Maine Executor & Trustee Checklist
You've been named executor or trustee in Maine — and probably handed no instructions. This is the ordered list of what to do, in the sequence Maine 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 (UPC term)
- Court
- County Probate Court — each of Maine's 16 counties has its own, with an elected probate judge and register of probate (outside the state Judicial Branch)
- Appointment document
- Letters (Testamentary or of Administration)
- Creditor claim window
- 4 months after date of first publication (backstop nonclaim: 9 months after death if no notice)
- Inventory deadline
- Within 3 months after appointment
- Trustee notice deadline
- 60 days
- State death tax
- Maine estate tax
If you're the Executor / Personal Representative
The probate track — administering the estate through the County Probate Court — each of Maine's 16 counties has its own, with an elected probate judge and register of probate (outside the state Judicial Branch).
-
This is the document that proves you have authority to act as Personal Representative (UPC term).
-
Publish once a week for 2 successive weeks (18-C M.R.S. §3-801). Known creditors given written mailed notice get the later of 4 months from publication or 60 days after mailing.
-
Within 3 months after appointment (18-C M.R.S. §3-706); either filed with the court or mailed to interested persons who request it.
-
30 days — not later than 30 days after appointment the PR must give information of the appointment to heirs and devisees (18-C M.R.S. §3-705).
-
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. Maine estate tax (36 M.R.S. §4102 et seq.). Exclusion $7,000,000 for 2025 deaths; $7,160,000 for 2026 (annually indexed). No inheritance tax.
-
Collect a signed receipt or release from every beneficiary when you distribute.
-
Informal — verified (sworn) closing statement (18-C M.R.S. §3-1003), no earlier than 6 months after appointment; appointment terminates 1 year after filing. Formal — petition for complete settlement.
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 — Maine UTC (18-B M.R.S. §813): notify qualified beneficiaries within 60 days of accepting trusteeship and within 60 days after a trust becomes irrevocable.
-
Publish once a week for 2 successive weeks (18-C M.R.S. §3-801). Known creditors given written mailed notice get the later of 4 months from publication or 60 days after mailing.
-
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 Maine
Collection of personal property by affidavit (18-C M.R.S. §3-1201) — CPI-indexed: $52,500 for deaths in 2026; usable 30 days after death.
Informal — verified (sworn) closing statement (18-C M.R.S. §3-1003), no earlier than 6 months after appointment; appointment terminates 1 year after filing. Formal — petition for complete settlement.
16 separate county Probate Courts with elected probate judges, entirely outside the state Judicial Branch. Probate must generally be commenced within 3 years after death. Estate-tax exclusion (~half the federal) can catch mid-size estates.
Sources — investigate further
The steps above are drawn from Maine'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.