1. Opening documents are prepared and filed [U.C.A. §§ 75-3-301, 75-3-401].
2. Notice of the probate is given to the decedent's surviving heirs
and devisees [U.C.A. §§ 75-3-306, 75-3-310, 75-3-403].
3. Personal representative is appointed. As evidence of the personal representatives' authority, the
court issues letters testamentary (if decedent had a valid will) or letters of administration
(if decedent did not have a valid will) to the personal representative. The letters testamentary or letters of administration
are needed to prove to the third parties that a probate has been initiated and that the personal representative has the authority
to gather and otherwise deal with a decedent's assets [U.C.A. §§ 75-3-307, 75-3-414, 75-3-704].
4. Will is validated by the probate court. Will is then said to
have been probated [U.C.A. §§ 75-3-302, 75-3-409].
5. Notice is given to creditors. The personal representative mails written
notice of the probate to all known creditors and publishes notice of the probate in a local newspaper for the benefit of all
unknown creditors. Creditors must file their claims with the personal representative or their claims are barred. Creditors
who receive actual notice have until sixty (60) days from when the notice was mailed or three (3) months after notice in the
newspaper was first published, whichever is later, to file their claims. Other creditors have until three (3) months
after notice was first published [U.C.A. §§ 75-3-801, 75-3-803].
6. Notice is given to IRS. The personal representative notifies the IRS of appointment [Internal Revenue
Code [IRC] § 6903; Treas. Reg. § 301.6903-1].
7.
Estate checking account is opened. The personal representative applies with the IRS for a federal employer identification
number [FEIN] for the estate. After the FEIN is issued, the personal representative opens an estate checking account.
8. Inventory is prepared. The personal representative prepares
an inventory of the decedent's property owned at death [U.C.A. § 75-3-705].
9. Creditors' claims are paid or disallowed. After the deadline for creditors to file their claims has
expired, the personal representative pays valid claims and mails notice of disallowed claims [U.C.A. §§ 75-3-805
through 75-3-807].
10. Tax returns are filed
and taxes paid. The personal representative files the decedent's final income tax return and pays the income tax due.
The personal representative also files tax returns and pays any tax due for any applicable estate tax, gift tax, estate
income tax, and generation skipping transfer tax.
11.
Estate assets may need to be sold. If necessary, the personal representative sells estate assets for cash to pay
debts and taxes.
12. Accounting is prepared.
Unless waived [U.C.A. § 75-3-1003(3)], the personal representative prepares a final accounting for the estate [U.C.A.
§ 75-3-1001 through 75-3-1003].
13. Final
distributions are made and the estate is closed. After all applicable creditors' claims and taxes are paid and the accounting
is prepared, the personal representative is ready to make final distributions and close the estate. In connection with
the final distributions, the legal documents necessary close the estate are prepared and filed with the probate court [U.C.A.
§§ 75-3-1001 through 75-3-1003].
14. Personal
representative is discharged. When the estate has been fully distributed, the personal representative can obtain an
order from the probate court discharging the personal representative from any further liability to the decedent's beneficiaries,
heirs, and creditors [U.C.A. §§ 75-3-1001 through 75-3-1002]. If the personal representative closes the estate
informally, then the personal representative can obtain a certificate from the court stating that the personal representative
appears to have fully administered the estate.
