When a person dies after having executed a valid will, their estate is said to be “testate.” The person named in the will as Executor is responsible for opening the estate with the appropriate Clerk of Court. However, they do not have authority to act on behalf of the estate before being qualified by the Court.

By contrast, when a decedent dies without having executed a valid will, their estate is said to be “intestate.” Because there is no will to direct where the decedent’s property should go upon death, the Courts will look North Carolina intestacy laws. These laws will identify heirs, the persons who will inherit in the absence of a will. It will be up to the Administrator of the estate to interact with the Court and settle the estate’s affairs.

An Executor and an Administrator are each a type of personal representative of the estate. Both roles are fiduciaries with a legal duty to responsibly administer the decedent’s estate, and they may be held legally accountable for negligence and wrongdoing. A personal representative must safeguard the estate’s assets, resolve valid claims against the estate, and make final distributions to the decedent’s beneficiaries, in the case of a testate estate, or heirs, in the case of an intestate estate. In addition to these broad duties, a personal presentative must interact with the Court, submitting inventories, accountings, and other filings as may be needed.

Estate administration is rarely a simple matter. It can often be a lengthy process wrought with unforeseen complications. It is not uncommon for estate administration to require the expertise of tax professionals and accountants. To make these waters more navigable, it can be advantageous to seek legal assistance with estate administration from the outset.

We regularly assist our clients with all aspects of estate administration, from the initial consultation and court filings to the final distribution and closure of the estate.