South Carolina Executor & Trustee Checklist
You've been named executor or trustee in South Carolina — and probably handed no instructions. This is the ordered list of what to do, in the sequence South Carolina 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 (regardless of testate/intestate)
- Court
- Probate Court (county-level)
- Appointment document
- Certificate of Appointment (SC's UPC-style equivalent of letters)
- Creditor claim window
- 8 months after first publication
- Inventory deadline
- Prepared and filed within 90 days after appointment
- Trustee notice deadline
- 90 days
- State death tax
- No state estate tax and no inheritance tax
If you're the Executor / Personal Representative
The probate track — administering the estate through the Probate Court (county-level).
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This is the document that proves you have authority to act as Personal representative (regardless of testate/intestate).
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Publish once a week for three successive weeks (S.C. Code §62-3-801(a)). The PR may (but need not) give written mailed notice to known creditors.
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Prepared and filed within 90 days after appointment (S.C. Code §62-3-706).
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30 days — UPC-style information notice to heirs and devisees within 30 days of appointment (S.C. Code §62-3-705).
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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 and no inheritance tax (S.C. Code §12-16-510).
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Collect a signed receipt or release from every beneficiary when you distribute.
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Final Accounting + Proposal for Distribution + Application for Settlement; the court enters an order 30 days after proof of notice (§62-3-1001), or the PR may use a verified/sworn closing statement (§62-3-1003).
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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90 days (not 60) — South Carolina Trust Code (S.C. Code §62-7-813(b)(1)): notify qualified beneficiaries within 90 days after accepting the trusteeship or after a revocable trust becomes irrevocable.
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Publish once a week for three successive weeks (S.C. Code §62-3-801(a)). The PR may (but need not) give written mailed notice to known creditors.
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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 South Carolina
Summary administration / small-estate affidavit where estate value (net of liens) ≤ $25,000 (S.C. Code §§62-3-1201, 62-3-1203).
Final Accounting + Proposal for Distribution + Application for Settlement; the court enters an order 30 days after proof of notice (§62-3-1001), or the PR may use a verified/sworn closing statement (§62-3-1003).
Full UPC/UTC state — uses 'Certificate of Appointment,' a 30-day heir information notice, and a sworn closing-statement option. Long 8-month creditor claim bar. No estate or inheritance tax.
Sources — investigate further
The steps above are drawn from South Carolina'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.