Vermont Executor & Trustee Checklist
You've been named executor or trustee in Vermont — and probably handed no instructions. This is the ordered list of what to do, in the sequence Vermont 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 (with a will) or administrator (intestate); general court term is 'fiduciary' (not 'personal representative')
- Court
- Probate Division of the Vermont Superior Court (14 probate districts statewide)
- Appointment document
- Letters Testamentary or Letters of Administration (the court issues a Certificate of Appointment)
- Creditor claim window
- 4 months after first publication
- Inventory deadline
- Filed with the Probate Division within 30 days after appointment
- Trustee notice deadline
- 60 days
- State death tax
- Vermont estate tax
If you're the Executor / Personal Representative
The probate track — administering the estate through the Probate Division of the Vermont Superior Court (14 probate districts statewide).
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This is the document that proves you have authority to act as Executor (with a will) or administrator (intestate); general court term is 'fiduciary' (not 'personal representative').
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The fiduciary gives Notice to Creditors within 30 days of appointment (14 V.S.A. § 1203(a)(1)). Known/ascertainable creditors also given actual notice.
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Filed with the Probate Division within 30 days after appointment (extendable to 90 days for good cause).
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Interested persons are notified of the petition and any hearing; the surviving spouse is notified of election rights within 30 days of the initial inventory filing (14 V.S.A. § 319). No single flat X-day heir-notice deadline.
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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. Vermont estate tax — flat $5,000,000 exclusion (deaths 2021+, confirmed still $5M for 2026), flat 16% rate above $5M. No inheritance tax.
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Collect a signed receipt or release from every beneficiary when you distribute.
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Court-supervised — the fiduciary files a Final Summary of Account; on approval the court issues a Decree of Distribution, then an Order closing the estate after receipts are filed.
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 — Vermont Trust Code (14A V.S.A. § 813(b)(3)): within 60 days after learning the trust has become irrevocable (settlor's death), notify qualified beneficiaries.
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The fiduciary gives Notice to Creditors within 30 days of appointment (14 V.S.A. § 1203(a)(1)). Known/ascertainable creditors also given 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 Vermont
Small estate administration (14 V.S.A. §§ 1901-1902) — FMV not more than $45,000, entirely personal property. Real property disqualifies use.
Court-supervised — the fiduciary files a Final Summary of Account; on approval the court issues a Decree of Distribution, then an Order closing the estate after receipts are filed.
Court-supervised probate — more ongoing court involvement (court-approved inventory, accountings, decree of distribution, closing order) than UPC states. State estate tax with a flat $5M exclusion, decoupled from the higher federal exemption. Retains traditional executor/administrator terminology.
Sources — investigate further
The steps above are drawn from Vermont'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.