Families typically submit the will (if one is available) to the local probate court, then the judge or court official names an executor (or “personal representative”). This person inventories all assets—real estate, bank accounts, personal items—then notifies creditors, pays off any legitimate debts, and files the necessary tax returns. Once debts and taxes are handled, the executor distributes whatever is left to heirs, either according to the will or state law. Finally, the court reviews the executor’s actions before closing the estate.
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