Estate Inventory

The inventory, including partial and supplemental inventories, must include all property to be administered and must particularly specify money owed to the decedent (each debtor, date, sum, endorsements and any…

Except as provided by statute, the personal representative has the right to and must take possession or control of all property to be administered and collect debts due the decedent or the estate (without liability for…

A transferee must file a signed change in ownership statement for a change in ownership of locally assessed real property;

The personal representative takes and subscribes an oath, endorsed on or attached to the inventory, that it truly states the estate property known to the representative, particularly money of the decedent and the…

Except as otherwise provided by statute, the personal representative delivers the inventory and supporting data to the probate referee designated by the court, and the referee appraises all property other than what the…

Judicial Council rule: if the Judicial Council has adopted a mandatory form for a petition, order or other document, that form must be used (one of the versions, where alternative mandatory forms exist), with an…

Judicial Council rule: every inventory and appraisal must state that bond is waived, or that bond has been filed in a stated amount and is insufficient or sufficient;

The personal representative files a single combined inventory and appraisal of the property to be administered within four months after letters first issue to a general personal representative (the court may allow more…

Connecticut rule that the fiduciary makes, and signs under penalty of false statement, an inventory of all the decedent's property except real property outside the state, appraised at fair market value (for a…

Official guide published by the Office of the Probate Court Administrator describing Connecticut estate administration step by step: filing PC-200 in the district of domicile with copies to heirs and beneficiaries and…

Connecticut duty of the fiduciary of a decedent who owned Connecticut real property, or an interest, mortgage or lien on it, to lodge with the town clerk of each town where it lies, within two months after qualifying, a…

Connecticut rule that if a fiduciary fails to file the inventory and appraisal on time, the Probate Court may cite the fiduciary to show cause why the fiduciary should not be removed, and unless sufficient cause is…

Connecticut rule that a probate judge may waive the inventory and objection requirements of sections 45a-341 and 45a-343 for estates within sections 4a-15 and 4a-16.

Official Connecticut Probate Courts inventory form. Its instructions require an initial inventory within two months of appointment, listing real property (with a copy of the recorded deed) and personal property;

Connecticut definition that, for the inventory provisions in sections 45a-340 to 45a-347, fiduciary includes the executor or administrator of a decedent's estate. This source alone does not establish inventory contents.

Connecticut procedure letting any interested party file a written objection stating its basis to the inventory or appraisal at any time between filing and the hearing on the final account;

Connecticut rule that there are no court-appointed appraisers of a decedent's property; under § 45a-341 the fiduciary appraises or causes the property to be appraised at fair market value.

A valid beneficiary designation is not governed by the law of testamentary transfer, so it passes outside the will. The section to cite when explaining why the will does not control retirement accounts or life insurance.

What personal property forms the estate, with the section's exceptions including employee death benefits. Useful for deciding what actually passes under the will.

Official inventory form of the Sussex County Register of Wills. Its instructions state it must be filed within three months after the estate is opened (or of death when no estate is opened), that extensions may be…

Whether rents and profits of real estate are estate assets, and the fiduciary's possession and repair obligations. Guidance for an executor holding rental property.

The inventory and appraisal the personal representative must file, its form and contents. A hard deadline item for the executor.

Delaware rule that the Court of Chancery may suppress an inventory or list of debts, or adjudge it imperfect and order another filed with the Register of Wills, but not merely because of a defect in the affidavit or an…

Delaware rule that naming a person executor does not extinguish the decedent's claim against that person, and the debt must be truly entered in the list of debts. This source alone does not establish the amount owed.

What to do when assets surface after the inventory is filed. Common, and it has a procedure.

Court of Chancery rule that exceptions to an inventory may be filed any time after the inventory is filed but no later than 3 months after notice of the final accounting is mailed, and exceptions to an accounting within…

Failing to file the inventory carries CIVIL AND CRIMINAL penalties. Tell the executor this is not a formality.

Delaware rule that where there are several executors or administrators and one refuses or neglects to join in the inventory or list of debts, the Court of Chancery shall remove that person unless the person causes an…

In unsupervised administration, within three months after appointment the personal representative prepares and delivers or mails to each interested person an inventory of property owned at death with date-of-death…

The personal representative has the right and duty to take possession or control of the estate, except property held by the presumptive heir or legatee unless reasonably necessary for administration (presumed so on…

Unless excused under § 20-731, a supervised successor personal representative within three months after appointment files a new inventory or a written consent to the items and values in the predecessor's inventory.

Unless excused under § 20-731, a supervised personal representative files a supplemental inventory for after-discovered property and a reappraisal where an appraisal proves erroneous or misleading, each certified as…

A supervised personal representative is excused from filing inventories and accounts with the Court if each heir or legatee signs a written waiver, filed with the Register, stating awareness of the right to require them…

Supervised administration is a single in rem proceeding under the Court's continuing authority until an order approving distribution and discharging the personal representative.

A personal representative who discovers that a filed or delivered document is materially incomplete or erroneous must promptly file or give interested persons a revised and corrected document, except that petition…

Within three months after appointment the personal representative prepares a verified inventory of property owned at death, describing each item with its date-of-death fair market value and encumbrances, including real…

In supervised administration each inventory item is appraised at date-of-death value by standing or special appraisers, except that the representative may value debts owed, bank accounts and publicly traded securities.

In supervised or unsupervised administration, any interested person may petition before closing for revision of an inventory value or for inclusion or exclusion of an item, and the Court may order revision after notice…

Florida text making all Florida real and personal property of the decedent, except the protected homestead, and its income assets in the personal representative's hands for paying devises, family allowance, elective…

Florida court rule requiring the personal representative, unless one was already filed, to file a verified inventory within 60 days after letters issue, listing the estate in reasonable detail with each item's estimated…

Florida court rule requiring the personal representative, on reasonable written request, to provide an interested person with information about the estate and its administration. Read with Fla. Prob. R. 5.340 and 5.345;

Florida court rule requiring the personal representative to file an inventory of the decedent's safe-deposit box within 10 days after the representative or attorney of record first opens it, including the institution's…

Florida text defining the terms used in the Florida Probate Code and the chapters it names, beginning with authenticated and beneficiary and continuing through the further definitions.

Florida text giving every personal representative, unless the will provides otherwise, the right and duty to take possession or control of the decedent's property except the protected homestead, while allowing real or…

Florida text allowing an interested person, after a petition for administration is filed, including a guardian ad litem, administrator ad litem, guardian of the property, personal representative, trustee or other…

Florida text requiring the personal representative, unless one was already filed, to file a verified inventory listing estate property in reasonable detail with each item's estimated fair market value at the date of…

Within three months after appointment, a successor personal representative files either a new inventory replacing the predecessor's or a written consent to be answerable for the items as listed and valued in the…

Official inventory summary by category (real, leasehold, tangible personal, stocks, bonds and debts due, bank accounts and cash, other) with a sworn statement on values, and the supporting schedule with item…

After electing modified administration, the personal representative files a verified final report no later than 10 months after appointment instead of a formal inventory and account, but must provide a formal inventory…

Before the estate closes, the State or an interested person may petition the court to revise an inventory value; unless the personal representative filed the petition, the court holds a hearing.

Official information report filed with the inventory disclosing jointly owned property (other than with inheritance-tax-exempt persons), real property outside Maryland, transfers of a material part of the decedent's…

A personal representative may elect modified administration within three months after appointment if all residuary legatees or heirs are the personal representative, individuals or entities exempt from inheritance tax…

The personal representative must take possession or control of the estate, except property held by the presumptive heir or legatee unless reasonably necessary for administration;

Within three months after appointment, the personal representative files an inventory of property owned at death, describing each item in reasonable detail with its fair market value at death and the type and amount of…

Each inventory item is fairly appraised as of death; the representative may value listed securities, debts owed to the decedent and bank accounts, but must obtain an independent appraisal of other categories.

The personal representative files a supplemental inventory or appraisal showing date-of-death or revised market value, with the data relied on, when property not in the original inventory comes to the representative's…

Massachusetts rule that within 3 months after appointment a personal representative prepares an inventory of the decedent's property at death, listed in reasonable detail with each item's fair market value at death and…

Official Probate and Family Court procedural guide chapter stating that an inventory is due within 3 months of appointment at date-of-death values (successor at appointment-date values), served on interested persons or…

Massachusetts rule that, unless the will provides otherwise, a personal representative has the right and duty to take possession or control of the decedent's property, though real property and tangible personal property…

Official Massachusetts Probate and Family Court inventory form for estates and conservatorships, on which the personal representative (or special, temporary or other fiduciary) states the appointment date and certifies…

Massachusetts statement that a personal representative is a fiduciary bound by the trustee standards of chapter 203C, must settle and distribute the estate under any probated will and the code as expeditiously and…

Massachusetts rule that an executor or administrator accounts for personal property at its appraised value, making no profit on increase and bearing no loss on decrease without fault, accounting for any excess on sale…

Massachusetts rule that the personal representative may employ qualified and disinterested appraisers to help fix the date-of-death fair market value of assets whose value may be subject to reasonable doubt, and may use…

The appraisers make an inventory and appraisement of all the real and personal property of which the decedent died seized and possessed. Read with N.J.S.A. 3B:16-2.

Except as the will provides otherwise, every personal representative has a right to, and must take, possession or control of the decedent's property, though tangible personal property may be left with the person…

A personal representative may, and must if the court requires it or if the family exemption under N.J.S.

The wearing apparel of a person who dies leaving a family residing in New Jersey, and personal property to the value of $5,000, are reserved for the family's use against all creditors and before any distribution;

An inventory to be filed is proved by the personal representative's oath that it is just and true and by the oath of the appraisers, or one of them, that the property was appraised at just and true values (a single…

From the completed inventory, the widow or the personal representative may select personal property to the value of $5,000, a list of which is annexed to the inventory, and the selected property becomes the property of…

Unless the Director of the Division of Taxation consents in writing, a bank, savings institution, credit union, safe deposit or trust company, or other institution or person may not deliver or transfer securities,…

An inventory will not be received or admitted to be proved unless it is full and specific in its details. Read with N.J.S.A. 3B:16-2 and 3B:16-6. This source alone does not establish when an inventory must be filed.

Text fixing bond amounts: for an executor, administrator, administrator c.t.a., administrator d.b.n.

For administration, estates for years and from year to year, estates held for the life of another person, removable trade fixtures, growing crops, annual produce, rent accrued at death, and debts secured by mortgages…

A petition for letters of administration may be presented by any person interested in the estate, a person to whose appointment all distributees consent, a public administrator or chief fiscal officer, a creditor, or a…

A fiduciary may petition to discover estate property, or its proceeds or value, withheld by another person or known to a person who refuses to disclose it, asking for an examination and delivery;

Every fiduciary must keep property received as fiduciary separate from individual property and conduct every transaction with it in his or her name as fiduciary rather than personally, with rules allowing bank nominee…

A proceeding may be brought to require a fiduciary to supply information about the estate's assets or affairs after a written request has gone unanswered, to set apart exempt property for a spouse or child, to pay…

A fiduciary makes no profit from an increase and bears no loss from a decrease or loss without fault in any part of the estate, but is charged with increases and credited with decreases on the settlement of the account.

The current instructions for the New York estate tax return, carrying the basic exclusion amount, the add-back of taxable gifts made within three years of death, the nine-month filing deadline and the computation that…

The Department's estate tax hub carries the current basic exclusion amount table, the filing threshold, Form ET-706 and its instructions, and the nine-month filing and payment deadline.

The New York gross estate starts from the federal gross estate and adds back the taxable gifts a resident made within three years of death, with the statutory exclusions, so deathbed gifting does not move an estate…

Ohio text allowing the court on its own, and requiring it on an interested party's application, to cite a fiduciary who neglects or refuses to file an account, inventory, certificate of notice of probate of will or…

Ohio text requiring the executor or administrator, within three months after appointment unless extended for good cause, to file an inventory of the decedent's interest in Ohio real property and of the tangible and…

Ohio text requiring the inventory to state all known securities for the payment of money with the debtor, date, original sum, endorsements and dates, identifying numbers and the collectible amount in the appraisers'…

Official Ohio standard probate form under R.C. 2115.02 and 2115.06 by which the fiduciary appoints an appraiser for assets without a readily ascertainable value and asks court approval, agreeing to pay reasonable…

Official Ohio standard probate form under R.C. 2115.02 and 2115.09 (for deaths after April 5, 2017) in which the fiduciary states that the attached schedule of assets is complete to the fiduciary's knowledge and that…

Official Ohio standard probate form schedule of assets attached to the inventory and appraisal, listing each item with its value and a check in the "Appraised" column when the appraiser valued it, left blank when the…

Official Ohio standard probate form under R.C. 2115.16 notifying recipients that the inventory has been filed and giving the hearing date, time and court location, and stating that exceptions must be filed in writing at…

Ohio text requiring a fiduciary not covered by sections 2111.14 and 2115.02 to file within three months after appointment a full inventory of the real and personal property entrusted to it, its value and the yearly…

Ohio text requiring an executor or administrator who obtains newly discovered assets after filing the original inventory to administer, account for and distribute them as if received before, and within 30 days to file…

Ohio text requiring the executor or administrator to serve the surviving spouse, at least five days beforehand, with written notice of the time and place of taking the inventory, which the spouse may waive in writing.

Official Supreme Court statewide form RW-09 (rev. 01.01.20): the personal representative verifies, subject to the penalties of 18 Pa.C.S.

Every personal representative must file with the register a verified inventory of all the decedent's real and personal estate except real estate outside Pennsylvania (an ancillary representative lists only assets it is…

Appointment as personal representative does not discharge or bequeath any debt the personal representative owes the decedent or any claim the decedent had against the representative, and such a debt or claim, if it…

The personal representative takes possession of estate property and collects rents, EXCEPT real estate occupied at death by an heir or devisee with the decedent's consent.

Rule text (Pa. O.C. Rule 10.1): the forms the Supreme Court has approved for statewide practice before the Register, set out in the Appendix, must be used exclusively and accepted for filing by all Registers, and…

The court, on cause shown, may require, increase or decrease a bond or its security;

Whenever property not included in the inventory comes to the personal representative's knowledge, the personal representative must file a supplemental inventory of it with the register within 30 days of its discovery.

Any party in interest may object to the inventory at any time up to and including the time fixed by rule of court for objections to the personal representative's first account;

A person commits a misdemeanor of the second degree if, intending to mislead a public servant, the person makes a written false statement the person does not believe to be true or submits a writing known to be forged or…

Pennsylvania text allowing the spouse of a decedent domiciled in Pennsylvania, or failing a spouse the children or then the parents who were members of the decedent's household, to retain or claim real or personal…

Texas text requiring the personal representative to attach to the inventory, appraisement and list of claims an affidavit, sworn before an officer in the county authorized to administer oaths, that they are a true and…

The inventory and appraisement a Texas personal representative must file, and the deadline. A hard calendar item; an independent executor may file an affidavit in lieu in the circumstances section 309.056 allows.

Texas text requiring the judge, when the inventory, appraisement and list of claims are filed, to examine them and enter an order approving or disapproving them.

An independent executor may file an AFFIDAVIT IN LIEU of the public inventory where there are no unpaid debts other than secured debts, taxes and administration expenses.

Texas text requiring a complete list of claims due or owing to the estate to be attached to the inventory and appraisement.

Texas text applying to any personal representative, including an independent executor or administrator, who does not file the inventory, appraisement and list of claims or the affidavit in lieu within the section…

Texas text requiring a personal representative who, after filing the inventory, learns of or acquires estate property or claims not included to promptly file a verified, full and detailed supplemental inventory,…

Texas text allowing an interested person to complain in writing that estate property or claims were omitted from the filed inventory, after which the representative is cited to show cause.

Texas text allowing an interested person who considers the inventory, appraisement, list of claims or affidavit in lieu erroneous or unjust to file a written complaint and have the representative cited to show cause.

Texas text allowing the court, at any time after letters are granted and for good cause, on its own motion or an interested person's, to appoint one to three disinterested residents of the county to appraise estate…

Official inventory form (Va. Code §§ 64.2-1300, 64.2-1308) in five parts valued at date of death: personal estate under the fiduciary's control, multiple party accounts, Virginia real estate with a power of sale, other…

A personal representative filing an inventory, account or statement of intent under § 64.2-1314 must mail a copy (without vouchers) on or before filing to each person notified under § 64.2-508 who requested copies in…

The personal representative, or the proponent where no one qualifies, must give written notice of qualification or probate, and of the right to copies of the will, inventories, accounts and reports, to the surviving…

The commissioner of accounts inspects every inventory for proper form and, within 10 days after receiving and approving it, delivers it to the circuit court clerk for recording. Read with § 64.2-1300.

Within four months after qualification, every personal representative or curator returns to the commissioner of accounts an inventory of the personal estate under the representative's control, the decedent's interest in…

The Office of the Executive Secretary supplies clerks with inventory and account forms and instructions, which clerks give to fiduciaries;