Kentucky Executor & Trustee Checklist
You've been named executor or trustee in Kentucky — and probably handed no instructions. This is the ordered list of what to do, in the sequence Kentucky 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 (testate) or administrator (intestate); 'personal representative' is the umbrella term
- Court
- District Court of the county of residence; contested/adversary probate goes to Circuit Court
- Appointment document
- Letters Testamentary or Letters of Administration
- Creditor claim window
- 6 months after appointment of the PR (or 2 years after death if no PR appointed)
- Inventory deadline
- Within 2 months
- Trustee notice deadline
- 60 days
- State death tax
- Kentucky inheritance tax
If you're the Executor / Personal Representative
The probate track — administering the estate through the District Court of the county of residence; contested/adversary probate goes to Circuit Court.
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This is the document that proves you have authority to act as Executor (testate) or administrator (intestate); 'personal representative' is the umbrella term.
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The court clerk publishes a monthly notice of fiduciary appointments (KRS 424.340). No PR requirement to mail direct notice to known creditors; claims are presented to the PR under KRS 396.015.
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Within 2 months (60 days) of qualification, filed with the clerk (KRS 395.250). NOTE: effective July 15, 2026, the deadline becomes 90 days and inventories are filed under seal.
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No statutory deadline for the PR to directly notify heirs/devisees of appointment; notice is required at settlement (KRS 395.617/395.625).
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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. Kentucky inheritance tax (KRS Ch. 140); no separate estate tax. Class A (spouse, parent, child, grandchild, sibling) fully exempt; Class B and C pay 4–16%. 5% discount if paid within 9 months.
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Collect a signed receipt or release from every beneficiary when you distribute.
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Informal final settlement (KRS 395.605) where the fiduciary is sole beneficiary or all beneficiaries sign waivers — no hearing; only after 6 months from appointment. Distribution authorized only 6 months after qualification.
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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60 days — Kentucky UTC (KRS 386B.8-130): within 60 days after an irrevocable trust is created or a revocable trust becomes irrevocable, notify qualified beneficiaries.
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The court clerk publishes a monthly notice of fiduciary appointments (KRS 424.340). No PR requirement to mail direct notice to known creditors; claims are presented to the PR under KRS 396.015.
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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 Kentucky
'Dispensing with administration' (KRS 395.455) keyed to the $30,000 spousal/children exemption (KRS 391.030) — NOT $50,000.
Informal final settlement (KRS 395.605) where the fiduciary is sole beneficiary or all beneficiaries sign waivers — no hearing; only after 6 months from appointment. Distribution authorized only 6 months after qualification.
One of ~6 states with an inheritance tax (return due 18 months after death). Tight 6-month rhythm — no Kentucky estate closes in under 6 months. Major probate overhaul effective July 15, 2026 (inventory to 90 days; inventories/settlements sealed).
Sources — investigate further
The steps above are drawn from Kentucky'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.