transfer of agricultural or residential property, it may be advisable to lease or rent the property. Under The Administration of Estates Act, a lease cannot be for more than one year unless all of the interested beneficiaries consent. Real property can be dealt with in one of the following ways: Transferred to all beneficiaries as part of their share; Transferred to one beneficiary as part of his/her share; Transferred to a city, town or municipality in lieu of property tax arrears; Transferred to a mortgage holder; _If You Are Considering.indd 5

8 Sold to pay debts; Sold at the request of all beneficiaries. If there are estate debts and insufficient funds to pay those debts, then real property may have to be sold to pay those debts. In these instances, the consent of the beneficiaries is not required, but it is wise to obtain it anyway. When the personal representative sells property, the following should be obtained: Written consent of all of the beneficiaries; Certificate of No Infants Interested, when there are no minor beneficiaries (children under the age of 18); For minor beneficiaries (children under the age of 18), the following is required: consent from the legal guardian as children under the age of 18 cannot give legal consent; an acknowledgement from each minor beneficiary fourteen years of age or older, which indicates that he or she has been advised of the particulars of the proposed sale of real property and consents to the sale; consent to the transfer of the property must be obtained from Children s Services at the PGT. This authorization document is a requirement of ISC. When an estate has real property it must be transmitted at ISC into the name of the personal representative of the estate. Afterwards, if the estate is not insolvent, the property can then be transferred into the name of one or more beneficiaries or a purchaser. It should be noted, legislation requires that the estate cannot be distributed for six months after Letters are obtained where: dependants of the deceased may have a claim pursuant to The Dependants Relief Act. Dependants include a legal, common law or same-sex spouse, children under the age of 18 years, or children over the age of 18 years who by reason of physical or mental disability are not able to support themselves; and _If You Are Considering.indd 6

9 a legal, common law or same-sex spouse may apply for a division of the family property after the death of the other spouse under The Family Property Act. Assets not part of the estate In the application for Letters, the personal representative has to list in the Statement of Assets (Part II), the assets that are not part of the Saskatchewan estate. Part II Assets include: property jointly owned with the deceased at date of death, assets with a named beneficiary, and property outside Saskatchewan. Typically, the executor or the administrator of the estate does not have to deal with these assets. Estate Debts In estate administration, it is necessary to identify the debts of the estate. The personal representative should review the personal papers of the deceased, make inquiries to family, friends, neighbours, and businesses and conduct Writ and Personal Property Registry searches. In addition, a notice to creditors should be published as required by The Administration of Estates Act. This should be published in a newspaper located in the closest community to where the deceased last resided. In the court application, it is necessary to indicate whether there are no debts, or whether there are debts. If there are debts, it is advisable to supply the Court with an affidavit of those debts. If there are debts and you are applying to be appointed as an administrator, The Administration of Estates Act requires a bond or requires the consent of all creditors to administration with a bond. In some instances, the assets of the deceased may be insufficient to pay all the outstanding debts. The personal representative of the estate must ensure that the debts are paid from the estate assets, to the extent possible, in accordance with the relevant law _If You Are Considering.indd 7

10 Debts of the deceased must be paid before any of the gifts provided for in the will are paid or transferred to a beneficiary. Where there are insufficient assets in the estate to pay all creditors, generally, the debts of an insolvent estate are paid in the following order: 1. Secured creditors are paid, to the extent of the value of the asset over which they have security. If there is a deficiency, i.e. the value of the asset is less than the debt owing, the secured creditor will rank with the other unsecured creditors with respect to the deficiency. 2. Reasonable funeral and testamentary expenses incurred by the personal representative. 3. The costs of administration of the estate, in the following order: i. the expenses and fees of the personal representative; ii. legal costs. 4. Debts that have legislative priority. For example, maintenance for children, rent owing to a landlord or wages, salaries or commissions owing to an employee of the deceased. 5. Debts owing pursuant to The Income Tax Act. 6. All other unsecured debts, including claims of the Government of Canada or any province that does not have legislative priority. If there are insufficient funds, they are paid rateably. Expenses The estate is responsible for paying all disbursements or costs incurred by the personal representative in administering an estate. Disbursements include out of pocket expenses. The Court can review the disbursements paid to ensure they are accurate. Common costs related to administering an estate include: Court costs when applying for Letters (see Rules of Court); Fees payable to the PGT to obtain consent to sell land that was left to a child, or to obtain a Certificate of No Infants; _If You Are Considering.indd 8

11 Fees payable to ISC to transmit and transfer land; Fees payable to the lawyer representing the personal representative (see Rules of Court); Personal representative s fees. Income Tax The personal representative is required to file estate tax returns. The Income Tax Act requires that every personal representative obtain a final clearance certificate before distributing to the beneficiaries any property under their control. The personal representative can be held personally liable if assets are distributed prior to the receipt of the final clearance certificate. The personal representative should review the last five years of the deceased s income tax returns and financial information. In some instances, it is necessary to file prior income tax returns. It may take significant time to gather the information required to complete the return. The following is the process for handling estate income tax, unless the estate is insolvent: T1 date of death return (for the period from January 1, to the date of death). Annual T-3 return(s) (to be filed annually for the year(s) after the date of death). If real property or other estate assets do not need to be sold to pay estate debts, a clearance certificate to date of death, or partial clearance, must be issued by Canada Revenue Agency (CRA) before the assets can be distributed to beneficiaries. After all real estate and other estate property is sold or transferred to beneficiaries, all prior returns have been filed and assessed, all tax has been paid then a windup date can be selected. At this time, a final T3 income tax return must be filed. It can take three to eight months to receive a notice of assessment for this return _If You Are Considering.indd 9

12 After the notice of assessment is received for the final T3 income tax return, an application should be made to CRA for a final clearance certificate. It can take three to six months for the final clearance certificate to be issued. This clearance certificate covers income tax liability up until the windup date. Until the final clearance certificate has been received, and all income tax owing has been paid, funds should not be distributed to beneficiaries. After the final clearance certificate is issued, it may be necessary to file a final T3 return from the windup date until the release date. If all of the beneficiaries reside in Canada, it may be possible to allocate the interest to the beneficiaries for this time period. If there is a beneficiary that resides outside of Canada, an NR4 return must be filed and the non-resident withholding tax (Part XIII Tax) must be submitted to CRA. An NR4 slip must be sent to the beneficiary. Distributing Assets If there are estate assets or estate funds available to be distributed to the beneficiaries, the personal representative should provide each beneficiary with an estate accounting and a release. The estate should not be distributed until a signed release is received from every beneficiary. If the personal representative is not able to obtain releases from all beneficiaries, an application should be made to the Court to have the accounts approved. Where a beneficiary is under the age of 18, the personal representative should obtain a signed release from the legal guardian. The share that is payable to the infant beneficiary is then held in trust according to the Will or transferred to Children s Services at the PGT to be held in trust (see Public Guardian and Trustee website) _If You Are Considering.indd 10

13 Fees A personal representative is entitled to charge a fee for work done. The fee is based on the amount of time spent and the responsibility involved. You should discuss this with your lawyer. Your lawyer will also charge a fee. This should be discussed at the first interview and you should ask for a written statement listing the fees. Legislation The Administration of Estates, The Intestate Succession Act, and The Dependants Relief Act can be viewed from the PGT website. Forms Forms for the application to Court are contained in the Queen s Bench Rules of Court. The forms contained in this booklet can be viewed on the PGT website. Questions You may have other questions about estate administration. You can check the PGT website for further information. If you do not obtain the answer there, you should then discuss the matter with your lawyer. This booklet is a summary and a guide based on the law. It is not as comprehensive as the law itself. It is not legal advice. If, after reading this booklet, you have questions or are uncertain about how to interpret the information, you should consult with a lawyer _If You Are Considering.indd 11

14 Contact Information Public Guardian and Trustee of Saskatchewan Smith St. Regina, Saskatchewan S4P 4W4 Telephone: (306) Toll Free: Fax: (306) Website: Office Hours: Monday through Friday, 8:00 a.m. to 5:00 p.m. (Closed for the noon hour and holidays) _If You Are Considering.indd 12

15 3123_If You Are Considering.indd 13

16 3123_If You Are Considering.indd 14

Administering a Deceased Estate DUNNING PLACE

Administering a Deceased Estate DUNNING PLACE Administering a Deceased Estate DUNNING PLACE Administering a Deceased Estate An executor appointed under a will is entitled to administer an estate. If there is no will, the closest relative is entitled

More information

Children s Trust Funds

Children s Trust Funds Children s Trust Funds Dunning Place Children s Trust Funds This booklet has been developed to help parents and guardians understand the role and responsibilities of the Public Guardian and Trustee. It

More information

Statement of Principles - Fees in Estate Matters

Statement of Principles - Fees in Estate Matters Statement of Principles - Fees in Estate Matters A. Legal Fees Generally 1. A lawyer must not charge a fee or disbursement which is not fully disclosed, fair and reasonable. 2. The fee that a personal

More information

Executors Checklist for Estate Administration

Executors Checklist for Estate Administration FAMILY WEALTH PLANNERS PERSONAL TAX ADVISORS www.finplans.net 519-884-7087 Executors Checklist for Estate Administration March 2011 (Prepared for clients and business colleagues of Personal Wealth Strategies)

More information

Accountings. Dunning Place

Accountings. Dunning Place Accountings Dunning Place Accountings How to do an Accounting When you act as an attorney under a power of attorney, property guardian appointed by the Court, executor under a will, an administrator of

More information

Deceased Estate Handbook

Deceased Estate Handbook Deceased Estate Handbook The Public Guardian and Trustee of Manitoba Deceased Estates Handbook This booklet provides information about what to do when someone dies and there is an estate to administer.

More information

How to Apply for Guardianship

How to Apply for Guardianship How to Apply for Guardianship Dunning Place 3099_Apply for Guardianship.indd 1 3099_Apply for Guardianship.indd 2 How to Apply For Guardianship As people get older, it may be necessary for someone to apply

More information

Community Legal Information Association of Prince Edward Island, Inc.

Community Legal Information Association of Prince Edward Island, Inc. Community Legal Information Association of Prince Edward Island, Inc. Wills and Estates: Information for Executors An executor is the person named in a will to carry out the instructions in the will. The

More information

Planning Ahead DUNNING PLACE. Ministry of Justice and Attorney General

Planning Ahead DUNNING PLACE. Ministry of Justice and Attorney General Planning Ahead DUNNING PLACE Ministry of Justice and Attorney General Planning Ahead There are times in our lives when we may lose the ability to make decisions for ourselves. At those times, someone else

More information

RDSPs and Adults With Mental Disabilities

RDSPs and Adults With Mental Disabilities RDSPs and Adults With Mental Disabilities DUNNING PLACE March 2011 RDSPs and Adults with Mental Disabilities The purpose of this booklet is to outline briefly the rules and practice around Registered

More information

Dealing with an Estate at Probate Court. A Guide for the applicant acting without a lawyer

Dealing with an Estate at Probate Court. A Guide for the applicant acting without a lawyer Dealing with an Estate at Probate Court A Guide for the applicant acting without a lawyer A publication of the Court Services Division of the Nova Scotia Department of Justice June 2010 Table of Contents

More information

WILLS & ESTATES PROBATE

WILLS & ESTATES PROBATE WILLS & ESTATES PROBATE What is Probate?... 1 When to Probate... 1 Executors Duties / Liabilities Locate and read the Will... 1 Obtain the Death Certificate... 2 Make funeral arrangements... 2 Arrange

More information

A guide for beneficiaries

A guide for beneficiaries A guide for beneficiaries March 2013 who? why? what? why? 20 frequently asked questions about being an beneficiary. what? what? This booklet provides a guide, in question and answer format, for beneficiaries

More information

BEING AN EXECUTOR. An Informational and Educational Guide for Residents of New York State

BEING AN EXECUTOR. An Informational and Educational Guide for Residents of New York State This material is provided to answer general questions about the law in New York State. The information and forms were created to assist readers with general issues and not specific situations, and, as

More information

PROBATE COURT USER GUIDE ADMINISTRATION OF DECEDENTS ESTATES PUBLISHED BY OFFICE OF THE PROBATE COURT ADMINISTRATOR STATE OF CONNECTICUT

PROBATE COURT USER GUIDE ADMINISTRATION OF DECEDENTS ESTATES PUBLISHED BY OFFICE OF THE PROBATE COURT ADMINISTRATOR STATE OF CONNECTICUT PROBATE COURT USER GUIDE ADMINISTRATION OF DECEDENTS ESTATES PUBLISHED BY OFFICE OF THE PROBATE COURT ADMINISTRATOR STATE OF CONNECTICUT COMPLIMENTS OF YOUR LOCAL PROBATE COURT ATTENTION All Estates Must

More information

WILLS & ESTATES PROBATE

WILLS & ESTATES PROBATE What is Probate?...2 When to Probate...2 Executors Duties / Liabilities...2 Locate and Read the Will...2 Obtain the Death Certificate...3 Make Funeral Arrangements...3 Arrange Immediate Funds for Survivors...3

More information

What to do in the Event of a Death? Surviving Person s / Executor s Checklist

What to do in the Event of a Death? Surviving Person s / Executor s Checklist What to do in the Event of a Death? Surviving Person s / Executor s Checklist The following is meant to aid in the event of the passing of a spouse, family member or friend and outlines the general steps

More information

WHAT YOU NEED TO KNOW ABOUT SETTLING AN ESTATE. A handy guide to the steps necessary to settle an estate in Maryland.

WHAT YOU NEED TO KNOW ABOUT SETTLING AN ESTATE. A handy guide to the steps necessary to settle an estate in Maryland. WHAT YOU NEED TO KNOW ABOUT SETTLING AN ESTATE A handy guide to the steps necessary to settle an estate in Maryland. WHAT YOU NEED TO KNOW ABOUT SETTLING AN ESTATE This publication provides general information

More information

PUBLIC TRUSTEE SCALE OF FEES COMMENCING 1 JULY 2015

PUBLIC TRUSTEE SCALE OF FEES COMMENCING 1 JULY 2015 PUBLIC TRUSTEE SCALE OF FEES COMMENCING 1 JULY 2015 1 CHAPTER A PRELIMINARY PART 1 GENERAL 1. This Scale of Fees commences operation on 1 July 2015. 2. The Dictionary in Schedule 1 defines words and phrases

More information

Estate Planning In Saskatchewan

Estate Planning In Saskatchewan Estate Planning In Saskatchewan (Last Revised April, 2005, by Allan Haubrich) The following is general information only, regarding some of the issues relating to estate planning in Saskatchewan. You should

More information

Wisconsin Probate. A Client's Guide to the Language and Procedure of Probate inn Wisconsin BAKKE NORMAN L A W O F F I C E S

Wisconsin Probate. A Client's Guide to the Language and Procedure of Probate inn Wisconsin BAKKE NORMAN L A W O F F I C E S Wisconsin Probate A Client's Guide to the Language and Procedure of Probate inn Wisconsin BAKKE NORMAN L A W O F F I C E S Welcome Thank you for considering Bakke Norman, S.C. to represent your interests.

More information

Planning Ahead. Commonly Asked Questions about Estate Planning. 3rd Edition

Planning Ahead. Commonly Asked Questions about Estate Planning. 3rd Edition Planning Ahead Commonly Asked Questions about Estate Planning 3rd Edition I N D E X Chapter 1: Commonly Asked Questions 2 Chapter 2: Estate Planning 5 Chapter 3: Estate Administration 9 Chapter 4: Definitions

More information

Estate Procedures for

Estate Procedures for AOC-E-850, July 2014 Estate Procedures for Executors, Administrators, Collectors By Affidavit, and Summary Administration IMPORTANT NOTES The Clerk of Superior Court in all 100 counties serves as the judge

More information

Public Guardian and Trustee. Closing an Estate. Estate Administration Self-Help Guide. Public Guardian and Trustee of Yukon

Public Guardian and Trustee. Closing an Estate. Estate Administration Self-Help Guide. Public Guardian and Trustee of Yukon Public Guardian and Trustee Closing an Estate Estate Administration Self-Help Guide 4 Public Guardian and Trustee of Yukon Information Resources - Whitehorse, Yukon Office of the Public Guardian and Trustee

More information

EXECUTOR S CHECKLIST. Estate Name: Executor Mailing Address: Executor Name: Executors Responsibilities

EXECUTOR S CHECKLIST. Estate Name: Executor Mailing Address: Executor Name: Executors Responsibilities Member JUDITH A. PICCOLO Notary Corporation 20416 Douglas Crescent Langley, B.C. V3A 4B4 Tel. (604) 534-0144 Fax. (604) 534-7985 Email: info@langleynotaries.com EXECUTOR S CHECKLIST Estate administration

More information

Helping you through. Administration of Estates & Grants of Probate

Helping you through. Administration of Estates & Grants of Probate Helping you through Administration of Estates & Grants of Probate Purdys Solicitors 26 Pepperslade Near Duxford Cambridge CB22 4XT Telephone: 01223 834655 www.purdys-solicitors.co.uk What to do when someone

More information

What to do after someone has died a guide

What to do after someone has died a guide DEPARTMENT OF THE ATTORNEY-GENERAL AND JUSTICE www.nt.gov.au What to do after someone has died a guide The death of a loved one can be a particularly difficult time for friends and family. This guide is

More information

A guide for executors

A guide for executors A guide for executors MARCH 2013 who? why? what? why? what? 18 frequently asked questions about being an executor. This booklet provides a guide, in question and answer format, for executors about their

More information

PROCEDURES FOR THE TRANSMISSION AND TRANSFER OF ASSETS

PROCEDURES FOR THE TRANSMISSION AND TRANSFER OF ASSETS 0.0.1 PROCEDURES FOR THE TRANSMISSION AND TRANSFER OF ASSETS This article summarizes the legislation, procedures, and documents required to transmit various assets of the deceased into the name of the

More information

INTRODUCTION. Probate Section of the ARKANSAS BAR ASSOCIATION 400 West Markham Street Little Rock, Arkansas 72201

INTRODUCTION. Probate Section of the ARKANSAS BAR ASSOCIATION 400 West Markham Street Little Rock, Arkansas 72201 INTRODUCTION When a property owner dies in Arkansas, a legal proceeding to settle the estate is required by state law. This proceeding, whether the person dies with or without a will, is called "administration,"

More information

A short guide to Probate

A short guide to Probate A short guide to Probate 1 2 Private Client This booklet provides guidance to those who are to deal with the estate of someone who has died, and to those who stand to inherit. Private Client Private Client

More information

Checklist of Executor s Duties TAX, RETIREMENT & ESTATE PLANNING SERVICES

Checklist of Executor s Duties TAX, RETIREMENT & ESTATE PLANNING SERVICES TAX, RETIREMENT & ESTATE PLANNING SERVICES Checklist of Executor s Duties Note: Some information contained in this checklist may not be appropriate in Quebec. CHECKLIST OF EXECUTOR S DUTIES This checklist

More information

THE ESTATE SETTLEMENT PROCESS

THE ESTATE SETTLEMENT PROCESS THE ESTATE SETTLEMENT PROCESS Please review this information carefully. The success of the probate depends on you. Settlement of an estate involves the process necessary to transfer asset ownership from

More information

Family Protection Worksheet

Family Protection Worksheet Family Protection Worksheet The information requested on this worksheet helps me understand your situation and wishes for the future. Your time investment in this worksheet ensures that your goals are

More information

Probate Department 77 Fairfax Street, Suite 1A Berkeley Springs, WV 25411 Phone: (304) 258-8547 Fax: (304) 258-8545

Probate Department 77 Fairfax Street, Suite 1A Berkeley Springs, WV 25411 Phone: (304) 258-8547 Fax: (304) 258-8545 Probate Department 77 Fairfax Street, Suite 1A Berkeley Springs, WV 25411 Phone: (304) 258-8547 Fax: (304) 258-8545 PROBATE AND ESTATE ADMINISTRATION Morgan County, West Virginia The Probate Department

More information

CHILDREN S TRUSTS QUESTIONS & ANSWERS

CHILDREN S TRUSTS QUESTIONS & ANSWERS CHILDREN S TRUSTS QUESTIONS & ANSWERS June 2015 Table of Contents Definitions 2 What is the Public Guardian and Trustee (PGT) of Manitoba? 2 What are the PGT s duties? 2 Why does the PGT administer children

More information

Probate and Estate Planning Section State Bar of Michigan. Probate Administration of a Decedent s Estate

Probate and Estate Planning Section State Bar of Michigan. Probate Administration of a Decedent s Estate Probate and Estate Planning Section State Bar of Michigan Probate Administration of a Decedent s Estate 1 Notes 2 Probate Administration of a Decedent s Estate Table of Contents What is Probate? 4 When

More information

Community Legal Information Association of PEI. Wills. 902-892-0853 or 1-800-240-9798 www.cliapei.ca clia@cliapei.ca

Community Legal Information Association of PEI. Wills. 902-892-0853 or 1-800-240-9798 www.cliapei.ca clia@cliapei.ca Community Legal Information Association of PEI Wills 902-892-0853 or 1-800-240-9798 www.cliapei.ca clia@cliapei.ca This booklet is part of a series called Putting Your Affairs in Order At Any Age. Publications

More information

OFFICE OF THE PUBLIC GUARDIAN AND TRUSTEE THE ACCOUNTANT OF THE SUPERIOR COURT OF JUSTICE

OFFICE OF THE PUBLIC GUARDIAN AND TRUSTEE THE ACCOUNTANT OF THE SUPERIOR COURT OF JUSTICE OFFICE OF THE PUBLIC GUARDIAN AND TRUSTEE THE ACCOUNTANT OF THE SUPERIOR COURT OF JUSTICE The Office of the Public Guardian and Trustee The Accountant of the Superior Court of Justice ISBN 978-1-4249-3912-1

More information

DUNNING PLACE. Minimizing the Risk of Financial Abuse When You Appoint an Attorney. Ministry of Justice and Attorney General

DUNNING PLACE. Minimizing the Risk of Financial Abuse When You Appoint an Attorney. Ministry of Justice and Attorney General DUNNING PLACE Minimizing the Risk of Financial Abuse When You Appoint an Attorney Ministry of Justice and Attorney General 2 MINIMIZING THE RISK OF FINANCIAL ABUSE WHEN YOU APPOINT AN ATTORNEY The purpose

More information

CHAYET, DAWSON & DANZO, LLC

CHAYET, DAWSON & DANZO, LLC CHAYET, DAWSON & DANZO, LLC PROBATE ADMINISTRATION QUESTIONNAIRE ESTATE OF : COUNTY OF PROBATE: DATE OF DEATH: SOCIAL SECURITY #: DATE OF BIRTH: UNITED STATES CITIZEN: YES NO. IF NO, WHAT COUNTRY TRUSTEE:

More information

WILLS & ESTATES ESTATE PLANNING

WILLS & ESTATES ESTATE PLANNING What is Estate Planning?...2 Estate Planning Should Include:...2 What is Power of Attorney?...2 What is a Representation Agreement?...3 What if you do not have a Power of Attorney or Representation Agreement?...3

More information

Riddle & Akiens, LLP

Riddle & Akiens, LLP Riddle & Akiens, LLP Planning for Generations SM Handbook for Fiduciaries What to do When a Loved One Dies What do I do after the death of a loved one? How do I prepare for the meeting with the attorney?

More information

ESTATE PLANNING WORKSHEET Single Individuals

ESTATE PLANNING WORKSHEET Single Individuals ESTATE PLANNING WORKSHEET Single Individuals Information provided is held in complete confidence, and is used for the sole purpose of analyzing estate planning needs and designing estate planning documents.

More information

Organizing Your Assets: Estate Planning

Organizing Your Assets: Estate Planning Estate Planning Chapter 8 Organizing Your Assets: Estate Planning In This Chapter, Learn: Whether You Should Have a Will or Trust What Happens if You Don t Have a Will Whether You Need an Attorney to Create

More information

DEATH OF A TEACHER BCTF AND/OR EMPLOYER-RELATED BENEFITS

DEATH OF A TEACHER BCTF AND/OR EMPLOYER-RELATED BENEFITS DEATH OF A TEACHER BCTF AND/OR EMPLOYER-RELATED BENEFITS The following checklist will be useful as a guide when you are called upon by the survivors and/or the executor of the estate. GROUP LIFE INSURANCE

More information

TAX, RETIREMENT & ESTATE PLANNING SERVICES. Your Will Planning Workbook

TAX, RETIREMENT & ESTATE PLANNING SERVICES. Your Will Planning Workbook TAX, RETIREMENT & ESTATE PLANNING SERVICES Your Will Planning Workbook Preparing your Will Glossary of terms... 1 Introduction... 2 Your estate... 2 Beneficiaries of your estate Your spouse... 3 Your children...

More information

Matrimonial Property General Information

Matrimonial Property General Information Matrimonial Property General Information Introduction What is the Matrimonial Property Act? Each province in Canada has its own law to deal with the division of property on marriage breakdown. In Alberta,

More information

Public Trustee (Fees & Charges Notice) (No.1) 2015. Public Trustee Act 1978, section 17 PUBLIC TRUSTEE (FEES AND CHARGES NOTICE) (NO.

Public Trustee (Fees & Charges Notice) (No.1) 2015. Public Trustee Act 1978, section 17 PUBLIC TRUSTEE (FEES AND CHARGES NOTICE) (NO. Public Trustee (Fees & Charges Notice) (No.1) 2015 Section Public Trustee Act 1978, section 17 PUBLIC TRUSTEE (FEES AND CHARGES NOTICE) (NO.1) 2015 TABLE OF PROVISIONS Page PART 1 PRELIMINARY... 5 1. Short

More information

SWIFT DATOO & COMPANY LAW CORPORATION

SWIFT DATOO & COMPANY LAW CORPORATION SWIFT DATOO & COMPANY LAW CORPORATION Suite 201-467 Cumberland Road Courtenay, British Columbia V9N 2C5 Phone: (250) 334-4461 Fax: (250) 334-2335 The information requested in this questionnaire is required

More information

Guide to Executorship and Probate

Guide to Executorship and Probate Guide to Executorship and Probate NSW Trustee & Guardian provides professional and independent executor services to the people of NSW. Contents Introduction 3 What does it mean to be appointed an executor?

More information

DECREE OF LEGAL SEPARATION WITHOUT CHILDREN

DECREE OF LEGAL SEPARATION WITHOUT CHILDREN Revised 12.19.12 DECREE OF LEGAL SEPARATION WITHOUT CHILDREN I N A N D F O R T H E C O U N T Y O F P I N A L PINAL COUNTY FORMS Provided as a Public Service by AMANDA STANFORD Clerk of the Superior Court

More information

What you have to do after someone has passed away

What you have to do after someone has passed away What you have to do after someone has passed away A guide to the organizations and affairs that should be dealt with following a death Contents Foreword...2 First Things...3 Collecting the Documents You

More information

ESTATE PLANNING WORKSHEET

ESTATE PLANNING WORKSHEET ESTATE PLANNING WORKSHEET Please complete the following worksheet and mail it to my office prior to our initial meeting, or e-mail it, or bring it with you. At the end of the worksheet is a list of documents

More information

Ontario Probate Kit David I. Botnick, lawyer

Ontario Probate Kit David I. Botnick, lawyer Ontario Probate Kit David I. Botnick, lawyer (a division of) International Self-Counsel Press Ltd. Canada usa Copyright 1976, 2012 by International Self-Counsel Press Ltd. All rights reserved. No part

More information

Trustees and Liquidators in Bankruptcies and Compulsory Liquidations

Trustees and Liquidators in Bankruptcies and Compulsory Liquidations Trustees and Liquidators in Bankruptcies and Compulsory Liquidations Information on the appointment, functions, powers and payment of trustees and liquidators, and their complaints procedure. Contents

More information

The Basics of Probate

The Basics of Probate What is the Purpose of this Guide? Philadelphia VIP prepared this guide to help distribute basic legal information to the community at large. While the information contained in this guide concerns legal

More information

PREPARING YOUR WILL WHY HAVE A WILL. The first reason for having a Will is to provide an orderly administration of your estate that ensures

PREPARING YOUR WILL WHY HAVE A WILL. The first reason for having a Will is to provide an orderly administration of your estate that ensures PREPARING YOUR WILL WHY HAVE A WILL The first reason for having a Will is to provide an orderly administration of your estate that ensures that your assets are distributed amongst those that you wish to

More information

WINDING UP AN ESTATE

WINDING UP AN ESTATE WINDING UP AN ESTATE This summarises the more usual aspects of administering an estate. It has been prepared to help you know what to expect or do and what work is involved at different stages in winding

More information

ESTATE PLANNING CHECKLIST. Your Name(s): Client 1: DOB: SSN: Employment: Telephone Numbers: Home: Office: Fax: Cell:

ESTATE PLANNING CHECKLIST. Your Name(s): Client 1: DOB: SSN: Employment: Telephone Numbers: Home: Office: Fax: Cell: ESTATE PLANNING CHECKLIST Meeting Date: Referred By: Your Name(s): Client 1: DOB: SSN: Employment: Client 2: DOB: SSN: Employment: Address: (including County of residence) Telephone Numbers: Home: Office:

More information

WILLS, POWERS OF ATTORNEY, AND HEALTH CARE DIRECTIVES

WILLS, POWERS OF ATTORNEY, AND HEALTH CARE DIRECTIVES WILLS, POWERS OF ATTORNEY, AND HEALTH CARE DIRECTIVES Glossary Administrator Alternate Bequest Capable Codicil Consent Devise Estate Executor A person appointed by the courts to distribute the property

More information

LAW OFFICES OF BRADLEY J. FRIGON, LLC PROBATE INTAKE FORM PERSONAL INFORMATION

LAW OFFICES OF BRADLEY J. FRIGON, LLC PROBATE INTAKE FORM PERSONAL INFORMATION Member National Academy of Elder Law Attorneys Member Special Needs Trust Alliance ** Certified Elder Law Attorney by the National Elder Law Foundation www.specialneedsalliance.com LAW OFFICES OF BRADLEY

More information

Estate Planning Workbook

Estate Planning Workbook Estate Planning Workbook A workbook designed to support you in gathering and recording your personal and estate information Provided by: Frontier College 35 Jackes Avenue Toronto, Ontario M4T 1E2 416-923-3591

More information

PRACTICE NOTE 25 ESTATES PRACTICE

PRACTICE NOTE 25 ESTATES PRACTICE PRACTICE NOTE 25 ESTATES PRACTICE 1. It has come to the attention of the Court that the practice among lawyers varies as to what should be contained in an estate inventory. Two instances may be given.

More information

Wills & Estate Planning Information requested and/or things to consider for the drafting of your Last Will & Testament

Wills & Estate Planning Information requested and/or things to consider for the drafting of your Last Will & Testament ESTATE PLANNING WORKSHEET Wills & Estate Planning Information requested and/or things to consider for the drafting of your Last Will & Testament LEGAL NAME Date of Conference ADDRESS ZIP CODE TOWNSHIP

More information

Managing the tax affairs of someone who has died

Managing the tax affairs of someone who has died Page 1 of 13 Managing the tax affairs of someone who has died Introduction This guide will help you finalise the tax affairs of a deceased person. It tells you what tax returns you may need to lodge and

More information

alc halc HIV/AIDS Legal Centre Incorporated (NSW) ABN 39 045 530 926 PROBATE GUIDE

alc halc HIV/AIDS Legal Centre Incorporated (NSW) ABN 39 045 530 926 PROBATE GUIDE PROBATE GUIDE How to Distribute an Estate Applying for Probate What Happens When There is No Will and other Information about Estate Administration in New South Wales alc halc HIV/AIDS Legal Centre Incorporated

More information

Health Care Directives

Health Care Directives Health Care Directives DUNNING PLACE March 2011 Health Care Directives The purpose of this booklet is to outline briefly the law and practice around health care directives. This booklet is a summary and

More information

GUARDIANSHIP OF ADULTS

GUARDIANSHIP OF ADULTS Taylor Cochr ane Making Service A Matter of Practice Since 1835 GUARDIANSHIP OF ADULTS The material in this booklet is a compilation of in house materials developed by Taylor MacLellan and three brochures

More information

GUARDIANSHIP LAW IN NORTH CAROLINA for General Guardians - Guardians of the Person-Guardians of the Estate

GUARDIANSHIP LAW IN NORTH CAROLINA for General Guardians - Guardians of the Person-Guardians of the Estate GUARDIANSHIP LAW IN NORTH CAROLINA for General Guardians - Guardians of the Person-Guardians of the Estate IMPORTANT The Clerk of Superior Court in all 100 counties in North Carolina serves as the judge

More information

Estate. Settlement. In Utah

Estate. Settlement. In Utah Estate Settlement In Utah Marc A. Austin, P.C. All rights reserved. No portion of this booklet may be reproduced without written permission. Marc A. Austin, P.C. Attorney at Law 3521 North University Avenue

More information

November 2014 Edition

November 2014 Edition Administration of Estates November 2014 Edition Firm details: Logo THE AFTERMATH OF A DEATH Making a Will helps to plan what is to happen in the aftermath of a death, but nothing can adequately prepare

More information

FINANCIAL & ESTATE PLANNING ORGANIZER. R.W. Rogé & Company, Inc.

FINANCIAL & ESTATE PLANNING ORGANIZER. R.W. Rogé & Company, Inc. FINANCIAL & ESTATE PLANNING ORGANIZER Blank FINANCIAL & ESTATE PLANNING ORGANIZER In order to simplify matters, the following pages of financial and estate planning information serve to aid my family in

More information

Estate Planning. Chapter. In This Chapter. Survivorship Interests Payment on Death Accounts. Life Insurance

Estate Planning. Chapter. In This Chapter. Survivorship Interests Payment on Death Accounts. Life Insurance Estate Planning Your estate includes the assets and liabilities you will leave after you pass away. It is important to plan for how you want to pass your estate, including what you want to give away and

More information

IN THE NINTH JUDICIAL DISTRICT COURT OF THE STATE OF NEVADA IN AND FOR THE COUNTY OF DOUGLAS

IN THE NINTH JUDICIAL DISTRICT COURT OF THE STATE OF NEVADA IN AND FOR THE COUNTY OF DOUGLAS Case No. Dept. No. IN THE NINTH JUDICIAL DISTRICT COURT OF THE STATE OF NEVADA IN AND FOR THE COUNTY OF DOUGLAS In the Matter of the Estate of Deceased. INSTRUCTIONS FOR PERSONAL REPRESENTATIVE A Personal

More information

PROBATE AND ESTATE ADMINISTRATION

PROBATE AND ESTATE ADMINISTRATION PROBATE AND ESTATE ADMINISTRATION in Bucks County, Pennsylvania A Guide for Executors and Administrators in Bucks County The purpose of this guide is to provide a concise overview of the probate and estate

More information

Instructions for Completing Indiana Inheritance Tax Return

Instructions for Completing Indiana Inheritance Tax Return Instructions for Completing Indiana Return This form does not need to be completed for those individuals dying after Dec. 31, 2012. For those individuals dying before Jan. 1, 2013, this form may need to

More information

> ACCOUNT SETTLEMENT AT HOME FEDERAL BANK

> ACCOUNT SETTLEMENT AT HOME FEDERAL BANK Account Settlement Guide for Survivors 1 INTRODUCTION We realize that the loss of a loved one can be a difficult and overwhelming time for you and your family, so we hope this guide will simplify the account

More information

PERSONAL ESTATE PLANNING WORKSHEET PERSONAL AND FAMILY INFORMATION. Name. Address. City State Zip. Phone. Email

PERSONAL ESTATE PLANNING WORKSHEET PERSONAL AND FAMILY INFORMATION. Name. Address. City State Zip. Phone. Email PERSONAL ESTATE PLANNING WORKSHEET Name Address City State Zip Phone Email PERSONAL AND FAMILY INFORMATION Date of Birth Social Security Number Marital Status: q Single q Married q Domestic Partners /

More information

isns wills Writing a will is a good idea. It is the best way to make sure that the things you own end up in the right hands after your death.

isns wills Writing a will is a good idea. It is the best way to make sure that the things you own end up in the right hands after your death. wills isns Writing a will is a good idea. It is the best way to make sure that the things you own end up in the right hands after your death. LEGALInformation Start Here SOCIETY OF NOVA SCOTIA What is

More information

Legal Information for Same Sex Couples

Legal Information for Same Sex Couples Community Legal Information Association of Prince Edward Island, Inc. Legal Information for Same Sex Couples People in same sex relationships often have questions about their rights and the rights of their

More information

New Changes to the Probate Code

New Changes to the Probate Code Horry County Probate Court Continuing Legal Education Program November 1, 2013 New Changes to the Probate Code Jay M. Bultz, Esquire Bultz Law Offices, PA 417 79 th Avenue North, Suite A Myrtle Beach,

More information

14. Probate in the State of Washington

14. Probate in the State of Washington -63-14. Probate in the State of Washington What Is Probate? Probate is a court-supervised procedure that determines the ownership of property of a deceased person (a decedent). When a person dies, all

More information

PLANNING TO ADMINISTER A DECEDENT S ESTATE. Oakland County Probate Court

PLANNING TO ADMINISTER A DECEDENT S ESTATE. Oakland County Probate Court PLANNING TO ADMINISTER A DECEDENT S ESTATE Oakland County Probate Court Honorable Linda S. Hallmark Honorable Daniel A. O Brien Honorable Elizabeth Pezzetti Honorable Kathleen A. Ryan #8 A series of brochures

More information

Seniors and the Law. Public Legal Information. Contents: In Newfoundland and Labrador. www.publiclegalinfo.com

Seniors and the Law. Public Legal Information. Contents: In Newfoundland and Labrador. www.publiclegalinfo.com In Newfoundland and Labrador www.publiclegalinfo.com Public Legal Information Association of NL Contents: Wills Enduring Power of Attorney Advance Health Care Directives Glossary of Terms Seniors and The

More information

ESTATE PLANNING Making Difficult Decisions

ESTATE PLANNING Making Difficult Decisions ESTATE PLANNING Making Difficult Decisions Justin J. Walsh Barrister & Solicitor 2009. All rights reserved. PLANNING ROADBLOCKS Blended Families Common-Law Relationships Foreign Assets Foreign Beneficiaries

More information

INFORMATION FOR MY EXECUTOR. The information in this booklet will be helpful in settling my estate.

INFORMATION FOR MY EXECUTOR. The information in this booklet will be helpful in settling my estate. INFORMATION FOR MY EXECUTOR The information in this booklet will be helpful in settling my estate. Cowan & Kelly 402 Middletown Blvd. Suite 202 Langhorne, PA 19047 215-741-1100 FAX 215-741-4029 My Full

More information

Last Will And Testament Of fname mname lname

Last Will And Testament Of fname mname lname Last Will And Testament Of fname mname lname I, fname mname lname, of city, state, being of sound mind and memory, hereby declare this to be my Last Will and Testament. I revoke any former Wills or amendments

More information

Retirement Income Options

Retirement Income Options Retirement Income Options How will you spend your retirement? Table of Contents Introduction...4 Retirement Considerations...5 Other Considerations...8 Entering Retirement...9 Retirement Income Options...10

More information

Caring for a. Loved One s Estate. Serving as a Personal Representative

Caring for a. Loved One s Estate. Serving as a Personal Representative Caring for a Loved One s Estate Serving as a Personal Representative Introduction A Personal Representative (sometimes referred to as an Executor) is the person or entity who oversees a person s estate

More information

making life less complicated A step by step guide to completing probate

making life less complicated A step by step guide to completing probate making life less complicated A step by step guide to completing probate Disclaimer This information has been produced by Simplify to act as general guidance for people administering small, straightforward

More information

ESTATE MATTERS ADVICE/INSTRUCTION BOOKLET

ESTATE MATTERS ADVICE/INSTRUCTION BOOKLET ESTATE MATTERS ADVICE/INSTRUCTION BOOKLET West Burleigh Professional Centre 39 Tallebudgera Creek Road West Burleigh QLD 4219 Ph 07 5586 2222 Fax 07 5586 2233 Email info@reaburn.com.au Website www.reaburn.com.au

More information

Goldsmith Williams Guide to Probate

Goldsmith Williams Guide to Probate Goldsmith Williams Guide to Probate Contents 1/ An Introduction 2/ Your First Steps 3/ Your First Steps Cont. 4/Obtaining the Grant of Representaion 5/ Obtaining the Grant of Representation Cont 6/ Administering

More information

PROVIDING PROPERTY GUARDIANSHIP SERVICES

PROVIDING PROPERTY GUARDIANSHIP SERVICES OFFICE OF THE PUBLIC GUARDIAN AND TRUSTEE PROVIDING PROPERTY GUARDIANSHIP SERVICES The Role of the Public Guardian and Trustee The Office of the Public Guardian and Trustee Providing Property Guardianship

More information

City Securities Corporation December 02, 2014

City Securities Corporation December 02, 2014 City Securities Corporation Strouse Keller Income Advisors Paula Strouse and Chad Keller Financial Advisors 30 South Meridian Street Suite 600 Indianapolis, IN 46204 317-634-4400 800-800-CITY(2489) strousekeller@citysecurities.com

More information

THE PROBATE COURT YOU

THE PROBATE COURT YOU THE PROBATE COURT and YOU Frequently Asked Questions about Estates Connecticut Probate Courts Probate Court Administration 186 Newington Road West Hartford, CT 06110 Telephone: (860) 231-2442 Fax: (860)

More information

Milestone Financial Group January 09, 2015

Milestone Financial Group January 09, 2015 Milestone Financial Group David Hunt, CFP Financial Advisor 205-B Plaza Drive Greenville, NC 27858 252-756-7005 TF 877.706.7005 dave@milestonefinancialgroup.com Settling an Estate Settling an Estate What

More information

but does not include

but does not include WRONGFUL DEATH ACCOUNTABILITY ACT SEPTEMBER 2011 Contents 1 Definitions 2 Actions for Wrongful Death Scope 3 Action to be Prosecuted on Behalf of Decedent s Estate Time Limits 4 Types of Damages Recoverable

More information

ESTATE TAX RETURN ORGANIZER (FORM 706)

ESTATE TAX RETURN ORGANIZER (FORM 706) This organizer is designed to assist you, the personal representative, in gathering the information required for preparation of the appropriate estate and inheritance tax returns. Please complete the organizer

More information

Household Composition Income & Assets Review

Household Composition Income & Assets Review GREATER SUDBURY SOCIÉTÉ DE LOGEMENT HOUSING CORPORATION DU GRAND SUDBURY Household Composition Income & Assets Review To continue to be eligible for assisted rental housing, you are required by the terms

More information