Administration of an estate consists of taking charge of the decedent’s affairs, including gathering information about the decedent’s property, paying the decedent’s bills, filing tax returns and paying income, inheritance and/or estate taxes, and distributing the remaining estate to the heirs or beneficiaries. Estate administration is often necessary even when there is no Will.

Letters Testamentary and Letters of Administration are different documents issued by the Register of Wills (in Pennsylvania) or Surrogate’s Court (in New Jersey) which authorize a particular person to act as the personal representative of the decedent’s estate. If the deceased person died with a Will, the document is referred to as Letters Testamentary. If the person died without a Will, the document is called Letters of Administration.

• Probate the Will or file a Petition to be named personal representative in the appropriate state and county.
• Locate and notify heirs, beneficiaries and others required by law to receive notice of the grant of Letters Testamentary or Letters of Administration.
• Advertise the grant of Letters Testamentary or Letters of Administration.
• Obtain a federal employer identification number for the estate.
• Open and maintain a bank account for the estate.
• Locate and collect the deceased person’s assets.
• Pay funeral and burial expenses.
• Pay the deceased person’s debts.
• File the deceased person’s final federal, state and local income tax returns and collect refunds or pay taxes due.
• File Inheritance and/or Estate Tax Returns and pay any taxes due.
• Ensure proper distribution of the deceased person’s property to heirs and beneficiaries.
• Provide an accounting to heirs and beneficiaries.