Estate Administration Glossary
Administering an estate involves navigating probate court, tax filings, and legal obligations. This glossary explains the terms you will encounter as an executor or administrator in Pennsylvania.
Administrator
The person appointed by the court to manage a deceased person's estate when there is no will (intestacy) or when the named executor cannot or will not serve. The administrator has the same duties as an executor: gather assets, pay debts and taxes, and distribute the estate according to Pennsylvania's intestacy laws.
Accounting (Estate)
A formal, court-filed report detailing every financial transaction of the estate — assets received, income earned, expenses paid, distributions made, and the remaining balance. Pennsylvania law (20 Pa.C.S.A. § 3501 et seq.) requires the personal representative to file an accounting unless all beneficiaries waive it in writing. The accounting is filed with the Orphans' Court.
Beneficiary
A person or entity entitled to receive assets from the estate. Named beneficiaries appear in the will. If there is no will, beneficiaries are determined by Pennsylvania's intestacy statute (20 Pa.C.S.A. § 2101 et seq.). Beneficiaries of life insurance, retirement accounts, and payable-on-death accounts are determined by the account designation — not the will.
Bond (Estate)
A form of insurance that protects the estate's beneficiaries if the personal representative mismanages or steals estate assets. The court may require a bond unless the will specifically waives it. The cost of the bond is paid from estate assets. If you are drafting a will, you can include a clause waiving the bond requirement for your named executor.
Caveat
A formal written objection filed to stop the probate of a will. A caveat can be filed by anyone who believes the will is invalid — due to lack of capacity, undue influence, fraud, or improper execution. Once a caveat is filed, the Register of Wills cannot probate the will until the Orphans' Court holds a hearing and resolves the challenge.
Creditor's Claim
A demand for payment from someone the deceased owed money to. The personal representative must publish a notice to creditors and pay legitimate debts before distributing assets to beneficiaries. In Pennsylvania, creditors generally have one year from the date of death to file claims against the estate (20 Pa.C.S.A. § 3532).
Decedent
The person who has died. All probate and estate administration documents refer to the deceased person as "the decedent." You will see this term in every filing with the Register of Wills and the Orphans' Court.
Disclaimer
A beneficiary's legal refusal to accept an inheritance. Disclaiming can have strategic tax or Medicaid planning benefits. Under Pennsylvania law (20 Pa.C.S.A. § 6202), a disclaimer must be in writing, signed, and filed within 9 months of the decedent's death. The disclaimed assets pass as if the disclaimant died before the decedent.
Distribution
The transfer of estate assets to beneficiaries. Distribution can only occur after debts, taxes, and expenses are paid. The personal representative should obtain signed receipts and releases from each beneficiary. Premature distribution exposes the personal representative to personal liability if unpaid debts or taxes are later discovered.
Elective Share
A surviving spouse's right to claim a portion of the deceased spouse's estate regardless of what the will says. In Pennsylvania, the elective share is one-third of the "augmented estate" (20 Pa.C.S.A. § 2203). This prevents a spouse from being entirely disinherited. The surviving spouse must file an election within 6 months of the grant of letters.
Estate Tax (Federal)
A tax on the transfer of a deceased person's assets. As of 2026, the federal estate tax exemption is $13.61 million per individual. Estates below this threshold owe no federal estate tax. Pennsylvania does not have a separate estate tax — it imposes an inheritance tax instead (see Inheritance Tax).
Executor / Executrix
The person named in the will to manage the estate. The executor's duties include: filing the will with the Register of Wills, obtaining Letters Testamentary, inventorying assets, paying debts and taxes, filing the inheritance tax return, distributing assets, and filing an accounting. The executor has a fiduciary duty to act in the best interest of the beneficiaries.
Fiduciary Duty
The legal obligation of the personal representative to act honestly, loyally, and prudently in managing the estate. This means no self-dealing, no conflicts of interest, keeping estate funds separate from personal funds, and making sound investment decisions. Breach of fiduciary duty can result in personal liability, surcharge, and removal.
Inheritance Tax (Pennsylvania)
Pennsylvania imposes a tax on assets transferred at death, based on the relationship between the decedent and the beneficiary. Rates: 0% for surviving spouses, 4.5% for lineal descendants (children, grandchildren), 12% for siblings, 15% for everyone else. The personal representative must file Form REV-1500 within 9 months of death. A 5% discount is available for early payment within 3 months.
Intestate / Intestacy
Dying without a valid will. Pennsylvania's intestacy laws (20 Pa.C.S.A. § 2101 et seq.) determine who inherits. The order: surviving spouse and children first, then parents, then siblings, then more distant relatives. If no relatives can be found, the estate escheats (passes) to the Commonwealth. Having a will avoids intestacy.
Inventory (Estate)
A complete list of all assets owned by the decedent at the date of death, along with their fair market values. Pennsylvania law does not require a formal inventory to be filed with the court, but the personal representative must compile one for the inheritance tax return and to properly administer the estate. Real property, bank accounts, investments, vehicles, and significant personal property should all be included.
Letters of Administration
A document issued by the Register of Wills granting legal authority to the administrator of an intestate estate (one without a will). Equivalent to Letters Testamentary for testate estates. Required by banks, title companies, and financial institutions before they will release the decedent's assets.
Letters Testamentary
A document issued by the Register of Wills granting the executor legal authority to act on behalf of the estate. You need Letters Testamentary to access the decedent's bank accounts, sell property, pay debts, and distribute assets. Obtained by filing the original will, a death certificate, and the required forms at the Register of Wills.
Notice to Creditors
A public notice (typically published in the county legal journal and a newspaper of general circulation) informing potential creditors that the estate has been opened. While not strictly required in Pennsylvania, publishing notice starts the clock on the statute of limitations for creditor claims and protects the personal representative from personal liability for unknown debts.
Orphans' Court
The division of the Allegheny County Court of Common Pleas that handles probate, estate administration, trust disputes, guardianships, and adoptions. Orphans' Court resolves contested matters — will challenges, disputes among beneficiaries, surcharge actions against personal representatives, and trust interpretation issues. The Register of Wills handles routine, uncontested probate matters.
Personal Representative
A general term covering both executors (named in a will) and administrators (appointed by the court when there is no will). The personal representative is legally responsible for managing every aspect of estate administration — from filing the will through final distribution.
Probate
The legal process of validating a will, appointing a personal representative, and administering the estate under court supervision. In Allegheny County, probate begins at the Register of Wills in the City-County Building. Probate is required for assets titled solely in the decedent's name. Assets in trusts, joint accounts, and accounts with beneficiary designations bypass probate.
Register of Wills
The Allegheny County elected official responsible for accepting wills for probate, issuing Letters Testamentary and Letters of Administration, and overseeing the initial steps of estate administration. The Register of Wills handles routine, uncontested matters. Disputes go to the Orphans' Court. Located in the City-County Building, 414 Grant Street, Pittsburgh.
Renunciation
When a named executor formally declines to serve. The executor files a written renunciation with the Register of Wills. If the will names a successor executor, that person can step in. If not, the court appoints an administrator. Renunciation should be considered carefully — once you renounce, you cannot later change your mind.
Small Estate Procedure
Pennsylvania allows a simplified process for small estates worth $50,000 or less (excluding real property). Instead of full probate, a Petition for Settlement of Small Estate can be filed under 20 Pa.C.S.A. § 3102. This avoids the full accounting and formal administration process. The court can authorize distribution by petition.
Surcharge
A court order requiring a personal representative to repay the estate for losses caused by their breach of fiduciary duty — mismanagement of assets, unauthorized distributions, self-dealing, or failure to pay debts and taxes. Surcharge actions are filed in the Orphans' Court by beneficiaries or other interested parties.
Testamentary Trust
A trust created by the terms of a will that only comes into existence after the testator dies and the will is probated. Common examples: trusts for minor children, trusts for a surviving spouse, and special needs trusts for disabled beneficiaries. Unlike a revocable living trust, a testamentary trust does not avoid probate.
Will Contest
A legal challenge to the validity of a will, typically filed in the Orphans' Court. Common grounds include: lack of testamentary capacity (the person didn't understand what they were signing), undue influence (someone pressured the testator), fraud, or improper execution. A will contest must be filed promptly — usually by filing a caveat with the Register of Wills.
Disclaimer: This glossary provides general legal information about Pennsylvania law and is not legal advice. Reading this page does not create an attorney-client relationship with Rob Cowburn, Esq. or Represent Yourself, LLC. Every legal situation is unique. If you have specific legal questions about your circumstances, contact an attorney for advice.
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