West Virginia Executor & Trustee Checklist
You've been named executor or trustee in West Virginia — and probably handed no instructions. This is the ordered list of what to do, in the sequence West Virginia 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' if named in a will, 'administrator' if appointed intestate
- Court
- No probate court — the County Commission has original probate jurisdiction, exercised through the County Clerk; most counties use a fiduciary commissioner, nine use a staff fiduciary supervisor
- Appointment document
- Letters Testamentary or Letters of Administration (issued by the County Clerk at qualification)
- Creditor claim window
- 60 days from first publication
- Inventory deadline
- Called the 'appraisement'
- Trustee notice deadline
- 'Within a reasonable time'
- State death tax
- No WV estate tax and no inheritance tax
If you're the Executor / Personal Representative
The probate track — administering the estate through the No probate court — the County Commission has original probate jurisdiction, exercised through the County Clerk; most counties use a fiduciary commissioner, nine use a staff fiduciary supervisor.
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This is the document that proves you have authority to act as Personal representative — 'executor' if named in a will, 'administrator' if appointed intestate.
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The CLERK (not the PR) publishes the Notice of Administration once a week for 2 successive weeks (WV Code § 44-1-14a). Known creditors: the PR must serve a copy by mail on reasonably ascertainable creditors within 60 days of first publication.
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Called the 'appraisement' (form ET 6.01) — filed with the county clerk (or fiduciary supervisor) within 90 days of qualification (WV Code § 44-1-14).
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No separate early heir-notice deadline — the clerk's published notice is statutorily equivalent to personal service; the PR also mails a copy to the surviving spouse, beneficiaries, and heirs within 60 days after first publication.
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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 WV 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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Waiver of final settlement (§ 44-2-29) or short-form settlement (§ 44-3A-4a) with beneficiary waivers; otherwise a full final accounting before the fiduciary supervisor/commissioner, confirmed by the county commission. Practical minimum ~5-6 months.
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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'Within a reasonable time' (not 60 days) — WV modified the UTC (WV Code § 44D-8-813) to require notice to current beneficiaries within a reasonable time rather than a fixed deadline.
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The CLERK (not the PR) publishes the Notice of Administration once a week for 2 successive weeks (WV Code § 44-1-14a). Known creditors: the PR must serve a copy by mail on reasonably ascertainable creditors within 60 days of first publication.
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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 West Virginia
West Virginia Small Estate Act (WV Code § 44-1A-1 et seq.) — probate personal property ≤ $50,000 AND WV real estate ≤ $100,000. A certified 'authorized successor' collects/distributes without PR appointment. Wait: 30 days (if affiant is the will-named executor) or 60 days otherwise.
Waiver of final settlement (§ 44-2-29) or short-form settlement (§ 44-3A-4a) with beneficiary waivers; otherwise a full final accounting before the fiduciary supervisor/commissioner, confirmed by the county commission. Practical minimum ~5-6 months.
Probate runs through an elected county commission via the County Clerk's office, not a court; contested claims go to fiduciary commissioners. Estates over $200,000 with multiple beneficiaries are referred to a fiduciary commissioner. The common '60-day trustee notice' assumption is incorrect for WV.
Sources — investigate further
The steps above are drawn from West Virginia'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.