Georgia Executor & Trustee Checklist
You've been named executor or trustee in Georgia — and probably handed no instructions. This is the ordered list of what to do, in the sequence Georgia 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
- Executor (named in a will) or Administrator (intestate)
- Court
- Probate Court of the county where the decedent resided (a Probate Court in every county)
- Appointment document
- Letters Testamentary (executor) or Letters of Administration (administrator)
- Creditor claim window
- 3 months to present claims after publication
- Inventory deadline
- Within 6 months of the grant of Letters
- Trustee notice deadline
- Georgia has NOT adopted the UTC
- State death tax
- No Georgia estate tax and no inheritance tax
If you're the Executor / Personal Representative
The probate track — administering the estate through the Probate Court of the county where the decedent resided (a Probate Court in every county).
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This is the document that proves you have authority to act as Executor (named in a will) or Administrator (intestate).
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Publish a notice to debtors and creditors once a week for 4 weeks in the county's legal-organ newspaper (O.C.G.A. 53-7-40 et seq.). No strict early nonclaim bar; the publication mainly protects a PR who distributes after the period.
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Within 6 months of the grant of Letters (O.C.G.A. 53-7-30) — but routinely waived: most Georgia wills relieve the executor from filing an inventory.
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No UPC 30-day information notice; heirs/beneficiaries are notified through the probate petition process (O.C.G.A. 53-5-8).
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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.
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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.
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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.
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Pay valid claims and taxes before distributing anything, in the statutory order — paying family first can leave you personally liable. No Georgia estate tax and no inheritance tax (estate tax eliminated July 1, 2014).
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Collect a signed receipt or release from every beneficiary when you distribute.
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Petition for Discharge from office and liability (O.C.G.A. 53-7-50 et seq.), filed after debts are paid and assets distributed.
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.
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Locate and read the entire trust document, including any amendments and restatements — your powers, limits, and timelines live there.
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Georgia has NOT adopted the UTC — no fixed 60-day rule. The Georgia Trust Code (O.C.G.A. 53-12-242/243) imposes a general duty to keep qualified beneficiaries reasonably informed.
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Publish a notice to debtors and creditors once a week for 4 weeks in the county's legal-organ newspaper (O.C.G.A. 53-7-40 et seq.). No strict early nonclaim bar; the publication mainly protects a PR who distributes after the period.
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Get an EIN for the trust from the IRS — the trust becomes irrevocable at death and files its own returns from that point.
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Retitle and gather the trust assets; hunt down anything never moved into the trust — it may need probate.
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Keep trust assets separate from your own, always — separate accounts, separate records, no exceptions.
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Document every decision, valuation, and distribution as you go.
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Account to the beneficiaries at least annually and at termination.
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Distribute according to the terms of the trust and collect signed receipts and releases.
Good to know in Georgia
'No Administration Necessary' — where there is no will, all heirs consent, and there are no debts, heirs may petition to divide the estate without formal administration (O.C.G.A. 53-2-40 et seq.). No dollar-threshold small-estate affidavit.
Petition for Discharge from office and liability (O.C.G.A. 53-7-50 et seq.), filed after debts are paid and assets distributed.
Year's Support — a surviving spouse and/or minor children can petition for a set-aside with priority over most creditors and even the will's dispositions (O.C.G.A. 53-3-1). Wills commonly grant an 'executor with expanded powers' relieving bond, inventory, and returns.
Sources — investigate further
The steps above are drawn from Georgia'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.