All Practice Areas 08

Estate Administration

Probate · Executors · Inheritance Tax

Overview

When someone dies, somebody has to open the estate, gather the assets, pay what is owed and distribute the rest — usually while grieving, and often while fielding questions from family who each remember a different promise.

The firm guides executors and administrators through that process in Indiana County and the surrounding counties. Paul Bell has more than 40 years practicing law in Indiana County, with estate administration among his primary practice areas.

What this covers

  • Opening the estate with the Register of Wills and obtaining Letters Testamentary or Letters of Administration
  • Estates where there is no will
  • Inventory and valuation of estate assets
  • Notice to beneficiaries, advertising the estate, and handling creditor claims
  • Pennsylvania inheritance tax returns
  • Sale or transfer of estate real estate
  • Final accounting and distribution
  • Will contests and disputes among beneficiaries

Worth knowing in Pennsylvania

Paying early earns a discount.

The Pennsylvania inheritance tax return is due nine months after the date of death, but tax paid within three months earns a 5% discount. On a sizeable estate that is real money for doing something sooner.

The rate depends on who inherits.

Pennsylvania inheritance tax is 0% to a surviving spouse, 4.5% to lineal descendants such as children and grandchildren, 12% to siblings, and 15% to everyone else. Leaving assets to a niece is taxed very differently than leaving them to a child.

Jointly held assets still get taxed.

Property held jointly with right of survivorship passes outside the estate, which avoids probate — but it is generally still subject to inheritance tax, which surprises people.

Out-of-state real estate needs its own proceeding.

Real property in another state usually requires a separate ancillary administration in that state, on top of the Pennsylvania estate.

General information about Pennsylvania law, current as of publication. It is not legal advice, and every matter turns on its own facts — call the firm to talk about yours.

Get in touch

Have a estate administration matter? We'd be glad to help.

Call the firm to talk it through, or see the full range of what Haberl, Buell, Rice & Bell handles.