Arkansas Executor & Trustee Checklist
You've been named executor or trustee in Arkansas — and probably handed no instructions. This is the ordered list of what to do, in the sequence Arkansas expects it, with the deadlines and terminology that are specific to this state. Work down it, check things off, and nothing important slips.
- Who administers the estate
- Personal Representative (executor with a will; administrator if intestate)
- Court
- Circuit Court, Probate Division, in the county of the decedent's residence (no separate probate court)
- Appointment document
- Letters Testamentary or Letters of Administration
- Creditor claim window
- 6 months from first publication
- Inventory deadline
- Within 2 months
- Trustee notice deadline
- 60 days
- State death tax
- No Arkansas estate tax and no inheritance tax
If you're the Executor / Personal Representative
The probate track — administering the estate through the Circuit Court, Probate Division, in the county of the decedent's residence (no separate probate court).
-
This is the document that proves you have authority to act as Personal Representative (executor with a will; administrator if intestate).
-
Publish weekly for 2 consecutive weeks in a newspaper of general circulation (Ark. Code 28-40-111). Known creditors should get direct notice; if mailed near the end, 30 days from receipt to file.
-
Within 2 months (60 days) after appointment/qualification unless waived (Ark. Code 28-49-110), filed with the court.
-
Get an EIN for the estate from the IRS (free at irs.gov, ~10 minutes) — the estate is its own taxpayer and you'll need it before a bank will open an account.
-
Open a dedicated estate bank account — every dollar in or out flows through it; commingling estate money with your own is the fastest way to get into trouble.
-
Keep receipts and records of every transaction and decision — not just what you did, but why; your final accounting is built from this and it's your protection if a choice is ever questioned.
-
Pay valid claims and taxes before distributing anything, in the statutory order — paying family first can leave you personally liable. No Arkansas estate tax and no inheritance tax.
-
Collect a signed receipt or release from every beneficiary when you distribute.
-
Verified final accounting with proof of distributions plus a petition to close, then Order of Discharge. Estate typically stays open through the 6-month creditor claim period.
Celestial Divide keeps the inventory, valuations, creditor claims, and beneficiary distributions organized in one place — so nothing on this checklist slips through the cracks.
14 days, no credit card
If you're the Trustee
The trust track — administering a trust outside of probate.
-
Locate and read the entire trust document, including any amendments and restatements — your powers, limits, and timelines live there.
-
60 days — Arkansas Trust Code (Ark. Code 28-73-813): notify qualified beneficiaries within 60 days of accepting trusteeship and within 60 days after a trust becomes irrevocable.
-
Publish weekly for 2 consecutive weeks in a newspaper of general circulation (Ark. Code 28-40-111). Known creditors should get direct notice; if mailed near the end, 30 days from receipt to file.
-
Get an EIN for the trust from the IRS — the trust becomes irrevocable at death and files its own returns from that point.
-
Retitle and gather the trust assets; hunt down anything never moved into the trust — it may need probate.
-
Keep trust assets separate from your own, always — separate accounts, separate records, no exceptions.
-
Document every decision, valuation, and distribution as you go.
-
Account to the beneficiaries at least annually and at termination.
-
Distribute according to the terms of the trust and collect signed receipts and releases.
Good to know in Arkansas
Small-estate affidavit / distribution without administration (Ark. Code 28-41-101) when estate value (less liens, homestead, allowances) is $100,000 or less; usable 45 days after death.
Verified final accounting with proof of distributions plus a petition to close, then Order of Discharge. Estate typically stays open through the 6-month creditor claim period.
Probate heard in the Circuit Court's probate division, not a standalone probate court. Strict 6-month nonclaim period. Inventory due quickly — within 60 days of qualification.
Sources — investigate further
The steps above are drawn from Arkansas's own statutes and courts. To dig deeper:
We'll email you a copy so it's always one click away. No spam — just the checklist and the occasional estate-settlement tip.
Celestial Divide keeps the inventory, valuations, creditor claims, and beneficiary distributions organized in one place — so nothing on this checklist slips through the cracks.
14 days, no credit card
General information, not legal advice. Laws change and county practice varies. When in doubt, talk to a probate attorney licensed in the relevant state.