Guiding You Through Probate and Estate Administration

Our Probate Process

Administering a deceased loved one’s estate may require probate, during which the courts oversee the management and distribution of assets. If your loved one took certain steps, such as transferring assets to a well-drafted, properly funded living trust, probate can often be avoided. We can advise you on strategies to save time and money while preserving privacy. If probate is necessary, it’s highly recommended that you consult an attorney who specializes in estate planning and probate.

At the Law Office of Julie Low, we help you navigate the following steps in the probate process.

1

Choose the right probate path

We determine whether the estate should proceed with informal probate, formal probate, or, in limited small-estate situations, voluntary administration.

2

Prepare the filing packet

The key documents and court forms are assembled, typically including the original will and any codicils, a certified death certificate, bond paperwork (if required), other required court forms, and the filing fee.

3

File the probate case and provide notice

We file in the Massachusetts Probate and Family Court for the county where the person lived at the time of death, submitting the appropriate petition (informal, formal, or voluntary).

We then complete required notice steps: informal matters typically involve notifying heirs and beneficiaries before filing the petition; formal matters involve providing notice to heirs after the petition is filed via a court-issued citation, with a deadline for interested parties to object. Both formal and informal probate petitions require publication in a local newspaper determined by the court.

4

Appoint a Personal Representative (PR), formerly called Executor/Executrix

Once the petition is accepted, the court appoints the Personal Representative (PR) and issues Letters of Authority, granting the PR legal authority to act on the estate’s behalf.

5

Administer the estate (collect, protect, value, and manage assets)

The PR secures and marshals assets and handles practical tasks, such as safeguarding property and organizing finances. The PR also prepares an inventory with date-of-death values and obtains appraisals when needed (e.g., for real estate or unique assets).

6

Handle debts, expenses, and taxes

You/the PR reviews and pays valid estate expenses and creditor claims and disallows improper claims as appropriate. Tax filings must be addressed, including the decedent’s final income tax returns and estate fiduciary income tax returns (e.g., IRS Form 1041 and the Massachusetts counterpart, if required).

7

Distribute remaining assets

After debts and taxes are paid, the PR distributes assets according to the will or, if there is no will, under Massachusetts intestacy law. The PR also completes transfers as needed and collects receipts and releases as appropriate.

8

Close the estate

The closing may be informal (often via a closing statement after required steps are complete) or formal (often requiring a final account approved by the court and a decree discharging the PR).

Typical probate and estate administration timeline

Probate estates must remain open for one year after death because creditors have a one-year statute of limitations for filing claims. Personal representatives should maintain a cash reserve until that year passes, though partial distributions to heirs can be made earlier. Many estates take longer to settle due to real estate sales, taxes, disputes, or complex assets.

This assumes probate is filed within the first year and no later than three years after death (Massachusetts’ filing deadline). Petitions filed after three years require a different, typically more complex and costly, process.

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266 Cabot Street, Suite 1
Beverly, MA 01915

978.922.8800

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