Intestate Probates (no will)

Probates without a Will

If there is no valid will, then the following basic steps may apply.

1. Opening the Probate: The first step to begin the Probate is to prepare a PETITION for Letters of Administration and Nonintervention Powers.  The Petition requires specific information and must list all heirs who would inherit under the laws of intestacy.   The Petition is filed with any Superior Court in WA State, along with a filing fee.  Before the Administrator presents the Petition before a commissioner in the Superior Court’s Probate/Ex Parte Department, they must either mail the heirs NOTICE OF HEARING ON PETITION, along with a NOTE FOR COMMISSIONER’S CALENDAR notifying the heirs of the hearing date, OR, obtain a signed copy of a CONSENT AND WAIVER from each heir.  At the hearing, any heir may appear and object to the Administrator’s appointment, to the amount of any bond, or to the Administrator being granted nonintervention powers.  To ensure the Commissioner has all of the documents filed with the clerk, file a CIVIL HEARING INFORMATION FORM (for Pierce County) or follow the Court’s rules for providing the Commissioner with WORKING COPIES (for other counties).  At the hearing, the Commissioner will ask the Administrator questions about the Estate and will run a background check on the Administrator.  As long as the Administrator has not been convicted of any felonies or crimes of moral turpitude, the court will sign the Administrator’s ORDER granting Letters of Administration and Nonintervention Powers.  The Court will also decide the amount of any bond that is required.  The Administrator will need to file an OATH OF ADMINISTRATOR stating that they are qualified to serve as Administrator and file any required BOND, signed by the commissioner, with the court.   Then, the court clerk will issue original LETTERS OF ADMINISTRATION to the Administrator for a fee.  This is the document that gives the Administrator the legal authority to open an estate account, liquidate assets, pay creditors, and otherwise administer the Estate.
2. Getting a Bond: In many cases where there is no will, the Commissioner will require the Administrator to get a bond. The bond is a commitment to pay damages up to a certain amount in the event the Administrator violates his/her duties to the heirs or creditors (ie, steals or mismanages Estate assets). The amount of the bond will depend on the assets of the estate and on the Commissioner. To get a bond, the Administrator should contact an insurance agent. You might start with the agent that handles your homeowners and auto policies and ask about a probate bond. There are also companies that offer bonds on the Internet. Usually there is an application asking for basic information about the estate, which the company will review and decide whether to issue a bond. The bond premium is often 1-2% of the amount of the bond, so a $10,000 bond might cost $120 for the year. Once the insurance company approves the application and issues the bond, the Administrator must take the signed bond to the Ex Parte Department at court and have the bond approved by the Court. Once the bond is signed by the commissioner, take the bond to the clerk for filing and ask the clerk to issue the letters of administration.
3. Giving Notice of the Probate: After the Administrator has been appointed by the Court, they should mail a NOTICE OF APPOINTMENT to each person listed in the Petition.  The Notice, along with a declaration of mailing, should be filed with the Court.  In addition, any interested party may present the Administrator with a REQUEST FOR SPECIAL NOTICE.  Thereafter, the Administrator will be required to give at 10 days’ notice to the person requesting special notice of the Administrator’s intent to take certain actions or file certain documents with the court.
4. Giving Notice to Creditors: Generally, the Administrator should publish a NOTICE TO CREDITORS in a newspaper of general circulation in the County where the Decedent lived or owned real property.  The notice will run once a week for three consecutive weeks for a fee.  The Notice to Creditors must be mailed to DSHS and to all known creditors, and a copy of the Notice, along with a Declaration of Mailing, should be filed with the court.  Creditors will then have four months from the date of first publication or 30 days from the date it was mailed (whichever is later) to present a CREDITOR’S CLAIM to the Administrator of the Estate.   The Notice to Creditors must also be mailed to all creditors who can reasonably be ascertained.  The Administrator may consider ordering a copy of the Decedent’s credit report for this purpose.  Proof of mailing the notice to known creditors must be filed with the court.
5. Liquidating Assets: Assets that may be gathered and/or liquidated include, but are not limited to, bank accounts, investment accounts, retirement accounts, stocks, bonds, CD’s, personal property, real property, etc.. Before the Administrator begins to liquidate assets, the Administrator should open an Estate Checking Account.  In order to open the account, the Administrator will need an original Letters of Administration and an EIN from the IRS.  The Administrator will complete an SS-4 and submit it to the IRS in order to obtain the EIN (this can be done online at irs.gov).   Also before liquidating assets, the Administrator will prepare an INVENTORY & APPRAISEMENT, listing the value of the Decedent’s assets as of the date of death.  The inventory may be updated as assets are sold.
6. Pursuing Claims: If the Administrator learns that the Decedent was owed money or had a claim against another person, the Administrator may stand in the shoes of the Decedent to pursue that claim on behalf of the Estate.  This may include initiating a lawsuit or negotiating a settlement with the debtor.
7. Paying Taxes: The PR should seek the advice of a tax preparer to determine whether state or federal income taxes are due.  Taxes due should be paid from the Estate account. Possible tax obligations might include:
   1. Income taxes payable by the decedent for income earned while alive. The PR should check to see that any income tax returns for the decedent have been filed, including an income tax return for the year the decedent passed.
   2. Income taxes on income earned by the estate after the date of death. If the estate earns income, it is also required to file a tax return.
   3. State and federal estate taxes. Most people do not have to worry about state or federal income taxes. These taxes are applied based on the total value of the decedent’s estate (including both probate and nonprobate property). If the total value exceeds $2,193,000 (for 2019), taxes may be due to Washington. If the estate value plus the value of the decedent’s lifetime taxable gifts exceeds $11,400,000 (for 2019), federal estate tax may be due.
8. Paying Creditors: When the Administrator receives a creditor’s claim, they will either accept or reject the claim.  If the claim has not been properly substantiated, served, filed, or was untimely, the Administrator may reject the claim and send a NOTICE OF REJECTION OF CLAIM to the creditor, and file it with the court.   All proper claims should be reviewed at the end of the four-month creditor’s period.  If there are sufficient funds to pay the claims, the Administrator should pay the claims from the Estate account and send the creditor a RECEIPT ON CREDITOR’S CLAIM to sign and return after payment of the claim has cleared.  The receipt should be filed with the court.
9. Reimbursements: The Administrator is responsible for reimbursing any family member who paid for last illness/funeral/burial costs.  The Administrator may also be reimbursed for their own expenses in administering the estate if they maintain proper documentation.  The Administrator can also be compensated for time spent. For example, time spent consulting with an attorney, the IRS, a real estate agent, a tax preparer, and others may be compensated if the Administrator carefully tracks their time.
10. Accounting and Disbursements: When all of the above have been paid, the Administrator should prepare a FINAL ACCOUNTING to document the value of the assets, the amount of all debts paid and reimbursements due, any income received by the Estate and taxes and professional fees paid.  The Final Accounting will specify how much the Estate has to disburse to heirs.  The Administrator will follow the laws of intestacy to determine distributions to heirs.
11. Closing the Probate: The Administrator should prepare a DECLARATION OF COMPLETION listing the amounts left to be paid, if any, and the heirs to receive final distributions.  The Administrator should also prepare a NOTICE OF FILING DECLARATION OF COMPLETION and mail the Notice, the Declaration, a final distribution check, and a RECEIPT AND WAIVER to each heir.  The Declaration of Completion and each signed receipt should be filed with the court.