Estate settlement procedures are described in some detail. Checklists and a planning outline are also included to provide the personal representative (i.e., executor) with a logical roadmap through the process:

Chapter 3 - How Property Passes at Death

• Individually Owned Property
• Jointly Owned Property
• Passing Property By Will
• Intestacy
• Property Passing Under a Trust

• Is Probate Administration Necessary?
• Property Subject to Probate
• The Probate Process
• Transfer By Affidavit
• Small Estate, or Summary Administration
• Informal, Unsupervised, or Independent Proceeding
• Formal, or Supervised, Proceeding

• Locate the Original Will
• Selecting the Attorney
• Meet With the Attorney
• Review the Decedent's Will and Trust
• Assign Duties and Responsibilities
• Determine the Need for Special Administration
• Family and Other Allowances
• Surviving Spouse's Elective Right
• Obtaining the Necessary Documents and Information for Settling the Estate
• Reviewing the Initial Steps Necessary for Administering the Estate
• Meet With the Family

• Where to Look
• Searching the Residence
• Protecting the Property
• Managing the Decedent's Business

• Inventory and Appraisals
• Managing the Property
• Cash Requirements
• Claims and Expenses
• Personal Representative's Fees
• Tax Returns
• Tax Elections and Other Postmortem Planning Issues
• Accounting for the Administration of the Estate
• Distributing Assets
• Closing the Estate