INSTRUCTIONS FOR FULL ADMINISTRATION OF AN ESTATE

 

This checklist is intended as a guideline only and should not be relied upon as a comprehensive list of fiduciary duties in the administration of a decedent’s estate.

 

 

The following are necessary at the initial filing:

  1. If decedent created a will, the original will.
  2. Evidence of death per Local Rule 60.1 (C).
  3. Filing fee - $225.00 deposit.  Please confirm the amount with the cashier since filing fees may have

      changed subsequent to the publication of this instruction sheet. The fee must be paid in cash, money

      order, MasterCard, Discover, or American Express.  No personal checks will be accepted.

 

The forms may be obtained from the Issue Desk on the 9th floor of the Probate Court, 230 E. 9th Street, Cincinnati, Ohio or by downloading the forms from the web site.

 

PROCEDURAL STEPS                                                                              STATUTORY TIME LIMIT                              

1.      Surviving Spouse, Next of Kin, Legatees and Devisees (1.0)

         [R.C. 2105.06]

   -   On front of form, list all next of kin (those people who are or

        would be entitled to inherit if there were no will), on back of

        form, list all others named in will (if decedent left a will).

   -   Be sure to specify complete addresses of all of those listed.

 

 

 

On opening any estate

         Classification Form for Estates (H.C. 1.01)

          -   Complete form.

          -   If there is a surviving spouse and (s)he is not taking everything

              under the will or there is a surviving spouse and the date of death is on or after 1/1/2002, a citation to elect will be issued to the surviving spouse (A1).

          -   If the (co)beneficiary and the (co)fiduciary are the same person

              or the same two people, a Certificate of Termination should be

              used (A2).

-   If one of the reasons for an extension of time to complete the                   administration of the estate applies, check that box (for dates of death on or after 1/1/02)

          -   Go to the public terminal computer, select (2) “case index &

               docket”, type in the last name of decedent, check for “Will

               Dep” under the name of the decedent, get case # (if there is a

               will on deposit listed under decedent’s name), go to Issue Desk,

               request that the will be produced.

          -   After reading and understanding form 1.01 certification 

               language, sign.

 

On opening any estate


 

2.       Application to Probate Will (2.0)

          [R.C. 2107.11, 2107.18, 2107.19]

          -    Complete information

                (Note:  If no Will, proceed directly to Step 3)

 

On opening estate and presentation of Will

          Waiver of Notice of Probate of Will (2.1)

          [R.C. 2109.19(A)(2)]

          Notice of Probate of Will (2.2)

          [R.C. 2107.19(A)(1)]

          -    All parties who are listed on the front and back of 1.0 are

               entitled to be notified of the probate of the will.  You must

               either obtain a waiver from each individual (2.1) or perfect 

               certified mail notice (2.2) on each individual. 

          -    If certified mail notice is used, present certified mail return

                (green card) and a copy of the notice that was sent to each

                individual to the magistrate assigned to your case.

 

With application or before form 2.4 (Within 120 days of appointment)

(If date of death is on or after 1/1/2002 then within 2 months of admitting will to probate)

 

If notice is given within 120 days of appointment

If date of death is on or after 1/1/2002 notice must be given within 2 weeks of admitting will to probate

 

          Entry Admitting Will to Probate (2.3)

          [R.C. 2107.18]

          -    Fill in the name of the decedent only, the magistrate will sign

                and date the form.  

 

Upon presentation of Will

          Certification of Service of Notice of Probate of Will (2.4)

           [R.C. 2107.19(A)(3)]

          -     This form is filed after all waivers and/or certified mail notices

                of probate of will have been obtained.

          -     If date of death is on or after 1/1/2002 within 2 months of

                admitting will to probate or applicant and attorney will be

                cited to appear

 

Within 120 days of appointment

 

If date of death is on or after 1/1/2002 within 2 months of admitting will to probate

 

          Election of Spouse

          [R.C. 2106.01]

         -      Citation to Elect is sent out by the Court to the Surviving

                Spouse by certified mail after the inventory is filed.

         -      If date of death is on or after 1/1/2002 Citation to

                Surviving Spouse to Exercise Elective Rights and

                Summary of General Rights of Surviving Spouse are sent

                out by the Court to the Surviving Spouse by certified mail

                after the fiduciary is appointed.

                Form 8.6 Waiver of Service to Surviving Spouse of the

     Citation to Elect must be filed at the time of issuing of the

     letters of authority to dispense with the serving of the

     citation 

          -     Election of Surviving Spouse to Take Under Will (8.1)

          -     Election of Surviving Spouse to Take Against Will (8.2)

          -     Surviving Spouse must appear before magistrate when

                 electing to take against the will.

               

Anytime after death of decedent but not later than one month after service of citation to elect

 

If date of death is on or after 1/1/2002 Surviving Spouse must exercise spousal rights within 5 months from date of service or those rights are waived.

          Will Contest

           [R.C. 2107.71, 2107.76]

           No form

 

For dates of deaths before 1/1/2002 within four months of filing of Certificate of Service of Notice of Probate of Will

Loc R. 59.1(B)

For dates of death on or after 1/1/2002 within three months of filing of Certificate of Service of Notice of Probate of Will

 

3.       Application for Authority to Administer Estate (H.C.4.0)

          [R.C. 2109.02, 2113.07]

          -     Complete information.

          -     Applicant must estimate the value of the estate.

          -     If applicant owes the estate or is owed by the estate, the

                 applicant must report this.  Any claim that the applicant has

                 against the estate must be filed within three months of

                 appointment.

      

   

After probate of will; if no will, any time after death

          Entry Setting Hearing on Application to Administer Estate

          (HC 4.01)

          -   Fill in the name of the decedent only, the magistrate will fill in

               the hearing date & time and sign & date the form.

          -   Unless nominated in the will, if the applicant is the decedent’s

               surviving spouse or next of kin, the hearing will be set before a

               magistrate.  If the applicant is neither surviving spouse nor next

               of  kin, the hearing will be set before the Judge.

             

With the filing of the Application to Administer

          Fiduciary’s Bond (4.2)

          [R.C. 2109.94, 2109.07, 2109.09]

-          Applicant must execute and date form. 

Bond must be executed by an agent whose power of attorney is on file with the court.

          -   The bond shall be twice the value of the estate (minimum

               $20,000).

 

Before appointment when not dispensed with by will or law


 

          Waiver of Right to Administer Estate (4.3)

          [R.C. 2113.07]

          -   All next of kin and the surviving spouse (everyone on front of

               form 1.0) must waive their right to administer estate, if the

               person applying is not the person nominated in the will.

 

Filed with application or before appointment

          Notice of Hearing on Appointment of Fiduciary (4.4)

          -   If the applicant was not appointed by the will to be executor,

               those next of kin and surviving spouse who have not waived

               their right to administer must be sent certified mail notice.

Prior to appointment

          Fiduciary’s Acceptance (H.C. 4.8)

           -   Complete name of decedent, sign and date.

          Note: The Court will hold applicant responsible for the duties

          described on the form.

 

Prior to appointment

          Entry Appointing Fiduciary; Letters of Authority (4.5)

          [R.C. 2113.05, 2113.06]

          -   Complete form in duplicate.

          -   The court clerk will sign and date if approved by Judge or

               magistrate.

 

At the time of filing the Application to Administer

4.       Appointment of Appraiser and Entry (H.C. 3.0)

          [R.C. 2115.06]

           -   If there are assets in the estate which values are not readily

                ascertainable, an appraiser must be appointed by the fiduciary

                and approved by the Court to appraise those assets. 

-          Auditor value.

-          Tangible personal property that has an aggregate value of             $5,000 or more must be appraised.

 

Prior to Appointment

5.         Inventory and Appraisal (6.0)

            [R.C. 2115.02]

            -   Fiduciary must list values of assets in the estate.  Get

                appraiser’s values for assets which are not readily                                

                ascertainable.

            -   All real estate must be appraised.

            -   Tangible personal property that has an aggregate value of

                 $5,000 or more must be appraised.     

 

Within three months after appointment unless Court grants extension for good cause

            Schedule of Assets (6.1)

            -  Specifically list each asset of the decedent’s estate. 

                Description should include bank account numbers, serial

                numbers, stock certificate numbers, and book, plat & parcel

                numbers for real estate.

               

Filed with 6.0

            Waiver of Notice of Hearing on Inventory (6.2)

             (or on back of Form 6.0)

            Notice of  Hearing on Inventory (6.3)

            [R.C. 2115.16]

            -   All parties who are listed on the front and back of Form 1.0 are

                 entitled to be notified of the hearing on the inventory.  You

                 must either obtain a waiver from each individual (6.2) or

                 perfect notice (6.3) on each individual.

-          Notice may be served by ordinary mail or by personally

delivering a copy of the notice to the person entitled to receive it.  An “Affidavit of Service” shall be filed.

    -     Notice must be given no less than five (5) days prior to

           hearing.

 

Filed before approval of inventory

Served by ordinary mail on all parties ordered by court unless waived

            Entry Setting Hearing on Inventory (H.C. 6.4)

            [R.C. 2115.16]

            -   Fill in the name of decedent only, the magistrate will fill in

                 hearing date & time and sign & date form

 

Not less than 10 nor more than 30 days after filing inventory, unless continued to later date by Court.

            Notice of Surviving Spouse of Taking of Inventory

            [R.C. 2115.04]

            Waiver of notice by spouse on back of Form 6.0

 

At least five days before taking of inventory

            Exceptions to Inventory

            [R.C. 2115.16]

            No form

 

 

May be filed at any time prior to five days before hearing on inventory

            Hearing on Exceptions to Inventory

            [R.C. 2115.16]

 

As set by Court

            Entry Approving Inventory (H.C.6.5)

            [R.C. 2115.16]

            -   Fill in the name of decedent and have attorney sign

 

After hearing on inventory or hearing on exceptions to inventory

            Certificate of Fee Agreement

 

Due before or with the filing of the Inventory

 

            Report of Newly Discovered Assets

            [R.C. 2113.69]

            No form

 

Within thirty days of receipt of such assets

6.         Collection of Assets

            [R.C. 2113.25]      

 

Within nine months of appointment of fiduciary


 

7.         Election of the Surviving Spouse to Purchase Property

            [R.C. 2106.16]

            No form

 

After the filing of the inventory but not later than one month after the approval of the inventory

 

7A.      Election of Surviving Spouse to Receive Mansion House

            [R.C. 2106.10]

            Form H.C. 108.40

At or before final account or prior to Entry Relieving Estate from Administration

 

8.         Sale of Personal Property

            [R.C. 2113.40, 2113.41]

            Forms 9.0, 9.1, 9.2

Any time after appointment when Court is satisfied it would be for best interest of estate

            Report of Sale of Personal Property

            [R.C. 2113.42]

 

Within thirty days after sale

            Application for Sale/Transfer of Motor Vehicle & Entry (H.C.9.4)

            -   Complete form and obtain necessary consents. 

 

After appointment of fiduciary

9.       Application for Certificate of Transfer (12.0)

            [R.C. 2113.61]

            -   Complete form

 

After approval of Inventory, but before final distribution of estate

           Certificate of Transfer (12.1)

           [R.C. 2113.61]

            -   List each beneficiary’s name, address, and the fractional

                 interest that beneficiary is receiving from decedent’s estate. 

                Complete back of form. 

             This form must be prepared in duplicate. 

  

 

             Entry Issuing Certificate of Transfer (12.2)

             [R.C. 2113.61]

             -   Fill in the name of decedent only, the magistrate will approve.

 

             Complaint for Sale of  Real Estate

             [R.C. 2127.10]

             No form

When personal estate found to be insufficient to pay debts or Court determines it to be in best interest of estate

Inventory must be filed

 

            Sale of Real Estate to Pay Legacies

            [R.C. 2127.03]

            No form

 

As soon as necessary

(same as preceding)

Inventory must be filed


 

10.       Application to Distribute Personal Property in Kind

            [R.C. 2113.55]

            Forms 10.0, 10.1, 10.2

 

When desired

11.       Determination of Heirship

            [R.C. 2123.01 et seq.]

            No form

 

Before distribution of estate

12.       Claims of Executor or Administrator

            [R.C. 2117.02]

            No Form

            -   Set for hearing before the Judge if claim is greater than $500.

            -   Set for hearing before magistrate if claim is $500 or less

 

Within three months after appointment

            Claims of Creditors

            [R.C. 2117.06]

            No form

 

Within 6 months of date of death of decedent

            Contingent Claims

            [R.C. 2117.37]

            No form

 

Within 6 months of date of death of decedent or within two months after cause of action accrues, whichever is later

 

            Allowance or Rejection of Claim

            [R.C. 2117.06]

            No form

 

Within thirty days after presentation

            Action on Rejected Claim

            [R.C. 2117.12]

            No form

 

Within two months after rejection if debt due, or within two months after debt becomes due

 

13.       Suits Against Executor or Administrator

            [R.C. 2117.30]

            No form

 

After five months following appointment or later as extended by Court; within two months after rejection of claim is due, or two months after the claim becomes due

 


 

14.       Application and Entry for Fixing Attorney Fees

            [R.C. 2113.36]

            -   Need copy of hours attached to application

            -   If amount over the guideline, application is set before the

                Judge.

                No form

 

Prior to filing of Final Account

15.       Notice of Hearing on Attorney Fees (H.C. 210.07)

            Waiver and Consent to Attorney Fees (H. C. 210.06)

            -  You must obtain a waiver from all parties who are residual

                beneficiaries (H.C. 210.06) or perfect certified mail notice

                (H.C. 210.07) on each individual when the attorney fees are

                above the guideline and set for hearing before the Judge.  

            -  If certified mail notice is used, present certified mail return 

               (green card), a copy of the notice that was sent to each

                individual, and an affidavit stating that certified mail service

                has been completed to the Cashier for filing.

 

 

            Consent to Attorney Fees (H.C. 210.05)  

            -   If the attorney fees are within the guidelines, the residual

                 beneficiaries may sign consent forms in lieu of an application

                 and entry.

 

 

16.       Filing of Ohio Estate Tax

            [R.C. 5731.23]

            -   Obtain tax forms at Issue Desk in Probate Court or on the Ohio

                 Department of Taxation web site.

     -    Forms filed in duplicate with original signatures – one copy

          stays with Probate Court and one copy taken to Auditor’s

          office where tax is paid (if owed) and then sent to Department

          of Taxation in Columbus.

            -   If date of death is between 1/1/2001 and 12/31/2001 and

                gross estate is under $200,000 a return is not required to be

                filed.

                A Form 22 Certificate of Estate Tax Payment and Real  

                Property Disclosure is filed instead with Probate Court

                only.

            -   If date of death is on or after 1/1/2002 and gross estate is

                under $338,333 a return is not required to be filed.

                A Form 22 Certificate of Estate Tax Payment and Real  

                Property Disclosure is filed instead with Probate Court

                only.

            -  If date of death is on or after January 1, 2013, a tax return

               is not required to be filed.

             

Filed and paid within nine months of date of death of decedent unless extension granted by tax department.

 


 

17.       Filing of Federal Estate Tax

            Form 706

 

Filed and paid within nine months of date of death of decedent.  Filed with IRS.

 

18.       Disposition of Unclaimed Money (H.C. 110.58 & H.C.110.59)

            [R.C. 2113.64, 2113.65]

           

 

Paid to county treasurer if unclaimed for six months

19.       Certificate of Termination (13.6)

            [R.C. 2109.30(B)(1)]

            -   May be used if there is either sole heir/sole fiduciary or co-

                 heirs/co-fiduciaries

 

Within thirty days after completion of administration of estate

If date of death is on or after 1/1/2002 within 6 months of appointment unless extension obtained.

 

 

            Waiver of Partial Account (13.40)

 

May be filed in the place of a fiduciary’s account.

 

            Affidavit and Entry in Lieu of Partial Account (H.C. 113.01)

            -    Utilized in wrongful-death cases

May be filed annually in the place of a fiduciary’s account

20.       Fiduciary’s Account (13.0)

            [R.C. 2109.30]

            -   Fiduciary must complete an exact accounting of all

                 transactions that have occurred during pending estate

                 administration. 

            -   Complete form.

            -   Account will be reviewed by an account clerk.

            -   Bring canceled checks, bank statements, and titles to personal

                 property, closing statements

           

 

First account due 9 months from date of appointment; subsequent accounts due annually thereafter for dates of death before 1/1/2002.

 

For dates of death on or after 1/1/2002 a Final and Distributive Account must be filed within 6 months after the appointment of fiduciary, unless a statutory condition is met or an extension is granted.

 

            Receipts and Disbursements (13.1)

     -   Specifically list receipts and disbursements of decedent’s estate

 

 

             Assets Remaining in Fiduciary’s Hands (13.2)

             -   Complete form if filing a partial account.  Specifically

                  describe those assets of decedent’s estate remaining in

                  fiduciary’s hands

 

             Certification of Service of Account to Heirs and Beneficiaries

             (13.90)

              -   Required when presenting an account with date of deaths on

                  or after 1/1/2002

              -   Complete form.

              -   Must be signed by fiduciary.

              -   Does not eliminate filing of waivers or notice of hearing on

                   account for final accounts.

Only used for estates opened with dates of death on or after 1/1/2002

 

             Notice to Extend Administration (13.10)

  -   Complete form.

-          No need to file if included a Form 1.01.

-          No court approval needed

  -   File with cashier

  -   Will extend time for filing final account to 13 months from                                                     date of appointment.

Only used for estates opened with dates of death on or after 1/1/2002

 

             Application and Entry to Extend Administration

             (H.C. 13.81)

             -   Complete form.

             -   Must be signed by fiduciary.

             -   Must be approved by assigned magistrate only.

             -   Filed with partial account or waiver of

                  partial account.

             -  When an Application to Extend Administration is presented

                 seeking an extension of time to administer a decedent’s estate

                 because the decedent’s real estate has not been sold and 13

                 months have expired since the letters of administration were

                 issued, a copy of a listing contract to sell the property must be

                 attaced to the application.  The listing contract should be

                 signed by the fiduciary for the estate and the real estate agent.

Only used for estates opened with dates of death on or after 1/1/2002

 

             Entry Setting Hearing on Account (213.8)

             [R.C. 2109.32]

             -   Fill in the name of the decedent and have attorney sign.  The

                 account clerk will fill in the hearing date & time.

 

Not earlier than thirty days after filing of account

 

 

             Waiver of Notice of Hearing on Account (13.7)

             Notice of Hearing on Account (13.5) (FINAL ACCOUNT)

             [R.C. 2109.33]

-          All residual beneficiaries are entitled to be notified of the

hearing on the account.  You must either obtain a waiver from each individual (13.7) or perfect service notice (13.5) on each individual.

-          Notice may be served by ordinary mail or by personally

delivering a copy of the notice to the person entitled to receive it.  An “Affidavit of Service” shall be filed.

             -    Waivers of notice are not required on a PARTIAL 

                   ACCOUNT.

Filed before approval of acct.

 

Served at least fifteen days prior to hearing on all parties ordered by Court unless waived.

             Exceptions to Account

             [R.C. 2109.33]

             No Form

 

May be filed at any time prior to five days before hearing on account.

             Hearing on Exceptions to Account

             [R.C. 2109.33]

             No form

 

As set by Court

             Entry Approving and Settling Account (13.3)

             [R.C. 2109.32]

             -   Complete form

             -   RC2109.32(B)(1) requires fiduciary to provide a copy of

                  the account to each heir or beneficiary for estates opened

                  with dates of death on or after 1/1/2002

             -    By statute, a copy of the account is not required for a heir

                  or beneficiary whose residence is unknown, or for a

                  beneficiary of a specific bequest or devise who has

                  received distribution for which a receipt is filed or          

                  presented to the Court

After hearing on account or hearing on exceptions to account; not before three months from date of death of decedent or before the surviving spouse has made an election or the time for making an election has expired

 

 

Information Purposes Only:  Effective March 16, 1996, two automobiles can now be transferred to surviving      

                                                  spouse if not a specific bequest and the total value of both automobiles does not

                                                  exceed $40,000.00.

                                              

                                                  No limit on value if only one automobile is transferred.

                                                

                                                  [Form provided by Clerk of Courts]