After a death, an estate lawyer guides the executor or administrator through every legal step needed to settle the deceased person’s affairs. That is the short answer to what an estate lawyer does after death: the attorney interprets the will, opens the probate case, inventories assets, manages creditor claims and tax filings, defends the estate against disputes, and ultimately transfers property to the people entitled to receive it. If there is no will, the lawyer applies the state’s default rules for who inherits. The executor does not need to know probate law in depth, because that is the lawyer’s role, but the two work closely from the first document request through the final court order.
Opening the Case
The lawyer’s first job is collecting the paperwork that makes everything else possible. That starts with the original will, if one exists, and several certified copies of the death certificate. You will need those copies for banks, insurers, government agencies, and the court itself. The cost per certified copy varies by state, ranging roughly from $5 to $34.1USAGov. How to Get a Certified Copy of a Death Certificate Order more than you think you need.
From there, the attorney asks for property deeds, vehicle titles, bank and investment statements showing balances as of the date of death, retirement account documents, life insurance policies, and any outstanding loan or credit card records. This inventory tells the lawyer what falls under the probate court’s jurisdiction and provides the numbers needed to fill out the petition that formally opens the case. The petition requires specifics like the decedent’s last address and the estimated value of the estate, broken out by personal property and real estate.
The lawyer also compiles a list of every potential heir and beneficiary. If there is a will, the named beneficiaries are obvious. The attorney also checks for people who would inherit under state law if the will were invalid, because those individuals have a legal right to receive notice of the proceedings.
Once the petition is filed, the court schedules a hearing. The lawyer represents the executor there, answering any questions the judge has about the will’s validity or the proposed representative’s fitness to serve. Filing fees vary widely, from under $100 to over $1,000 depending on the court and the size of the estate. If everything checks out, the court issues official letters of authority: letters testamentary when there is a will, letters of administration when there is not. Banks, title companies, and government agencies will not cooperate without them.
Many courts also require the executor to post a bond before receiving those letters. A probate bond is essentially an insurance policy protecting beneficiaries against mismanagement. The premium typically runs between 0.5% and 1% of the bond amount annually. A will can waive the requirement, and courts sometimes waive it when all beneficiaries agree. When a bond is needed, the lawyer helps the executor find a surety company and complete the application.
When Full Probate May Not Be Needed
Not every estate has to go through the full process. Every state offers some form of simplified procedure for smaller estates, usually called a small estate affidavit or summary administration. Thresholds vary enormously, from as low as $15,000 in qualifying assets in some states to $200,000 or more in others. The lawyer figures out at the outset whether the estate qualifies, which can save the family significant time and money. Some states exclude real estate from these simplified procedures, so even a modest estate can require full probate if the decedent owned a house.
Advising the Executor on Fiduciary Duties
The lawyer does not just get the executor appointed and walk away. A major part of the job is making sure the executor understands what they can and cannot do with the authority the court has granted. Executors are fiduciaries, legally required to act in the best interests of the estate’s beneficiaries rather than their own.
The exposure here is personal. An executor who distributes assets to beneficiaries before paying all legitimate debts can be held personally responsible for the unpaid amounts. An executor who ignores the terms of the will, fails to preserve estate property, or engages in self-dealing (like buying estate assets at below-market prices) faces removal and potential financial liability. The lawyer acts as a guardrail against these mistakes, advising the executor at each decision point and documenting everything to create a defensible record.
Inventorying and Valuing Assets
With letters of authority in hand, the lawyer directs the process of tracking down and protecting everything the decedent owned. That means notifying banks to freeze accounts, securing real estate, and locating assets that were not on the initial inventory. The executor typically consolidates scattered bank accounts into a single estate account for cleaner recordkeeping.
Valuation is where the real complexity starts. Most probate courts require a formal inventory showing the fair market value of every asset as of the date of death. For bank accounts and publicly traded stocks, the values are easy to pin down. For closely held businesses, art collections, or commercial real estate, the lawyer arranges independent appraisals.
Accurate date-of-death valuations matter beyond the court filing. Under federal tax law, inherited property receives a stepped-up basis: the heir’s tax basis equals the property’s fair market value on the date the owner died, not what the decedent originally paid.2Office of the Law Revision Counsel. 26 U.S. Code 1014 – Basis of Property Acquired From a Decedent If the estate undervalues real estate, the heirs could end up with a lower basis and a larger capital gains tax bill when they eventually sell.
Notifying Creditors and Paying Debts
The estate lawyer handles the formal process of putting creditors on notice. This involves publishing a notice in a local newspaper and, in some jurisdictions, sending direct notice to known creditors. Publication starts a statutory clock, typically two to four months, during which creditors must file claims. Any creditor who misses the deadline generally loses the right to collect.
The lawyer reviews every claim that comes in. Some are routine, like a final utility bill or mortgage payment. Others need scrutiny. If a claim appears inflated, fraudulent, or filed late, the attorney prepares a formal objection. An executor who simply pays every claim without pushback can drain the estate unnecessarily.
When the estate does not have enough money to pay everyone, the lawyer applies the legally required payment hierarchy. Federal law gives the U.S. government’s claims top priority in an insolvent estate, and an executor who pays other creditors before settling government debts can be held personally liable for the unpaid federal amounts.3Office of the Law Revision Counsel. 31 U.S. Code 3713 – Priority of Government Claims Below federal claims, each state has its own priority order, usually placing funeral expenses and administrative costs near the top and unsecured consumer debt near the bottom.
Handling Taxes
Tax work is one of the most technically demanding parts of probate, and estate lawyers often collaborate with accountants here. There are potentially three different returns in play.
The Decedent’s Final Income Tax Return
The lawyer makes sure someone files the decedent’s final Form 1040, covering income from January 1 through the date of death. This return is due on the normal April deadline for the year the person died. Before any tax work can begin, the estate needs its own Employer Identification Number from the IRS, which serves as the estate’s tax ID for all financial transactions going forward.4Internal Revenue Service. Employer Identification Number
The Estate’s Income Tax Return
An estate is its own taxpayer. If it earns more than $600 in gross income during a tax year while it is open, the executor must file Form 1041, the fiduciary income tax return.5Internal Revenue Service. 2025 Instructions for Form 1041 That $600 threshold gets hit faster than most executors expect. Interest on bank accounts, rent from real estate, dividends from investments, and income from a business the decedent owned can all count.
The Federal Estate Tax Return
Form 706 only applies to estates above the federal exemption threshold, which for decedents dying in 2026 is $15,000,000.6Internal Revenue Service. What’s New – Estate and Gift Tax Even when no tax is owed, executors sometimes file 706 to elect portability, which transfers the deceased spouse’s unused exemption to the surviving spouse for future use. The return is due nine months after the date of death, with a six-month extension available if requested before the original deadline.7Internal Revenue Service. Filing Estate and Gift Tax Returns Late filing and undervaluation trigger stiff penalties.8Internal Revenue Service. Instructions for Form 706 (Rev. September 2025) A handful of states also impose their own estate or inheritance taxes with lower exemption thresholds, so the lawyer checks for state-level obligations even when the estate clears the federal bar.
Tracking Non-Probate Assets
Many valuable assets never pass through probate at all. Life insurance policies, retirement accounts like 401(k)s and IRAs, payable-on-death bank accounts, and property held in joint tenancy all transfer directly to the named beneficiary regardless of what the will says. The probate court has no jurisdiction over them.
The estate lawyer still cares about these assets for two reasons. First, they often count toward the taxable estate for federal estate tax purposes even though they skip probate. A $2 million life insurance policy paid to a beneficiary still adds to the gross estate on Form 706. The lawyer needs to know about every asset, probate or not, to accurately assess the estate’s tax exposure. Second, outdated beneficiary designations cause real problems. If the decedent named an ex-spouse on a retirement account years ago and never updated it, that ex-spouse gets the money. The will cannot override a beneficiary designation. The lawyer flags these conflicts early and advises the executor on any available options.
Defending Against Will Contests and Disputes
Not every probate case goes smoothly. Beneficiaries sometimes challenge the will’s validity, claiming the decedent lacked mental capacity, was coerced, or that the document was not properly signed and witnessed. Other disputes involve disagreements over how assets should be divided or accusations that the executor is mismanaging the estate.
In a contested case, the lawyer’s job shifts toward litigation: filing motions, taking depositions, presenting evidence. Many disputes settle through negotiation or mediation before trial, and a skilled attorney knows when fighting costs more than it is worth. When a challenge threatens to override the decedent’s clearly expressed wishes, the lawyer defends the will in front of a judge. Contested cases are the single biggest driver of delays and legal fees in probate.
Closing the Estate
Before distributing anything, the lawyer prepares a detailed accounting of everything that happened financially during the probate. This report tracks every dollar of income the estate received, every expense paid, every creditor claim settled, and every tax obligation met. Beneficiaries and the court both review it, and any objections get resolved before the judge signs off.
In some cases, the lawyer petitions the court for a partial distribution before the estate is fully closed. Courts allow this when there is enough money to cover all remaining debts and expenses with a comfortable margin.
Once the accounting is approved, the lawyer files a petition asking for permission to make final distributions. For bank accounts and investments, that means wiring funds or issuing checks. For real estate, the attorney prepares and records new deeds transferring ownership to the beneficiaries. Each beneficiary signs a receipt acknowledging they received their share and releasing the executor from further responsibility.
The final step is the court’s formal order of discharge, which ends the executor’s authority and the estate’s legal existence. If a federal estate tax return was filed, the lawyer also requests an estate tax closing letter from the IRS, which confirms the estate’s federal tax obligations are satisfied. That letter currently costs $56 to request and can take weeks or months to arrive.9Internal Revenue Service. Frequently Asked Questions on the Estate Tax Closing Letter Once the court signs the discharge order, the estate’s bank accounts are closed, any bond is released, and the probate is finished.
How Estate Lawyers Get Paid
Executors do not pay the estate lawyer out of their own pocket. Attorney fees are an administrative expense of the estate, paid from estate funds before beneficiaries receive their shares.
Hourly billing is the most common approach. In smaller markets, expect $150 to $200 per hour. In larger cities, rates below $250 per hour are unusual. The lawyer typically asks for a retainer upfront and bills against it.
Flat fees work well for straightforward, uncontested estates. A lawyer might quote a single price for handling the entire probate from petition to discharge. The key question is what the flat fee covers, because court filing fees, appraisal costs, and publication fees are usually separate.
A handful of states set attorney fees by statute as a percentage of the estate’s gross value, with the percentage shrinking as the estate gets larger. In those states, the statutory schedule applies to routine work. If complications arise, such as will contests, business valuations, or tax disputes, the lawyer can petition the court for additional “extraordinary” fees. Whatever the fee structure, the engagement letter should spell out exactly what is included and what triggers additional charges.
How Long the Process Takes
A simple, uncontested estate with a clear will and cooperative beneficiaries can sometimes wrap up in six months. Most estates take closer to a year. Complex or contested cases run two years or longer.
The biggest time sinks are predictable. Will contests and beneficiary disputes add months of litigation. Incomplete paperwork or hard-to-locate assets slow down the inventory phase. Unpaid debts or unresolved tax issues prevent the court from approving final distributions. Estates that own property in multiple states require a separate probate proceeding (called ancillary probate) in each state where real estate is located. The creditor claim period alone eats two to four months, and nothing can be distributed until it expires. An experienced estate lawyer cannot eliminate these delays, but by keeping the paperwork accurate and the process moving on schedule they can prevent the self-inflicted ones.