Banks and other financial institutions will freeze accounts that are titled in the dece­dent’s name alone.  You will need a tax release, death certificate, and Letters of Authority from Probate Court to have access to the account.  A joint account with a surviving spouse will not be frozen and will remain fully and immediately available to the surviving spouse. A joint account, with someone other than a spouse, will be frozen if the account is greater than $25,000.  You will have access to ¾ of the account without a tax release.  The joint owner will need a death certificate and a tax release to gain access to any account larger than $25,000.

• Notify family members, friends, church, and next of kin.
• Meet with the funeral home to make the necessary funeral arrangements.
• Locate the will to determine who is listed as the executor of the estate and whether any funeral instruc­tions have been included in the will or attached to the will.
• Locate and secure assets.  Change the lock on the house if others have keys and make sure neighbors watch the house.
• Contact the attorney who drew up the will or find an attorney if there is no will.

The administration of an estate through probate or otherwise requires special skills.  The process requires accounting skills, forensic accounting, valuation skills, litigation skills, federal, state, and local income tax knowledge and estate tax knowledge.

An estate attorney needs to have a strong working knowledge in tax laws, IRA distribution rules, knowledge of investments and finances, and an in-depth knowledge of property and real estate law.  There is also skill required in family counseling and negotiating.  Most attorneys, who practice in the area of estate planning and estate administration, spend a significant amount of time in the area.  Therefore, you want to look for an attorney who has experience in probate and estate administration.

A good starting point is to look to the attorney who drafted the will.  Sometimes, the attorney who did the original will is no longer practicing.  Other times, the will was prepared by a family lawyer as a part of a divorce, but that attorney does not administer estates.  Fifty percent of the people who die in the State of Ohio, die without a will.  In those cases, there is no prior relationship with an attorney.  Many families are starting from scratch when it comes to finding an estate attorney.

The sources to find an attorney to probate an estate or administer an estate are as follows:

• Contact Us: If you are in Hamilton County, Butler County, Clermont County or Warren County.
  
• Local Bar Association – Lawyer Referral Service
• Referral from a CPA, financial advisor, or your bank.

Administrator. A person (or entity) who qualifies as the personal representative of a decedent’s estate, where the decedent, at time of death, did not leave a will acceptable for probate with the Court.

Decedent. Describes a deceased person, who died testate with a will that may require probate with the Court, or who died intestate, without a will, with assets that require estate administration.

Executor. A person (or entity) who qualifies with the Court as the personal representative of a decedent’s estate, where the decedent, at time of death, left a will acceptable for probate with the Court.

Fiduciary. As used in the context of this website, refers to a person (or entity) who is charged with the duty of properly administering the assets or property of another. This would include a personal representative, either Administrator or Executor of an estate, or a trustee under a testamentary trust.

Intestate. Describes a person who dies without a will acceptable for probate with the Court.

Personal Representative. A general term that refers to either an executor or administrator who has qualified with the Court on a decedent’s estate.

Testamentary Trust. A trust established by a decedent in his or her will for administration after the decedent’s death. For example, a trust provided in a decedent’s will setting forth the terms for management of estate assets passing to children until they reach the age specified in the will. The trustee of a testamentary trust is normally named in the will.

Testate. Describes a person who dies with a will acceptable for probate with the Court.

Will. Refers to a document executed by a person providing direction for the handling of their estate upon death. In order for a will to be accepted for probate with the Court it must be prepared and executed in accordance with applicable law.

• increase the cost of the administration
• delay the process
• create litigation
• fail to provide for your family
• increase estate taxes and income taxes

Without disability documents, you will provide no instructions for managing your affairs if you become incompetent, nor provide instructions concerning your health care and end of life decisions.

As you will see throughout this site, it is far better to deal with these issues in an estate plan while you are alive rather than leaving these important decisions up to the Court.  Without an estate plan, the decisions are made for you by the laws of Ohio and the Probate Judge in your county.