New Jersey Executor & Trustee Checklist
You've been named executor or trustee in New Jersey — and probably handed no instructions. This is the ordered list of what to do, in the sequence New Jersey 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
- County Surrogate's Court (contested matters go to the Superior Court, Chancery Division, Probate Part)
- Appointment document
- Letters Testamentary or Letters of Administration (Surrogate's Certificates are the short-form proof)
- Creditor claim window
- Publication is optional; a PR may bar claims not presented within the statutory period (roughly 9 months of death framework, N.J.S.A. 3B:22-4)
- Inventory deadline
- No inventory is routinely filed with the Surrogate
- Trustee notice deadline
- 60 days
- State death tax
- No state estate tax
If you're the Executor / Personal Representative
The probate track — administering the estate through the County Surrogate's Court (contested matters go to the Superior Court, Chancery Division, Probate Part).
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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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No mandatory publication to open probate. A PR may publish/serve notice to creditors to bar late claims. (Confirm the exact claim window against 3B:22-4 for a live matter.)
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No inventory is routinely filed with the Surrogate. The PR keeps records and must account to beneficiaries on demand or in a Superior Court accounting action.
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Notice of Probate — within 60 days after probate of the will, the PR must mail notice to all beneficiaries and next of kin; proof of mailing filed with the Surrogate within 10 days (Rule 4:80-6). Charity beneficiaries also require notice to the NJ Attorney General.
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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 state estate tax (repealed Jan 1, 2018). NJ retains an inheritance tax by beneficiary class: Class A (spouse, children, grandchildren, parents) exempt; Class C (siblings, in-laws) first $25,000 exempt then 11–16%; Class D (nieces, nephews, friends) 15–16%. Return due within 8 months of death.
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Collect a signed receipt or release from every beneficiary when you distribute.
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Informal close via Refunding Bond and Release — beneficiaries sign refunding bonds/releases filed with the Surrogate; no court accounting if beneficiaries consent. Formal accounting in the Superior Court only if demanded.
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 — NJ UTC (N.J.S.A. 3B:31-67): notify qualified beneficiaries within 60 days after an irrevocable trust is created or a revocable trust becomes irrevocable (settlor's death).
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No mandatory publication to open probate. A PR may publish/serve notice to creditors to bar late claims. (Confirm the exact claim window against 3B:22-4 for a live matter.)
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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 New Jersey
No UPC-style affidavit of collection. A surviving spouse/partner may collect an estate up to $50,000 by affidavit without administration; other heirs up to $20,000 (N.J.S.A. 3B:10-3 / 3B:10-4).
Informal close via Refunding Bond and Release — beneficiaries sign refunding bonds/releases filed with the Surrogate; no court accounting if beneficiaries consent. Formal accounting in the Superior Court only if demanded.
Surrogate's Court probate is fast and cheap (letters often within ~7 business days, after a 10-day wait), BUT the inheritance-tax waiver regime freezes assets — banks and real-estate transfers are blocked until the Division of Taxation issues waivers (Forms L-8, L-9). Most estates close informally by Refunding Bond and Release.
Sources — investigate further
The steps above are drawn from New Jersey'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.