Pennsylvania Executor & Trustee Checklist
You've been named executor or trustee in Pennsylvania — and probably handed no instructions. This is the ordered list of what to do, in the sequence Pennsylvania 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 — executor/executrix (testate) or administrator/administratrix (intestate)
- Court
- Register of Wills probates the will and grants letters; the Orphans' Court Division of the Court of Common Pleas adjudicates accounts and disputes
- Appointment document
- Letters Testamentary or Letters of Administration
- Creditor claim window
- No true non-claim cutoff; the '1-year rule' (20 Pa.C.S. §3532) protects a PR who distributes after one year
- Inventory deadline
- Filed with the Register of Wills, generally by the date of the inheritance-tax return
- Trustee notice deadline
- 30 days
- State death tax
- Pennsylvania inheritance tax
If you're the Executor / Personal Representative
The probate track — administering the estate through the Register of Wills probates the will and grants letters; the Orphans' Court Division of the Court of Common Pleas adjudicates accounts and disputes.
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This is the document that proves you have authority to act as Personal representative — executor/executrix (testate) or administrator/administratrix (intestate).
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Customary practice is to advertise the grant of letters once a week for three successive weeks in a county newspaper and the county legal journal. Known creditors should be addressed directly.
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Filed with the Register of Wills, generally by the date of the inheritance-tax return (within 9 months) or when requested (20 Pa.C.S. §3301).
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Pa. O.C. Rule 10.5 — the PR must send written notice to beneficiaries/heirs within 3 months of the grant of letters, then file a certification of notice.
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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. Pennsylvania inheritance tax (no estate tax): 0% spouse (and parent-to-child ≤21); 4.5% lineal descendants; 12% siblings; 15% others. Return/tax delinquent 9 months after death, BUT a 5% discount for tax paid within 3 months of death.
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Collect a signed receipt or release from every beneficiary when you distribute.
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Two routes — formal: file an account with the Orphans' Court for audit; or informal (common): a Family Settlement Agreement among beneficiaries with receipts/releases, avoiding a court accounting.
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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30 days (not 60) — PA Uniform Trust Act (20 Pa.C.S. §7780.3(e)): no later than 30 days after the trustee learns the settlor has died, send the required notice to current beneficiaries.
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Customary practice is to advertise the grant of letters once a week for three successive weeks in a county newspaper and the county legal journal. Known creditors should be addressed directly.
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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 Pennsylvania
Petition for settlement of a small estate without formal administration where the estate ≤ $50,000 (excluding real estate, funeral, and certain items) (20 Pa.C.S. §3102).
Two routes — formal: file an account with the Orphans' Court for audit; or informal (common): a Family Settlement Agreement among beneficiaries with receipts/releases, avoiding a court accounting.
Inheritance-tax 5% prepayment discount within 3 months of death. Family Settlement Agreements widely used to close estates without a court accounting. Bifurcated system: Register of Wills grants letters, Orphans' Court supervises.
Sources — investigate further
The steps above are drawn from Pennsylvania'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.