How We Work with You on Probate and Estate Administration Issues

Your first call is to our legal assistant Susie Simmons. After a death, it is not uncommon for us to meet with the immediate family of the deceased while they are still in town for the funeral. While this may sound somewhat insensitive, it is often an efficient way (especially if some beneficiaries are out of state or simply don’t live nearby) for all interested parties to obtain a basic understanding of the overall probate administration process and thereby avoid misunderstanding. In some cases, we are even able to prepare the initial paperwork for filing with the Court so that signatures may be obtained before the family members return home. Sometimes we meet only with the party named Executor in the Will, or if there is no Will, the person who will be the Administrator. Whether to meet only with the Executor/Administrator, or with the entire immediate family, is a decision made by the person who will be the Executor/Administrator. Either way, the initial office consultation is extremely informative, giving you a basic overview of the probate administration process - how to get started, the initial paperwork required by the Court in order to open the Estate and to obtain the authority to administer the estate—basically, what needs to be done immediately, with an understanding of what your next steps will require, step-by-step throughout the probate administration of the Estate. We also cover what is necessary for assets that are passing outside of probate and what estate taxes and income taxes are involved.

Initially, the original Will (bearing original signatures), if there is a Will, must be filed with the Court, along with several other Court forms, one of which gives the Executor/Administrator the authority to act on behalf of the Estate in the probate administration process.

After the initial Probate Court filing, we will be provided a series of dates (deadlines) by the Court by which certain things must be accomplished. These include dates by which certain information must be provided to the Court, including: 1) an Inventory, which is a list for the Probate Court of all ‘probate assets” with a value for each asset listed as of the Decedent’s date of death; 2) an Account (of all assets coming into and all disbursements paid out of the Estate “down to the penny”); and 3) an Ohio Estate tax return (if one is required), along with any other tax returns that may be required based on the size of the Estate-e.g., Federal Estate tax return, the Decedent’s last 1040 income tax return (which will include all income earned prior to date of death) and Estate Fiduciary 1041 income tax returns (which include all income earned after the date of death). Sometimes in the course of the Estate, it is necessary to recommend the services of other professionals outside this office, such as an accountant. We will not request any services without first obtaining your approval. If you agree to use these services, the Estate will be billed separately and directly by the provider of the service rather than through my office. We often work in close conjunction with Laura P. Cheuvront, CPA, MT (link to www.worthingtoncpa.com) who has extensive tax expertise and experience. There may be assets that pass outside of Probate, such as joint with right of survivorship (JTWROS) accounts, transfer on death (TOD) or payable on death (POD) accounts, IRAs, etc. And while these may pass outside of the probate administration, it will still be necessary to have the specific information for each non-probate asset for purposes of the Ohio Estate Tax Return, if one is required.

Attorney Fees:
All legal services are provided on an hourly rate basis and are based on the actual time incurred.
Time spent each day is recorded as the services are rendered, with a notation as to what service
is involved. A monthly statement will be sent to you so that you can review what is being incurred.
You will be provided a monthly statement reflecting time that has been incurred, as well as all costs and expenses, so that you are kept informed with respect to the fees and costs incurred as we go along.

In the case of probate administration, all fees are to be paid in accordance with the provisions of Court rules which require (with several exceptions) that attorney fees are not paid until we are preparing the Final Account. This will not occur until we are close to the end of the administration of the Estate. If 50% of the beneficial interest consent to attorney fees, no hearing on fees will be required. You may be asked, from time to time, to pay or advance money to cover certain costs, such as the court filing fee, the fee for a bond (if one is required), in which event payment is due upon request. Yes, attorney fees and expenses are included in the cost of administration and are generally paid for from the assets in the Estate prior to the distribution of the net estate that remains to the beneficiaries.