Please see specific state for details and/or
differences.
ALABAMA
| ALASKA | ARIZONA | ARKANSAS
| CALIFORNIA | COLORADO
| CONNECTICUT | DELAWARE
| FLORIDA
GEORGIA | HAWAII | IDAHO
| ILLINOIS | INDIANA | IOWA
| KANSAS | KENTUCKY | LOUISIANA
| MAINE | MARYLAND
MASSACHUSETTS | MICHIGAN
| MINNESOTA | MISSISSIPPI
| MISSOURI | MONTANA | NEBRASKA
| NEVADA
NEW HAMPSHIRE | NEW
JERSEY | NEW MEXICO | NEW
YORK | NORTH CAROLINA | NORTH
DAKOTA | OHIO
OKLAHOMA | OREGON | PENNSYLVANIA
| RHODE ISLAND | SOUTH
CAROLINA | SOUTH DAKOTA | TENNESSEE
TEXAS | UTAH | VERMONT
| VIRGINIA | WASHINGTON
| WEST VIRGINIA | WISCONSIN
| WYOMING
ALABAMA
Where the net estate is $27,000 or less, an affidavit may be filed stating the
value of the net estate, that at least 10 days have passed since death, that no one has
filed an application to be appointed executor, and that the person filing the affidavit has a
right to payment from the estate. (Section 15-12-1201)
There is also a simplified procedure for smaller estates. If the total estate value
after subtracting debts is less than the combined total of the exempt property allowance,
family allowance, administration expenses, funeral expenses and expenses of last
illness, then the executor is allowed to make immediate distribution to the beneficiaries.
The executor must file a sworn statement that the estate did not exceed the allowed
value, that executor has made distribution to the proper beneficiaries, and that the
executor has provided a closing statement to the beneficiaries and creditors along with a
full written accounting. (Section 15-12-1203,1204)
ALASKA
Alaska provides an expedited procedure when the value of the entire estate,
less debts, does not exceed the total of administration cost, statutory allowance,
expenses of last illness, and executor fees. In this case, the executor is able to
immediately distribute the estate to the beneficiaries without giving notice to creditors.
(Code Section 13.16.690). Once the estate has been distributed, the executor files a
sworn Closing Statement setting forth certain facts and mails a copy of it to all
beneficiaries and creditors. (Code Section 13.16.695)
ARIZONA
If the total inventory value is less than the combined total of the exempt property
allowance, family allowance, homestead allowance administration costs, funeral
expenses and expenses of last illness, then the executor is allowed to make immediate
distribution to the beneficiaries. The executor then closes the estate by filing a sworn
statement stating that the value did not exceed the required total, that the executor has
distributed the estate to the proper beneficiaries, and that the executor sent a copy of a
full accounting to the beneficiaries. The executor must then send a copy of the closing
statement to all beneficiaries and creditors. (Section 14-3973, 3974)
If the value of the decedent's personal property is less than $30,000, an affidavit
can be filed stating so and also stating at least 30 days have passed since date of
death, no estate proceedings are pending, and the person filing the affidavit is entitled
to some part of the property. Likewise for real estate, an affidavit can be filed stating
the following: the net value of the real estate located in Arizona is less than $30,000; at
least 6 months have elapsed since the date of death, with a death certificate attached;
no estate proceedings are pending; funeral expenses, last illness expenses and
unsecured debts have been paid; the person filing the affidavit is entitled to the
property and no other person has any right to the property; and finally that no federal or
state estate taxes are due and owing. (Section 14-3971)
ARKANSAS
If the value of the decedent’s personal property does not exceed the allowances
set forth by law to the widow/widower and minor children, then the court can order this
property transferred to them without an estate administration. (Section 28-41-103). If
the value of the estate, less debt, does not exceed $50,000, then a beneficiary may file
an affidavit stating that no estate proceeding is pending, at least 45 days have elapsed
since death, that there are no unpaid claims, and stating an itemized description and
valuation of the assets along with the names and addresses and relationships of
persons who are entitled to receive the property. No formal administration is
necessary. A certified copy of the affidavit must be sent to any person owed money by
the estate. In order for claims against the state to be presented, a notice may be
published along with the affidavit. This notice requires all persons to file any claims
within 6 months. After publication of notice, the beneficiary of the real estate is
authorized to issue a deed to himself for the property, as if it were issued by the
executor, had there been formal administration of the estate. (Section
28-41-101,102)
CALIFORNIA
California provides for a simplified administration where the total value of the
decedent's property located in California does not exceed $60,000. There are certain
items excluded when computing the value of the estate, such as joint ownership of
assets and motor vehicles. An affidavit setting forth certain facts must be filed at least
40 days after the decedent's death, which allows the petitioner to collect any money
owing to the decedent. (Section 13100) There is a similar procedure available for
transferring real estate where the gross value of the real estate is less than $10,000.
(Section 13200) Also, there is a summary petition and court order procedure that can
be used to transfer real estate when the gross value of both real estate and personal
property does not exceed $60,000. (Section 13151)
Smaller estates, under the value of $20,000 after debts are subtracted, will go
directly to the surviving spouse or if no surviving spouse, to minor children by filing a
petition with the court. (Section 6600)
COLORADO
Where the net estate is $27,000 or less, an affidavit may be filed stating the
value of the net estate, that at least 10 days have passed since death, that no one has
filed an application to be appointed executor, and that the person filing the affidavit has
a right to payment from the estate. (Section 15-12-1201)
There is also a simplified procedure for smaller estates. If the total estate value
after subtracting debts is less than the combined total of the exempt property
allowance, family allowance, administration expenses, funeral expenses and expenses
of last illness, then the executor is allowed to make immediate distribution to the
beneficiaries. The executor must file a sworn statement that the estate did not exceed
the allowed value, that the executor has made distribution to the proper beneficiaries,
and that the executor has provided a closing statement to the beneficiaries and
creditors along with a full written accounting. (Section 15-12-1203, 1204)
CONNECTICUT
Generally, if the decedent’s assets, not including real estate but including life
insurance proceeds, do not exceed $20,000, then application may be made for
distribution without administration, provided a probate proceeding has not already been
initiated within 30 days after death. (Section 45-266)
Also, where the value of the assets does not exceed the total of funeral
expenses, expenses of administration and last illness, taxes and claims, the court may
order settlement without administration. (Section 87-384)
DELAWARE
When the value of all personal property, excluding exempt or jointly owned
property, does not exceed $12,500, an heir may file an affidavit and receive the estate
for purposes of distributing it to the proper beneficiaries, without necessity of opening a
formal probate estate. In order to use the simplified procedure, at least 30 days must
have elapsed since death, there must be no one who has filed to be appointed as
executor of the estate, all debts must have been paid, the surviving spouse’s allowance
must have been paid, and the decedent must not have owned any real estate by sole
ownership located within the state. (Section 12-2306)
FLORIDA
There are two cases where simplified estate administration is possible. The first
case is called Family Administration where the gross estate as valued for federal estate
tax purposes is less than $60,000 and consists entirely of personal property. If any real
property is included, administration must have taken place to the point where claims
have been either processed or barred. This procedure involves a petition and proof of
Will and a hearing, with a court order allowing immediate distribution to the
beneficiaries. (Section 735.101)
The other case of simplified administration is called Summary Administration.
Here, the entire estate being administered in Florida, after subtracting exempt property,
cannot exceed $25,000. This procedure may also be used when the decedent has
been dead for more than 2 years. (Section 735.201) The procedure here involves filing
a petition stating the value of the assets, that the estate has paid its debts, and
showing the proposed distribution to the entitled beneficiaries. The court will then enter
an order of summary distribution allowing immediate distribution to the beneficiaries. In
either case of Family Administration or Summary Administration, the petitioner asking
for this simplified administration will be held personally liable if any lawful claims against
the state remain unpaid to the extent there were assets to satisfy those debts.
Lastly, no administration at all is required when the decedent's only property
consisted of personal property where the value did not exceed the exempt allowance,
funeral expenses, and expenses of the last 60 days of last illness. This procedure
requires an informal application by an interested party and the court will authorize
payment and transfer of property to those persons entitled. (Section 735.301)
GEORGIA
No administration of the estate is necessary in the case where the decedent
dies without a Will and the spouse is the sole heir and pays all the debts of the
decedent. (Section 53-4-3) In the case of any other intestate estate, any heir may file a
petition in probate court identifying the heirs, the assets of the estate, stating that the
estate owes no debts and that the heirs have agreed on a division of the assets. The
probate judge then publishes a notice to creditors, and if no claims are filed, a judge
may enter an order allowing distribution without administration. (Section 53-10-1)
There is no special simplified procedure for small estates.
HAWAII
When the total value of property in this state does not exceed $20,000, the
estate can be administered by the clerk of court acting as an executor under a
simplified procedure. (Section 560:3-1205) These estates may be transferred by
affidavit, without the formal filing of a probate. Vehicles may also be transferred by
affidavit without regard to value. (Section 560:3-1201)
IDAHO
Idaho allows the collection of personal property by an affidavit where the value
of the entire estate, less debts, does not exceed $10,000. If at least 30 days have
elapsed since death and no one has filed an application for a probate proceeding, any
person who claims to be entitled to this personal property may file an affidavit stating
these facts. This will allow for expedited distribution of personal property. (Section 15-3-1201) There is also a summary administrative procedure available for small estates.
When the value of the entire estate, less debts, does not exceed the statutory
allowances, administration costs, funeral expenses and expenses of last illness, the
personal representative may immediately distribute the estate to the persons entitled
without giving notice to creditors. The representative must file a closing statement with
the court. (Section 15-3-1203) ILLINOIS
When the value of the estate does not exceed $25,000, no probate is required
and a filing of an affidavit by the heirs or the persons entitled to the assets will suffice.
(Section 755-5/25-1)
Illinois also provides two forms of simplified estate administration. The first is
called Independent Administration and is available regardless of the value of the estate.
This provides for an expedited procedure where an independent administrator is
appointed to act in much the same way as an executor would act. An interested person
can object to the independent administration and require a formal probate proceeding.
The independent administrator assumes many of the same duties of an executor in
terms of dealing with the beneficiaries; however, many of the court filings are
eliminated. The administrator may distribute the estate to the entitled beneficiaries
whenever there are sufficient assets available to pay all claims. However, if this
distribution takes place before the period for filing claims expires, a bond is required.
(Section 755-5/28) Secondly, for those estates which owe no federal estate tax or
Illinois inheritance tax, where the heirs all reside in Illinois, and all claims are paid, the
estate may be settled without a formal probate administration through a process called
"Summary Administration." In order to qualify for this simplified procedure, the gross
assets may not exceed $50,000, there can be no unpaid claims or all known claims
must be listed, no taxes are owed, all the beneficiaries must consent in writing and post
a bond. If these qualifications are met, the court issues an order directing that the
assets be distributed directly to the beneficiaries. (Section 755-5/9-8)
INDIANA
If the value of the estate after subtracting debts does not exceed the sum of the
statutory allowances, administration costs and funeral expenses, the executor or other
person acting on the behalf of the beneficiaries may distribute the assets to the
beneficiaries, without any administration, by filing a closing statement with the court.
(Section 29-1-8-3) A summary administration is also available if the following
circumstances exist: at least 45 days have passed since death, the value of the estate
after subtracting debts is $15,000 or less, no one has petitioned for a formal probate,
and an affidavit has been filed with the court. (Section 29-1-8-1)
IOWA
Iowa provides a simplified procedure when the total value of probate and nonprobate
assets does not exceed $50,000 and the decedent died either with or without a
Will intestate survived by spouse and/or children. The same procedure is available if
the estate does not exceed $15,000 and the decedent is survived by a parent or
grandchildren. A petition for administration must be filed. The clerk issues letters of
appointment to a representative, and the representative must file a report and
inventory. No distributions may be made for 4 months. The representative also gives
notice to creditors and after distribution is made, closes the estate by a sworn
statement. (Chapter 635)
KANSAS
Kansas provides a short proceeding to determine heirs when the decedent has
been dead more than six months and no one has filed a Petition for Probate. (Section
59-2250) In the case where the amount of the estate is less than the total of the funeral
expenses, expenses of last illness, cost of estate administration, U.S. and state taxes,
the executor may pay these expenses and present the accounts to the court for
settlement. Payment of the expenses is done by court order. The court then will
determine the beneficiaries and close the estate. (Section 59-1507) Finally, the Simplified Estates Act allows one notice to be given to all interested
parties and one court appearance for approval of the disposition of the assets, as long
as there are no objections. The executor performs much the same duties as in a formal
estate administration, but with less court intervention. (Section 59-3301 et
seq) KENTUCKY
Administration of an estate is unnecessary where all the beneficiaries concur by
agreement and there are no debts or claims owed by the estate. Also, when the total
estate’s value is less than $7,500 and a spouse survives, no administration is
necessary. In order to take advantage of this simplified procedure, an advertisement
for creditors must be placed in a newspaper and a bond must be posted. Also all
inheritance and estate taxes must be paid before the court will allow distribution.
(Section 391.030, 395.450-500) LOUISIANA
Where the total value of the estate is less than $50,000, and there is no real
estate, and the beneficiaries are descendants, ascendants, brothers or sisters or the
surviving spouse, then it is unnecessary to have formal administration of an estate.
(C.C.P. 3431) An affidavit must be filed setting forth certain facts and a clearance that
any inheritance tax due has been paid and must be obtained.
MAINE
Maine allows the collection of personal property by an affidavit where the value
of the entire estate, less debts, does not exceed $10,000. If at least 30 days have
elapsed since death and no one has filed an application for a probate proceeding, any
person who claims to be entitled to this personal property may file an affidavit stating
these facts to allow for expedited distribution of personal property. (Section
3-1201) There is also a summary administrative procedure available for small estates.
When the value of the entire estate, less debts, does not exceed the sum of the
statutory allowances, administration costs, funeral expenses and expenses of last
illness, the personal representative may immediately distribute the estate to the
persons entitled without giving notice to creditors. The representative must file a
closing statement with the court. (Section 3-1203) MARYLAND
Where the decedent owned not more than two motor vehicles, the motor vehicle
administration has the authority to transfer title after receiving proof that all taxes and
debts have been paid and that there are no other assets in the estate. Likewise, if a
boat is the only asset in the estate with a value of less than $5,000, title may be
transferred upon proof that all debts and taxes have been paid. (Section
5-608) Maryland also provides an expedited probate procedure in the case where the
estate gross value does not exceed $20,000. If the total of the estate administration
expenses, funeral expenses and family allowances offset the assets of the estate,
settlement can be made immediately without notice to creditors. (Section
5-601-606) MASSACHUSETTS
Massachusetts allows certain payments to be made without formal probate of
an estate. An insurance company may pay an amount up to $10,000 to the surviving
spouse, or if none, to the heirs after 60 days after death if no written claim for the
proceeds have been received by the company. (Chapter 175, Section 187E). Wages
of the deceased employee, in an amount less than $100, may be paid to relatives.
(Chapter 149, Section 178A). Bank accounts with a value of less than $3,000 may,
under certain conditions, be paid to the surviving spouse or next of kin. (Chapter 167D,
Section 33)
An expedited procedure is also provided for the administration of small estates.
Where the entire estate consists of personal property, which may include a vehicle with
a value up to $15,000, then the surviving spouse or certain next of kin may file a
statement with the probate court after 30 days after death requesting that no formal
administration take place. (Chapter 195, Section 16). The executor is then allowed to
distribute the estate according to the provisions of the Will.
MICHIGAN
Michigan allows for expedited administration of estates with a value of less than
$5,000, and also those estates where the value of the estate does not exceed the total
of the statutory allowances and exemptions. (Section 700.101-102). If the only assets
requiring administration are vehicles, and the total value does not exceed $60,000 then
title may be transferred by affidavit of the surviving spouse or heirs. (Section
257.236) MINNESOTA
If the estate value does not exceed the total of exempt property, family
allowances, expenses of administration, funeral expenses, expenses of last illness and
taxes, the state of Minnesota provides a summary distribution procedure. The personal
representative obtains a court order to pay all of these expenses and the court
determines the beneficiaries along with their share of property. (Section 525.51)
There is also an expedited procedure where the gross estate, excluding the
homestead, does not exceed $30,000. A formal hearing must be held to show payment
of items with priority. If the value of the entire estate, less debts, is less than $10,000,
then the personal property may be collected by the person entitled to receive it. This
person must file an affidavit after 30 days of death and no administration will be
required. (Section 524.3-1201)
MISSISSIPPI
Simplified procedures are provided for small estates. Where the value of the
estate is less than $500, no publication of notice to creditors is required, but a notice
must be posted for 30 days. (Section 91-7-147) In the case where the entire estate is
less than $20,000, debtors of the decedent may pay their debts to the decedent's
beneficiary, and the beneficiary must file an affidavit setting forth certain facts. (Section
91-7-322)
MISSOURI
The court may turn the entire estate over to the surviving spouse and unmarried
minor children where the whole estate amounts to less than the statutory allowances
that are not subject to debts. (Section 473.093) When the personal property is less
than $5,000, and there is no surviving spouse or unmarried minor children, a creditor
may apply to have the debts paid in order of their preference, and to distribute the
balance to the proper beneficiaries. (Section 473.090)
Missouri provides an expedited procedure where the value of the estate, less
debts, is less than $40,000. In this case, if 30 days after death have passed, and no
one has filed a probate proceeding, the beneficiaries may file a bond with the court and
then must file an affidavit setting forth certain facts. These facts include an itemized list
of the property and who is entitled to receive it, and the fact that all debts have been
paid. If real estate is involved, a copy of the affidavit must be filed in the county where
the property is located. Notice to creditors must be published once a week for two
weeks, giving creditors 1 month to file any claims. (Section 473.097)
MONTANA
Montana provides an expedited administrative procedure for those estates of
less than $7,500 in value. A summary procedure is also available where the amount of
the estate does not exceed the statutory allowances, which includes exempt property
and family allowances. (Section 72-3-1101)
NEBRASKA
Where it appears that the total estate, less debts, does not exceed the total of
the homestead allowance, exempt property, family allowance, expenses of administration, funeral expenses, and expenses of last illness, the representative may
immediately distribute the estate to the proper beneficiaries and file a sworn statement
with the court, without giving notice. (Section 30-2201 et seq)
NEVADA
No administration is necessary when the value of the estate does not exceed
$25,000. (Section 146.070) There is also an expedited summary administration
available for estates with a value not exceeding $100,000. (Section 145.010-100) The
summary administration eliminates many of the regular proceedings and notices,
however, an executor is still appointed and notice to creditors is given both by mail and
publication. An inventory and appraisal must be filed.
NEW HAMPSHIRE
When the value of the estate does not exceed $5,000, New Hampshire provides
a simplified administration procedure. (Chapter 553 Section 31) Also, where the
decedent leaves a surviving spouse, and the sole reason of administration is to collect
wages due to the decedent of up to $500, no administration is necessary. (Chapter 560
Section 20)
NEW JERSEY
Administration of an estate is generally not required where the assets consist
only of bank deposits or similar deposits that do not exceed $1,000. (Title 3B Chapter
10 Section 15, 18)
NEW MEXICO
A successor who has some right to the decedent's property may collect the
property by affidavit after 30 days have passed since death, if no one else has made
an application for probate. The entire estate must be less than $20,000 to take
advantage of this affidavit procedure. (Section 45-3-1201)
Where the total value of the estate is less than the sum of the statutory
allowances, administration costs, expenses of last illness, and funeral expenses, the
executor may close the estate by filing a sworn statement and may make immediate
distribution to the beneficiaries. The sworn statement must contain sworn statements
that the estate does not exceed the sum of these items, that the estate has been
distributed to the proper beneficiaries, and a closing statement was sent to all
beneficiaries and creditors along with a full written accounting. (Section 45-3-1203,
1203)
NEW YORK
Under certain conditions, payments such as bank deposits, insurance payments, pension payments and government agency payments may be made directly
to certain relatives, without formal probate administration, where the total of such
payments do not exceed $15,000. A similar rule exists for payments to creditors, to the
extent that the total payments do not exceed $5,000. (NY Law SCPA Section 1310)
In the case of an intestate estate valued at less than $10,000 after subtracting
off certain property which must be set off to the family, a voluntary administrator may
be appointed under an expedited probate procedure. This simplified procedure is also
available to someone who dies with a Will, and the executor named in the Will has the
right to act as the voluntary administrator. This procedure applies only to personal
property and does not apply to real estate located in New York. No bond is generally
required, but the administrator must file an affidavit with the court, setting forth certain
facts and evidence. (NY Law SCPA Section 1301-1303)
NORTH CAROLINA
For an intestate estate, where the decedent leaves personal property less debts
not exceeding $10,000 in value, an heir or creditor may, by affidavit, transfer title to
vehicles, financial accounts and securities and any other personal property owned by
the decedent. (Section 28A-25-1)
Where a person dies with a Will, and the value of the personal property, less
debts, does not exceed $10,000, the executor or beneficiary or creditor may transfer
the personal property in the same manner listed above, by affidavit. The person filing
the affidavit must pay the debts, statutory allowances and distribute the personal
property to those entitled, and then file a final affidavit within 90 days of the filing of the
initial affidavit.
Also, in the case of an intestate estate where no probate has been commenced,
a person owing money to the estate, up to the amount of $5,000, may pay the amount
directly to the clerk of court, without need for estate administration. (Section 28A-25-6)
NORTH DAKOTA
Where the value of the entire estate, less debts, does not exceed $15,000, the
property may be collected and distributed by affidavit. (Section 30.1-23-01)
Also, where it appears that the total estate, less debts, does not exceed the
total of the homestead allowance, exempt property, family allowance, expenses of
administration, funeral expenses, and expenses of last illness, the representative may
immediately distribute the estate to the proper beneficiaries and file a sworn statement
with the court without giving notice to creditors.
OHIO
Where the value of the estate does not exceed $25,000, and the court determines the creditors will not be prejudiced, the court may waive administration of
the estate and direct transfer of the assets to those beneficiaries entitled. Notice by
publication will still be made unless waived by the court. (Section 2113.03)
No administration is required where an employer wants to pay wages of the
decedent, up to the amount of $2,500, to the following persons in order of preference:
Surviving spouse, children 18 years of age or older, or parents of the decedent.
(Section 2113.04)
OKLAHOMA
Where the surviving spouse is the executor and sole beneficiary, a simplified
probate procedure is provided. (Section 58-1101-1106)
If the value of the estate does not exceed $60,000, the representative may
apply to the court to dispense with regular probate proceedings. The court then orders
notice to the creditors and holds a hearing of final account, distribution and discharge.
The notice to creditors and notice to final account may be combined into one notice and
mailed to creditors who require mail notice. It is also published for two consecutive
weeks, setting final hearing for at least 35 days after the first publication. (Section 58-241-243)
OREGON
When the value of the entire estate, after payment of claims, taxes, and
administration expenses, is needed to provide for the support of the spouse and
dependent children, a formal probate administration is unnecessary. (Section 114.085)
Also, where the value of the personal property is $25,000 or less, and the value of the
real estate is $60,000 or less, the person who claims to be the successor to the
property may file an affidavit with the clerk of court. This affidavit must set forth certain
sworn statements, and will entitle the personal property and securities to be transferred
to the successor. This successor must pay any creditors who present claims within four
months after the affidavit was filed. As long as no other person files a petition to be
appointed as executor, the successor will receive all the property stated in the affidavit.
(Section 114.515-555)
PENNSYLVANIA
Where the estate does not exceed $10,000 in value for personal property,
regardless of the value of real estate, it may be settled through a simplified procedure.
A petition is filed by any one interested party (normally a beneficiary) regardless of
whether a probate estate has been opened. This simplified procedure is simply for the
distribution of the personal property. (Section 20-3102)
RHODE ISLAND
When the value of the entire estate does not exceed $7,500, a simplified
administration procedure exists. After 45 days after death, any person who owes
money to the decedent may pay the person who paid the funeral bill, up to the amount
of that bill. Any excess is paid to the surviving spouse, or if there is no surviving spouse
it is paid to the next of kin. An affidavit is filed by the person who paid, or who is
responsible for, the funeral bill. (Section 33-24-1)
SOUTH CAROLINA
South Carolina provides for a simplified procedure for estates with a value of
less than $10,000. A person who is a successor to the property may file an affidavit
stating that the value does not exceed $10,000, that 30 days have elapsed since
death, that no one has been appointed executor, and that the successor is entitled to
the property. A probate judge will review the affidavit and determine if the successor is
entitled to the property. This method will not work for transfers of real estate and is not
available to creditors of the decedent. (Section 62-3-1201)
Alternatively, an executor is appointed, but a simplified procedure allows the
executor to distribute the estate to the entitled beneficiaries either with or without notice
to creditors, and by filing a closing statement. (Section 62-3-1203, 1204)
SOUTH DAKOTA
When the total value of the entire estate, less debts, does not exceed $15,000,
the personal property may be collected and distributed by filing an affidavit. The
affidavit must set forth certain facts, including the value of the estate, that 30 days have
passed since death and no application for probate has been filed, and no indebtedness
is owed to the Department of Social Service for medical institutional care. (Section 29A
-3-1201)
TENNESSEE
No administration is required for an employer to pay wages to the deceased
employee in an amount up to $5,000. The employer may pay this sum to the surviving
spouse. (Section 30-2-102) This amount is then offset against other allowances to
which the surviving spouse was entitled. Also, banks may pay deposits of up to $2,500
to the person who would have been the executor, after 30 days after death.
Alternatively, these bank deposits may be paid directly to pay funeral expenses,
expenses of last illness, or if none, then to the surviving spouse or next of kin. (Section
45-2-708) If no probate proceed has commenced after six months have passed after
death, any person who owes an amount up to $5,000 to the decedent may pay the
surviving spouse. (Section 30-2-102)
Tennessee provides a simplified procedure where the value of the estate is
$10,000 or less. One of the beneficiaries may file an affidavit after 45 days after death
setting forth whether the decedent left a Will, a list of debts and creditors, a description
of the decedent's property, and a list of each of the beneficiaries entitled to receive the
estate. The property then passes to the proper beneficiaries. The person filing the
affidavit remains liable to any unpaid creditors. (Section 30-4-101-105)
TEXAS
Where the value of the estate, excluding the homestead and exempt property,
does not exceed the family allowance, the court may order that no administration is
necessary and assign the entire estate to the surviving spouse and minor children.
(Probate Code Section 139-43)
Texas provides a simplified procedure where the value of the estate does not
exceed $50,000, excluding the homestead and exempt property. In this case, after 30
days have passed after death, the beneficiaries may file an affidavit with the court
setting forth the identity of the beneficiaries, stating the assets and liabilities of the
estate, and stating the beneficiaries' right of distribution to the properties. (Probate
Code Section 137-38)
When a person makes a Will, the testator may request in the Will that
administration of the estate be independent and without supervision or control of the
court. When this happens, a simplified procedure exists where the Will is admitted into
probate, and inventory and appraisement is filed, and a list of claims against the estate
is filed. Alternatively, if the testator did not state this request in the Will, all of the
beneficiaries may agree to independent administration. After 15 months have expired
after administration began, any interested person in the estate may demand an
accounting from the executor and request that the estate be closed and distributed, if
not already done so. (Probate Code Section 145-09)
UTAH
Where the value of the net estate is less than $25,000, and at least 30 days
have passed since death with no probate proceedings opened, a successor to the
property may collect any debts or personal property owed to the decedent at the time of
his death. In doing this, the successor must file an affidavit setting forth certain facts
and stating that he or she has the right to the property collected. (Section 75-3-1201)
There is a similar provision for a transfer of title to vehicles, boats and trailers by
affidavit, as long as the value of the net estate, not including these items, is less than
$25,000. (Section 75-3-1201 (3)
There also is a simplified procedure when the total estate value, less debts, is
less than the total of the homestead allowance, exempt property allowance, family
allowance, expenses of administration, funeral expenses, or expenses of last illness.
In this case, the executor may make immediate distribution to the beneficiaries and is
not required to give notice to creditors. The executor can close the estate by filing a
sworn statement setting forth the extent of the assets, that the assets have been
distributed to the entitled beneficiaries, and by sending a copy of the closing statement
to all beneficiaries and to creditors whose claims were not paid. (Section 75-3-1203,
1204)
VERMONT
After filing a petition for probate, if the estate contains no real estate and the
personal property is valued at less than $10,000, a court may grant a simplified
administration and appoint the executor without the notice requirements. Once funeral
expenses are paid and the balance is distributed to the surviving spouse, the executor
may be discharged without necessity of providing an accounting or usual required
notices. (Section 14-1902, 1903)
VIRGINIA
When amounts are owed to the decedent in an amount of less than $5,000, such as debts, transfer of stocks, or bank accounts, these may be paid directly to the
surviving spouse or, if no surviving spouse, to the beneficiaries, after 60 days after
death. (Section 64.1-123) When the entire value of the estate does not exceed
$5,000, the person entitled to receive the property may follow a simplified procedure
that consists of filing an affidavit with the court. This affidavit must state that the estate
does not exceed $5,000 in value, that 60 days have passed since death, that no
probate proceeding has been commenced, that the Will has been admitted to probate,
and that such person is entitled to receive the property of the estate. (Section 64.1-132.2)
WASHINGTON
Washington allows several variations where estate administration is either
unnecessary or simplified. First of all, unless court supervision is specifically required
under the terms of the Will, the presumption is that the executor will have the power to
administer the estate without the intervention of the courts, and the executor acquires
what are called "nonintervention powers" which allow for simplified administration.
(Section 11.68.020). Secondly, where an estate’s value is less than all of the statutory
allowances and certain expenses, administration is unnecessary. Thirdly,
administration is unnecessary where the only asset of the estate consists of social
security benefits amounting to less than $1,000. (Section 11.66.010). Where the only
assets are financial institution deposits of less than $2,500, the financial institution may
directly pay the funds to the surviving spouse, next of kin, or other creditor entitled to
the funds upon presentation of proof of death and inappropriate affidavits. (Section
30.22.190) Finally, where the value of the estate, less debts, is less than $60,000, the
person claiming to be the successor to the property may close the estate by filing an
affidavit. This affidavit must set forth certain facts, including the value of the estate, a
statement that all debts have been paid, and proof that the successor is entitled to
receive the property. This affidavit may not be filed until after 40 days have passed
after death and no probate proceeding has been commenced. (Section
11.62.010) WEST VIRGINIA
A simplified procedure is available when the value of the estate is $50,000 or
less. In this case, the executor files a report of receipts and disbursements and is
discharged once the estate is distributed. (Ch. 44, Art. 2, Section 1). Also, if an
employer owes a decedent up to $1,000 in wages, this may be paid directly to the
surviving spouse or, if none, to the beneficiaries after 120 days after death, if no
probate proceeding has been initiated. (Ch. 42, Art. 1, Section 28) WISCONSIN
There are a couple of cases where a summary procedure is available which
does not require the appointment of an executor. One case is where the total value of
the estate does not exceed administration expenses, statutory allowances, and priority
claims. A second case is where the total value of the estate after subtracting secured
debts does not exceed $30,000 and the decedent is survived only by a spouse or minor
children. (Section 867.01). This expedited procedure consists of filing a petition with
the court that must set forth certain facts. A similar procedure may be followed by
estates with a value of less than $30,000, regardless of the survivors. However, the
beneficiaries are subject to the claims and creditors for a three-month period after
publication of notice to creditors. (Section 867.02) There is also an affidavit procedure available where the property owned by the
decedent is less than $10,000. In this case, any heir may receive the property, except
for real estate, by filing an affidavit setting forth certain facts. (Section 867.03). For
many estates, an informal administration procedure is permitted which does not involve
continuous court involvement to the extent of a formal administration. A probate
registrar, rather than a judge, makes many of the decisions regarding the estate.
(Chapter 865) WYOMING
When the value of the estate, less debts, does not exceed $70,000, a simplified
administration procedure is available. After 30 days have passed after death, and no
probate proceeding has been commenced, the beneficiaries of the personal property
may file an affidavit with the court setting forth certain facts. Transfer of title to vehicles
and registered securities may be accomplished by this affidavit. Financial institutions
will turn over any deposit accounts directly to the persons filing the affidavit. (Section
2-1-201, 202). If the estate includes any real estate, but the entire estate value is less
than $70,000, then the beneficiaries may file a petition with the court, along with an
appraisal and a publication of notice, in order to transfer title to the beneficiaries via a
simplified procedure. (Section 2-1-205) |