Michigan Executor & Trustee Checklist
You've been named executor or trustee in Michigan — and probably handed no instructions. This is the ordered list of what to do, in the sequence Michigan 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 (EPIC term)
- Court
- Probate Court (county probate court)
- Appointment document
- Letters of Authority for Personal Representative (SCAO form PC 572)
- Creditor claim window
- 4 months after publication of the notice to creditors
- Inventory deadline
- Within 91 days of appointment
- Trustee notice deadline
- 63 days
- State death tax
- None
If you're the Executor / Personal Representative
The probate track — administering the estate through the Probate Court (county probate court).
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This is the document that proves you have authority to act as Personal Representative (EPIC term).
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Publish once in a county legal newspaper (MCL 700.3801). Known creditors must be served actual notice; claim barred at the later of 4 months after publication or ~28-63 days after actual notice.
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Within 91 days of appointment (MCL 700.3706); served on presumptive distributees/interested persons who request it, and the inventory fee is paid to the court.
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Notice of appointment served on heirs/devisees within 14 days after appointment (MCL 700.3705); surviving-spouse notice of rights within 28 days.
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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. None — no Michigan estate tax and no inheritance tax.
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Collect a signed receipt or release from every beneficiary when you distribute.
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Unsupervised — Sworn Statement to Close (MCL 700.3954), which can't be filed until the 4-month creditor period has expired and at least 5 months after appointment; or Petition for Complete Estate Settlement (MCL 700.3952).
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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63 days — MCL 700.7814(2)(c): notify qualified trust beneficiaries within 63 days after learning a formerly revocable trust became irrevocable (settlor's death).
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Publish once in a county legal newspaper (MCL 700.3801). Known creditors must be served actual notice; claim barred at the later of 4 months after publication or ~28-63 days after actual notice.
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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 Michigan
Small-estate / summary procedures — assets after funeral/burial ≤ an inflation-adjusted amount (base $15,000, roughly $50,000 range) via sworn statement / assignment (MCL 700.3982); also summary administration (MCL 700.3987).
Unsupervised — Sworn Statement to Close (MCL 700.3954), which can't be filed until the 4-month creditor period has expired and at least 5 months after appointment; or Petition for Complete Estate Settlement (MCL 700.3952).
Michigan defaults to unsupervised (independent) administration; supervised administration requires a court order and annual accountings. 'Personal Representative' and 'Letters of Authority' are the distinctive Michigan/EPIC terms. Inventory fee is a sliding statutory fee.
Sources — investigate further
The steps above are drawn from Michigan'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.