AFTER A DEATH: WHAT STEPS?

Bill TaylorNortheast Area Community

Development Educator

After death:Family, friends, attorney, personal representative, others have many steps to perform to legally close affairs of “decedent.”

Could take months to years depending on complexity of estate.

Require navigating complex web of federal and state laws.

REFERENCES

• PLANNING AHEAD; DIFFICULT DECISIONS University of Wyoming Extension bulletin series; September 2013; Aaron Lyttle, Cole Ehmke, Mary Martin, Bill Taylor; available at http://www.wyomingextension.org/publications and enter Lyttle as author

• Aaron Lyttle, attorney-at-law with Long, Reimer, Winegar, Beppler

PERSONAL REPRESENTATIVE (PR)

• Person appointed by the court to administer the affairs of the decedent’s estate– Often named in the will and approved by

the court– Also known as “executor” or

“administrator”

• These responsibilities would also be held by a successor trustee of a revocable living trust

REPORT

To appropriate authorities, if not done by institution or hospital staff

LOCATE INFORMATION

• Safe deposit box – locate key– Bank may demand death certificate & court

document called “Letters Testamentary” giving PR right to open

• Locate original wills, trust documents, life insurance policies, vehicle titles

• Locate decedent’s Social Security Number• Locate all User Identification and Passwords

– Social media, merchants, email, domain names, gaming, utilities, financial, banking, other

– Look in decedent’s bookmarks and browser history

MAIL

Re-route mail to PR or other location

CANCEL

• Cancel prepaid items – ask for refunds–Magazine subscriptions, health

insurance, etc.

PROTECT ASSETS

• Notify bank & credit card issuers• Change door locks• Remove valuable property to safe

custody• Any other steps to keep estate intact

until distribution• Move vehicles to storage(It is surprising how many items begin to disappear, even in well-meaning families.)

OTHER IMMEDIATE ISSUES

• Arrange care for pets• Clean out refrigerator & freezer• Determine if property taxes were

paid• Determine if there is adequate

homeowner’s insurance and all significant items are adequately insured

PAYROLL

• Make final payments to domestic help, nurses, caregivers, etc.– PR may make severance payment from

estate as deemed appropriate– If payments to employees or other help

was done in cash, seek professional help if payments totaled more than $1000 to any individual – employment taxes may need to be paid and W-2 forms completed

HEIR INFORMATION

• Names, addresses, phone numbers, SSN of all who will inherit

• If probate required:– Notify all who would have inherited if

there had been no will• Gather their names & addresses• Spouse, children, grandchildren, etc.• If no spouse or children:

– Parents, brothers, sisters (or nieces/nephews, etc. if siblings deceased)

BENEFITS

• Return SS benefits paid for month of death– Visit w/ SS representative 1st on this and

other potential benefits

• VA burial benefit–May be available for a veteran– Need death certificate & discharge

papers

DEBTS

• List all debts– Outstanding bills, charge cards, property

taxes, utilities, loans, leases, mortgages, vehicles, alimony, etc.

• Publish notice in generally circulated newspaper for 3 weeks– Start time limit in which creditors have

to file claims

PROBATE

File petition w/ court to admit will to probate or affidavit of summary distribution (if available)

CREDITORS

• Allow 3 months from public notice for creditors to file claim against estate– PR compile & report to court• Creditors have opportunity to object

SUPPORT

• Check whether Wyoming law provides allowances to spouse and/or minor children during probate– Homestead & other exempt property– Furniture & apparel– Court-ordered support

SETTLE

• Settle all:– Tax debts– Creditor claims– Final expenses– Administration expenses– Etc.

ACCOUNTS

• Close or manage:– Online accounts and assets– Social media, merchants, email, domain

names, gaming, utility, financial, banking, other accounts• Use IDs and passwords located earlier

REPORT

• File final report and accounting with court after estate is settled

• If satisfied, court will release PR and close estate