The first step in this process is to look for, and hopefully find, a will. If a will is found, then it should identify a personal representative or executor who will be responsible for managing the estate. A petition is then filed with the Register of Wills to open probate proceedings, and the personal representative named in the will is formally appointed. If no will is found, or the named personal representative is unable to serve, then the court will appoint one, preferably a close family member. The personal representative receives Letters Testamentary, which formally authorizes them to manage the estate. These “short certificates”, as they're often called, may be required by financial institutions and other entities to access accounts and the like in the deceased's name. Once probate has been formally opened, the personal representative must notify all heirs and beneficiaries of the will, as well as creditors of the estate, which includes publishing a formal notice in two newspapers. 

Next, the personal representative must identify all assets and take inventory. They must continue to pay bills due to the estate, along with final income tax returns if needed. This process may include selling assets such as real estate, vehicles, and personal goods. The personal representative must file a Pennsylvania Inheritance Tax return for the deceased, preferably within three months of the date of death to qualify for a 5% discount. Finally, the personal representative prepares an accounting of the estate and submits it to the court for formal approval. Alternatively, the heirs or will beneficiaries can enter into a family settlement agreement that will bypass the need for a formal accounting. At this point, the estate can be distributed to the beneficiaries.

Although this process is often straightforward, there are many potential pitfalls that can complicate matters for those who are unfamiliar with the ins and outs of probate law. For example, if the deceased owes money to a credit card company, and the estate has enough cash to satisfy the debt, the personal representative may be inclined to simply pay it to avoid a claim against the estate. However, certain debts of an estate take priority over others, and credit card companies are at the bottom of the list. If the estate is insolvent and has priority debts outstanding that the money paid to the credit card company could have been used to satisfy, it can create serious problems for the personal representative. Additionally, even if the estate is fully solvent, simply paying a debt in full may not be the wisest move. Creditors are often willing to settle for far less than the face value of a debt if it means getting paid now rather than having to submit a formal claim against the estate and waiting until the estate closes to get their money. This is only one example of possible problems that could be avoided with the advice of an attorney.