Estate Planning · Probate · Pittsburgh
Your Name Is in the Will as Executor: What That Means and What to Do First
Your name is in the will as executor. Pennsylvania law gives you authority to act on behalf of the estate and responsibility for what happens if you get the sequence wrong. Under 20 Pa.C.S. § 3101 et seq. that authority does not exist until the Register of Wills issues letters testamentary. Until then you are a family member with a piece of paper. The job starts at the Register of Wills, not at the kitchen table.
Most executors have never done this before. They found their name in the will, or the attorney who drafted it called to confirm the copy on file, or a sibling handed them the document at the kitchen table after the funeral. Now they are home and they Googled it. This page describes what the job actually involves and what to do in what order before anything else happens.
The sequence is the job. An executor who distributes assets before paying the inheritance tax or satisfying creditor claims is personally liable for what the estate owes. The order matters more than the speed.
Call 412-351-4422 or schedule a consultation before taking any action on behalf of the estate.
How did you find out?
I found the will going through the papers.
The original will needs to go to the Register of Wills in the county where the decedent lived. Do not make copies and distribute them yet. Secure the original first.
The attorney who drafted the will called me.
The drafting attorney can advise you on what the will says but does not automatically represent the estate. You may want to engage your own counsel or retain them separately for the estate administration.
A sibling handed me the will after the funeral.
Before anything else, confirm this is the original and the most recent version. Wills can be revised. An earlier will handed to you at the funeral may have been superseded by a later one.
I do not want to be the executor.
You can decline. An executor named in a will can renounce the appointment by filing a renunciation with the Register of Wills. The court will then appoint an alternate executor or administrator. You are not required to accept the role.
The estate seems simple — just a house and some accounts.
Simple estates have the same inheritance tax deadlines, the same creditor notice requirements, and the same sequence as complex ones. Simple means fewer assets, not a different process or different personal liability exposure.
The family wants to divide things up now.
Not yet. Nothing gets distributed until the estate is opened, the inheritance tax is addressed, and the creditor notice period has run. An executor who distributes before those steps are complete is personally liable for what the estate still owes.
What You Are — and Are Not — Right Now
Being named executor in a will does not automatically make you the executor. It names you as the person the decedent wanted to serve in that role. You become the executor — with legal authority to act — when the Register of Wills in the county where the decedent lived issues letters testamentary after you present the original will and pay the filing fee. Until then you are a family member. Financial institutions will not respond to your requests. You cannot transfer property. You cannot access accounts. The piece of paper in your hand is the starting point, not the authority itself.
If you do not want the role you can decline it. An executor named in a will can renounce the appointment by filing a written renunciation with the Register of Wills under 20 Pa.C.S. § 3155. Once you accept the role and letters testamentary are issued the duties and liability that come with it are yours.
Before You Do Anything: Secure the Original Will
The Register of Wills requires the original will — not a copy — to open the estate. If the original cannot be found probate becomes significantly more complicated. Locate the original will and put it somewhere safe. Check whether there are earlier versions that may have been superseded. A will dated 2019 that says one thing and a will dated 2023 that says something different — the 2023 will controls, but only if it is properly executed and the earlier one was revoked. Do not assume the will in hand is the only one.
While you are securing documents gather what you can find: real estate deeds, bank and investment account statements, life insurance policies, retirement account statements, vehicle titles, and the decedent’s most recent tax return. These documents establish what the estate includes and what the inheritance tax calculation will look like. You do not need everything in hand before going to the Register of Wills but the more complete the picture the smoother the process.
The Inheritance Tax Clock Is Already Running
Pennsylvania inheritance tax is due within nine months of death under the Inheritance and Estate Tax Act at 72 P.S. § 9101 et seq. A five percent discount applies if the tax is paid within three months of death. The three-month window is one of the most consistently missed opportunities in Pennsylvania estate administration. It runs from the date of death — not from the date the estate is opened, not from the date letters testamentary are issued. The clock started when the person died.
The tax rates depend on the relationship between the decedent and the beneficiary. Transfers to a surviving spouse are taxed at zero percent. Transfers to children and grandchildren are taxed at four and a half percent. Transfers to siblings are taxed at twelve percent. All other beneficiaries pay fifteen percent. The tax applies to the fair market value of the assets at the date of death. For a full discussion see our page on Pennsylvania inheritance tax.
Opening the Estate at the Register of Wills
The probate process begins at the Register of Wills in the county where the decedent lived at the time of death. In Allegheny County that is the Allegheny County Register of Wills. You file a Petition for Grant of Letters Testamentary requesting recognition of your authority as executor. You present the original will, a certified copy of the death certificate, and pay the filing fee based on the estimated value of the probate estate. The Register issues letters testamentary — the document that gives you legal authority to act as executor. With letters testamentary financial institutions will respond to your requests, property can be transferred, and the administration of the estate can formally begin.
The filing process itself is not complicated. Most Registers of Wills have staff who can walk you through what is needed. The complexity is not in opening the estate — it is in administering it correctly after the letters are issued.
The Sequence: What Happens in What Order
The executor’s job has a sequence. Getting the sequence right is the job. First, open the estate and receive letters testamentary. Second, notify creditors — Pennsylvania requires publication of a notice to creditors and direct notice to known creditors under 20 Pa.C.S. § 3251. Third, file and pay the inheritance tax return. Fourth, file the decedent’s final income tax return. Fifth, pay valid creditor claims and administration expenses. Sixth, distribute the remaining estate to the beneficiaries named in the will.
Distribution is last. Not second. Not whenever the family asks. An executor who distributes assets before the inheritance tax is paid and the creditor notice period has run is personally liable — from their own assets, not the estate — for what the estate still owes. The surcharge is enforceable as a court judgment. Pennsylvania Orphans Courts impose it regularly on executors who got the sequence wrong. For a full discussion of the executor’s duties and liability see our page on executor duties in Pennsylvania.
What Happens to the House and Personal Property
Real estate titled in the decedent’s name alone must pass through the probate estate before it can be sold or transferred. Keep paying the mortgage and maintaining the property. Pennsylvania inheritance tax is a lien on all estate real estate until paid — a title company will not insure a sale without confirmation the tax is satisfied. Personal property of value — jewelry, collectibles, vehicles, equipment — is part of the probate estate and must be inventoried before it is distributed or sold.
Ordinary household goods and personal effects are valued at estate sale values for inventory purposes, which are typically negligible. A decedent’s will may include a separate statement of tangible personal property directing specific items to specific people — that statement is honored by the executor separately from the formal inventory and distribution process. For a full discussion of what must be inventoried see our page on estate administration and probate in Pennsylvania.
Do You Need an Attorney
Pennsylvania does not require an executor to retain an attorney. But being named executor is not like filing a tax return. It is a court-supervised fiduciary role that requires marshaling every estate asset, filing the Pennsylvania Inheritance Tax Return across multiple schedules with proper valuations, publishing creditor notice in a newspaper of general circulation, responding to creditor claims, complying with Orphans Court procedural rules, filing the decedent’s final income tax return, and distributing the estate in the right order. Getting the order wrong creates personal liability. The Register of Wills processes the paperwork. Nobody explains what comes next.
Most executors benefit significantly from legal representation throughout the process, not just at the start. The cost of counsel is an administration expense of the estate — it comes out of estate assets, not out of the executor’s pocket. The surcharge for getting it wrong comes out of the executor’s pocket. That is the calculation most first-time executors do not know to make until after they have already made the mistake.
Illustrative example: A Pittsburgh executor — the oldest of three siblings — distributed her mother’s personal property to her siblings within the first month after the funeral based on the family’s informal agreement about who would receive what. The estate also included a house and several investment accounts. Eight months later when she went to file the inheritance tax return she learned the tax due on the full estate including the personal property already distributed was $34,000. The personal property had been valued informally and some items had been significantly underestimated. She had distributed assets before the tax was paid. The Pennsylvania Department of Revenue assessed the tax against the estate. The estate did not have enough liquid assets remaining to cover it. She paid $11,000 out of her own pocket to satisfy the shortfall. The sequence was not complicated. It just had to be followed.
Pennsylvania estate administration is governed by the Probate, Estates and Fiduciaries Code at Title 20 of the Pennsylvania statutes. Inheritance tax is governed by the Inheritance and Estate Tax Act at 72 P.S. § 9101 et seq. Creditor notice requirements are established at 20 Pa.C.S. § 3251. Estate administration proceedings are handled through the Pennsylvania Orphans Court.
Frequently Asked Questions From New Executors in Pennsylvania
Do I have to accept the role of executor if I am named in the will?
No. An executor named in a will can decline the appointment by filing a written renunciation with the Register of Wills under 20 Pa.C.S. § 3155. Once you accept the role and letters testamentary are issued the duties and personal liability that come with it are yours. If you are uncertain whether you want to accept, consult with an attorney before presenting the will to the Register of Wills.
When do I actually become the executor?
You become the executor when the Register of Wills issues letters testamentary after you file a Petition for Grant of Letters Testamentary, present the original will, and pay the filing fee. Until then you have no legal authority to act on behalf of the estate. Financial institutions will not respond to your requests, property cannot be transferred, and accounts cannot be accessed in your capacity as executor.
Can the family divide things up now while the estate is being administered?
Not yet. Distribution comes last — after the estate is opened, the inheritance tax is paid, and the creditor notice period has run. An executor who distributes assets before those obligations are satisfied is personally liable from their own assets for what the estate still owes. The surcharge is enforceable as a court judgment against the executor’s personal property.
What is the inheritance tax deadline in Pennsylvania?
The inheritance tax return must be filed and the tax paid within nine months of death to avoid penalties and interest. A five percent discount applies if the tax is paid within three months of death. The three-month discount window runs from the date of death and closes permanently once it passes. It cannot be recovered regardless of circumstances.
Do I need an attorney to be an executor in Pennsylvania?
Pennsylvania does not require an executor to retain an attorney, but the role is not self-help paperwork. An executor must marshal all estate assets, file the Pennsylvania Inheritance Tax Return with correct valuations across multiple schedules, publish creditor notice and respond to claims, comply with Orphans Court procedural rules, file the decedent’s final income tax return, and distribute the estate in the right sequence or face personal surcharge. Most executors who attempt this alone make mistakes that cost the estate and cost them personally. A consultation before taking any action is not optional for most estates. It is how you avoid a surcharge you pay out of your own pocket.
What happens if I make a mistake as executor?
An executor who breaches their fiduciary duties — distributing assets before paying taxes and creditors, failing to file the inheritance tax return, favoring one beneficiary over another, or mismanaging estate assets — can be surcharged by the Orphans Court. A surcharge is a personal judgment against the executor for the damages caused by the breach. It is enforceable against the executor’s own assets. Getting the sequence right from the beginning is how you avoid it.
For related topics see our pages on executor duties in Pennsylvania, Pennsylvania inheritance tax, the inheritance tax deadline, and estate administration and probate in Pennsylvania. Part of the When Life Changes series.