AFTER DEATH -

A GUIDE TO PROBATE IN THE DISTRICT

OF COLUMBIA

Office of the Register of Wills, Probate Division

515 5

Street, NW, Third Floor

Washington, DC 20001

All attached forms and documents are available through the division’s website:

http://www.dccourts.gov/dccourts/superior/probate/index.jsp

Updated 1/2010

Jan. 2010

After Death – A Guide to Probate in the District of

able of Contents

al representative

nd expenses of administration

nd Court filings

eneficiaries

ortant deadlines

. Introduction

in the District of Columbia, a decedent’s estate

son

list of definitions is included at the end of this guide.

Columbia

A. Introduction

B. Becoming a person

C. Marshaling the assets

D. Paying claims or bills a

E. Compensation of personal representative

F. Rights of interested persons

G. Selling estate property

H. Tax returns

I. Required reports a

J. Distributing the estate to heirs or b

K. Closing the estate

L. Definitions

M. Case diary and imp

If a person died who lived

can be opened in the Probate Division of the Superior Court of the District

Columbia when the decedent owned real estate in the District of Columbia or

other assets of any value or when it necessary to obtain medical records for

potential litigation purposes or to pursue litigation. If the estate is being

opened to collect and transfer assets, the assets must have been owned in

the decedent’s name only (that is, the assets must not have joint owners or

designated beneficiaries). If a person dies with a will, the original of the will

should be filed with the Probate Division, and the person nominated in the

will to serve as personal representative has priority to file a petition for

probate and serve as personal representative. If there is no will, the per

who is the decedent’s next of kin has priority to file a petition for probate to

open the decedent’s estate and serve as personal representative (sometimes

called “executor” or “executrix” in other jurisdictions). Once a person files

the required papers and is appointed personal representative by the Court,

he or she must collect the decedent’s assets, pay or resolve any claims or

bills and the expenses of the estate proceeding, keep the interested person

informed of the progress of the estate administration, file the decedent’s

final tax returns, prepare an Inventory and accounts, including a final

account, and distribute the assets to the persons entitled to receive the

This process takes a minimum of eight months and often takes a year or

longer.

Jan. 2010

If you are considering filing a petition for probate, have read this

have

ill or

. Becoming a Personal Representative

, a package of forms

here are two different kinds of decedent’s estates in the District of

filed

e following forms are generally required to open a large estate:

form

e order

sonal Representative, Notice to

rsuant to D.C. Code 20-

irs waive bond, a waiver of bond form from each heir,

information, have reviewed the forms that must be filed, and still

questions, consult an attorney of your choosing. In addition, for more

complicated estates, for petitions by a person who is not named in the w

is not the decedent’s next of kin, if the original will cannot be found and only

a copy is available, or when legal advice is otherwise necessary or desirable,

it is recommended that you consult an attorney of your choosing. Neither

the Probate Division judges nor the staff of the Probate Division can act as

your legal advisor or give legal advice.

To open an estate and become personal representative

must be filed at the Probate Division. One of the Probate Division Judges

will consider these filings and decide whether an estate should be opened,

whether the person who has signed the papers (the “petitioner”) should be

appointed, whether bond is required (and, if so, in what amount), and

whether any other special conditions apply to the estate. The forms are

available on the Probate Division website at www.dccourts.gov and should

be typed and printed out for filing. They have been developed in accordanc

with the law in the District of Columbia. It is important that the information

requested be provided completely, neatly, and clearly.

Columbia – large estates and small estates – and different forms are

depending upon which estate is being opened. If the decedent died after

April 26, 2001, and owned assets of $40,000.00 or less

in his or her sole

name or only real estate in another jurisdiction, a decedent’s small estate

can be opened. (The asset limit for decedent’s dying before April 26, 2001

is included in the definition of small estate at the end of this guide.) A large

estate is opened when the decedent owned assets of any value in his name

only, if medical records are being sought for potential litigation, or to pursue

litigation.

1. The will (if there is one) and the certification of filing a will

2. A petition for probate

3. An abbreviated probat

4. A Notice of Appointment of Per

Creditors and Notice to Unknown Heirs

5. (a) Bond of Personal Representative Pu

502(a), or

(b) If all he

Jan. 2010

the petitioner can serve without bond or undertaking), no bond or

of Wills” or cash. The Court costs vary depending on the size of the

waivers of bond are required.

Court costs - either by money order or check payable to “Register

estate and nature of the assets. The Court cost schedule is on the

Probate Division website at www.dccourts.gov.

forms may be required depending upon the circOther umstances of the

estate.

arshaling the Assets

ne of a personal representative’s duties is to locate, identify, and take

se robate (or sole name) assets. This is

ies

unts,

ate assets such as jointly owned realty or bank accounts, life

surance policies, certificates of deposit, or pension or retirement benefits

ling assets varies. For example, personal effects may

e secured in the home of the decedent or held by the personal

aged, and

name

C. M

pos ssion of all of the decedent’s p

called marshaling the assets. The personal representative should keep

complete and accurate records of all transactions and all assets and liabilit

of the decedent from the date of death of the decedent until the

appointment of the personal representative has been terminated. Assets

include but are not limited to money in any form (cash, bank acco

certificates of deposit), investments (stock, mutual funds, bonds, brokerag

accounts), real estate, personal effects (automobiles, paintings, furniture

unclaimed property, and ownership interests in closely held businesses or

partnerships.

Other, non-prob

with named beneficiaries may pass directly to the joint owner or named

beneficiary outside the estate proceeding. The personal representative may

need to obtain documentation about these assets for tax purposes, but th

are not part of the probate estate. Please consult an attorney of your

choosing if you need advice regarding whether an asset is a probate asset or

a non-probate asset.

The process of marsha

representative. Title certificates to vehicles should be secured and protected

pending sale or distribution. Real estate should be secured, man

insured, and tax and utility bills should be re-directed to come to the

personal representative and paid. Financial investments should be

transferred to an estate bank or brokerage account that is held in the

of the estate by the personal representative and for which an Estate

Identification Number (EIN) has been obtained from the Internal Revenue

Service. Unclaimed property of the decedent, such as inactive bank

accounts, may have been transferred to the District of Columbia. To find

Jan. 2010

such property, search the website http://cfo.dc.gov/cfo, click on “Unc

Property,” then “Search the Unclaimed Property Database.”

D. Paying Claims or Bills and Expenses of Adm

laimed

inistration

he law in the District of Columbia requires that a Notice of Appointment,

Once

loans or

sonal Representative

ny person who serves as a personal representative is entitled to reasonable

C. Code, sec.

Persons

terested persons have many rights under the law in the District of

n of a probate estate, an

e that

Notice to Creditors, and Notice to Unknown Heirs be published that gives

creditors and unknown heirs six months from the first date of publication to

file claims against the estate or to contest the appointment of the persona

representative or admission of the will if there is one. This notice is

available on the Probate Division website and is filed by the petitioner with

the other required documents when the petition for probate is filed.

the Court appoints a personal representative, the first date of publication is

set by the Probate Division, and the notice is transmitted by the Probate

Division to the two publications chosen by the petitioner. Anyone who

believes that the decedent owed them money can file a claim against the

estate by filing the one-page claim form available on the Probate Divisio

website accompanied by a $5.00 fee. There are consequences to creditors

who do not file claims. However, a failure to file a claim does not

necessarily extinguish a debt or mean that the personal representative does

not have to pay it from the assets of the estate. For example, car

mortgages and deeds of trust recorded against real estate are secured debts

that must be handled by the personal representative. Debts known to the

personal representative must be dealt with even if no claim is filed, and

those creditors must be given notice as explained in the section on

“Required Reports and Filings.”

E. Compensation of Per

compensation for the services rendered in accordance with D.

20-751. The compensation requested should be listed in the accounts

provided to the interested persons. The interested persons then have the

opportunity to review the amount requested. If any interested person

objects to the compensation requested, that person can file a petition with

the Court in accordance with D.C. Code, sec. 20-753, and the Court will

review the reasonableness of the request and decide how much the persona

representative should be paid.

F. Rights of Interested

Columbia. Sometimes, during the administratio

interested person will have a problem with the personal representativ

he or she is not able to solve. Although each problem is unique and may

have several different solutions, some of the most common are the

Jan. 2010

following. An interested person may not wish to have a will admitted or a

particular person appointed as personal representative. Ordinarily, s

issue is brought to the attention of the Court by the filing of a complaint to

contest appointment of a personal representative or to remove a personal

representative that has already been appointed or a complaint to deny

admission of a will. An interested person has the right to petition the Court

to set bond to cover his or her share of the estate, to convert the estate

supervised administration, to order that an Inventory or account be

prepared or provided, or to solve any other issue that arises. Because each

estate is unique and has many different solutions, each of which has

implications for the estate, it is recommended that you consult an attorney

of your choosing for advice regarding potential courses of action. When

these problems are brought to the attention of the Court by the filing of a

pleading, the Court will decide.

G. Selling Estate Prope

uch an

to a

cost

rty

he personal representative may need to sell estate assets to pay the costs

im or debt, to be able to distribute

ced

he personal representative must file all required tax returns and may be

nd/or for failing to pay taxes from estate assets.

the

of administering the estate, to pay a cla

the estate to the heirs or legatees, or because the decedent’s will directs

that assets be sold. The powers of a personal representative are set forth in

D.C. Code, sec. 20-741 and include the powers to make some sales. Ther

are, however, circumstances in which the personal representative may find it

prudent to file a petition to seek Court approval (for example, if one of the

heirs or legatees does not wish there to be a sale) and other circumstances

in which Court approval is required by law (for example, if the personal

representative is buying an estate asset and there is a potential conflict of

interest between the personal representative’s interest and the estate’s

interest; if the real property is specifically devised in the will to a particular

person but needs to be sold; or if the original bond in an estate was redu

by the value of real property and sale of that real property has been

restricted). When Court approval is necessary or desirable, the personal

representative files a petition detailing the proposed transaction and

requesting Court approval and sends a copy to all interested persons. The

Court may hold a hearing before making a decision on such a petition

H. Tax Returns

liable for failing to do so a

The returns that need to be filed include the decedent’s final federal and

District of Columbia income tax returns for the year in which the decedent

died (and any missing returns for previous years), federal and/or District

Columbia estate tax returns, federal and/or District of Columbia estate

income tax returns, and District of Columbia inheritance tax returns. The

decedent’s final income tax returns are due by April 15 of the year after

Jan. 2010

year in which the decedent died, and sometimes the personal representativ

will find that tax returns for previous years have not been filed. If the

decedent was married, the personal representative should consult the

surviving spouse to determine whether the final returns should be filed

jointly.

Please no

te that there are short time deadlines for the filing of estate tax

turns and appraisals may be necessary. The Probate Division is not able

nced

any estates in the District of Columbia for decedent’s dying after July 1,

ised estates, the

two

that

ditors

or unsupervised, an inventory must be

repared by, or at the direction, of the personal representative and served

me ninety-

to offer information or legal advice regarding the tax returns that may be

required or the taxes that may be owing other than this brief summary.

Because failure to file required returns or to pay tax liabilities is a serious

matter, personal representatives are advised to contact the District of

Columbia Office of Finance and Revenue, the Internal Revenue Service, an

accountant who specializes in tax returns for estates, and/or an experie

probate attorney for information and advice.

I. Required Reports and Court Filin

1995, are unsupervised by Court order. In unsuperv

personal representative must file the original proofs of publication of the

Notice of Appointment, Notice to Creditors and Unknown Heirs from the

newspapers and a document titled Verification and Certificate of Notice

within ninety days from the date of the appointment of the personal

representative. In the verification, the personal representative certifies

he or she has sent a copy of the Notice of Appointment, Notice to Cre

and Unknown Heirs and the four sheets titled General Information for Heirs,

Legatees, and Creditors to each of the interested persons by first class mail,

restricted delivery. The Verification form is available on the Probate Division

website. If these documents are not filed within the ninety-day period as

required, the Court will schedule a hearing for the personal representative to

appear and explain why they were not filed and may remove the personal

representative at that hearing.

Whether an estate is supervised

on all interested persons within ninety days from the date of the

appointment of the personal representative. If the estate is supervised by

the Court, the inventory must be filed with the Court within the sa

day time period. If the estate is unsupervised, the personal representative

may file it but does not need to do so. The inventory lists all of the assets of

the estate as of the date of the decedent’s death, and gives approximate

values for each asset. The property tax appraisal value can be used for any

real estate in the District of Columbia, and the Court has an appraiser who

available to appraise certain personal property by appointment. Any

Jan. 2010

interested person has a right to file an objection or exception to an inventory

with the Court in either a supervised or an unsupervised estate.

Accounts must be prepared in both supervised and unsupervised estates and

ailed to all interested persons. Any interested person has a right to file an

bate

account at

asonable intervals or upon reasonable demand to all interested persons as

Distributing the Estate to Heirs Or Beneficiaries

he goal of most estate proceedings is distribution of the assets in the order

iority

exceeding $1,500.00*

.00+

ance

nses of the last

ompensation of persons attending

ther just claims.

objection or exception to any account with the Court in either a supervised

or unsupervised estate. In a supervised estate, the first account must be

filed with the Court no later than one year and one day from the first date o

publication of the Notice of Appointment, Notice to Creditors and Unknown

Heirs. The beginning date of the first account is the date of death of the

decedent. Copies of documentation substantiating the entries in the

account (i.e., all bank statements, cancelled checks, receipts, etc.) must

filed with the account, so the Auditing and Appraisals Branch of the Pro

Division can audit the account before presenting it to Court for approval.

Subsequent accounts are due every nine months thereafter.

In an unsupervised estate, the personal representative should

defined by the law and may be compelled to account if an interested perso

asks the Court to order the personal representative to do so. The

unsupervised personal representative should use the accounting deadlines

that apply in a supervised estate as a guideline for when to prepare

account. Problems occur in estates when the personal representative does

not keep the interested persons informed regarding what is occurring an

why.

of priority set forth in the D.C. law at D.C. Code, sec. 20-906. The pr

for payment is as follows:

1. Court costs, publication costs, and bond premium

2. Funeral expenses not

3. Fiduciary and attorney’s fees not exceeding $1,000

4. The homestead allowance and the family allow

5. The exempt property allowance

6. Reasonable and necessary medical and hospital expe

illness of the decedent including c

the decedent.

7. Claims for rent in arrears for which an attachment may be levied by

law

8. Judgments and decrees of any Court in the District of Columbia.

9. All o

Jan. 2010

*Note that this amount is paid as a priority claim, but the law allows

allows

ive

Note that these fees are generally higher, but only the first $1,000.00 is

he priority of distribution provisions are complicated and do not include, for

not

ed.

efore distribution is made, the personal representative should prepare a

ult.

nless there is a will that provides otherwise, estate assets can be divided

payment of more than $1,500.00 (1) if an estate is solvent and a will

the personal representative to pay amounts in his or her discretion, (2)

when a court allows amounts in excess of $1,500.00 but no more than

$5,000.00, or (3) when the estate is solvent and all heirs or legatees wa

the funeral expense limit in writing and the waivers are filed with the Court.

entitled to priority payment.

example, the handling of secured debts. If estate assets are sufficient to

pay all claims or debts, distribution can be relatively easy. However, if

assets are not sufficient to pay all claims or debts, legal advice may be

needed to distinguish those that have priority or those that are of equal

priority that need to be paid pro rata (i.e., reduced equally so that each

creditor receives part of their claim). In estates in which all assets are

exhausted before all debts are paid, creditors lower on the list may not

paid. The Probate Division cannot give legal advice on the order of paymen

of claims or the amounts that should be paid. Because the personal

representative may be held liable to a higher priority claimant who is

properly paid, it is important to be careful and to seek legal advice if need

final account (discussed in section “Required Reports and Court Filings”) th

is served on all interested persons. Interested persons have sixty days to

respond or object to the account. If there is a will, the final account should

show distributions to the persons named in the will to receive the assets. If

there is no will, it should show distributions to the persons who are the heirs

in accordance with the law in the District of Columbia. The intestacy law in

the District of Columbia can be found at D.C. Code, secs. 19-301 through

19-321. Generally, the heirs are the closest living relatives of the deceden

for example, the spouse and children of a married decedent or the children

of an unmarried or no longer married or widowed decedent. The shares of

the heirs vary depending on the circumstances of each estate, including the

number of heirs, their relationship to the decedent, and their relationship to

the surviving spouse. Ordinarily, distributions cannot be made to minors or

incapacitated persons and must instead be made to a Court-appointed

guardian of the estate of a minor or conservator for an incapacitated ad

equally among the recipients (for example, one fur coat may be given to on

person and another of substantially equal value may be given to another

person) or transferred so that more than one person owns a common

Jan. 2010

interest in a specific item (for example, real estate may be deeded from

estate to more than one co-owner). Distribution of cash or personal

property is made by payment or delivery to the person entitled to rec

Distribution of real estate is made by recording a deed from the personal

representative to the recipient at the Recorder of Deeds. The recording of

the deed is evidence that the transfer of the real estate has occurred. In

order to close the estate properly, all of the decedent’s interests in real

property must either be sold or transferred by deed signed by the person

representative and recorded with the Recorder of Deeds. Contact the

Recorder of Deeds for additional requirements for properly transferring

estate.

the

eive it.

real

. Closing the Estate

lose until all assets have been marshaled,

d if the

upervised estates close automatically with the approval of a final account

tition

ny claims for personal liability against a personal representative, except for

A probate estate is not ready to c

all claims or debts have been dealt with, and the remaining assets have

been distributed. Unsupervised estates close and the appointment of the

personal representative terminates in one of two ways: (1) automatically

three years from the date of the appointment of the personal representativ

or (2) sooner, if the personal representative chooses to file a certificate of

completion with the Court. The filing of a certificate of completion is

discretionary, not obligatory, and such a certificate should only be file

personal representative is sure that all of his or duties have been completed

and all assets have been distributed.

by the Court, and the appointment of the personal representative terminate

then if the final account requests termination, the receipts have been filed or

no receipts are required, and the Court approves termination. More often,

the appointment of the personal representative terminates after the

approval of a final account when all receipts have been filed and a pe

for termination is filed and granted by the Court.

fraud and except as detailed in D.C. Code, sec. 20-736, are barred one year

from the filing of the certificate of completion or 3 months after the

termination of appointment of the personal representative. Consult

attorney of your choosing for advice if necessary.

Jan. 2010

L. Definitions

Account The details of the income and expenses of an estate.

Allowances For the estates of decedent’s dying after April 26, 2001,

there are three possible allowances to which the

decedent’s spouse and/or children may be entitled:

(1) a reasonable family allowance not to exceed

$15,000.00 (D.C. Code, secs. 19-101.04 and

101.05),

(2) the homestead allowance of $15,000.00 (D.C.

Code, sec. 19-101.02), and

(3) the exempt property allowance of $10,000 (D.C.

Code, sec. 19-101.03).

Appraisal A formal written determination of the value of a piece of

personal or real property, usually as of the date of death

of the decedent.

Assets Items that the decedent owned, including but not limited

to money, real property, personal items, and debts owed

to the decedent.

Beneficiary When a decedent had a will, a person or entity entitled to

receive part of an estate through a provision made in the

will. A person named in a contract to receive a gift, such

as the beneficiary of a life insurance contract. (See, also,

definition for “heir” and “legatee.”)

Claim A written document filed by a creditor of a decedent

seeking payment from an estate.

Codicil A written document changing some provision in a will

that is executed with all the formalities required for the

execution of a will.

Creditor A person or organization owed money by the decedent.

Decedent The person who died.

Estate The assets of the decedent or the term referring to the

case of a particular decedent (i.e., the estate of John

Doe).

Estate

administration

The procedure established by the laws in the District of

Columbia for identifying the decedent’s assets, paying

the decedent’s debts, and distributing the remaining

assets to either the beneficiaries or the heirs.

Jan. 2010

Heir A person entitled to inherit assets of a decedent when

there is no will. (See, also, definition for “beneficiary” and

“legatee.”)

Interested

person

This is a legal term defined at D.C. Code, sec. 20-101

and includes any heir or beneficiary of the decedent, a

personal representative, and anyone named in a will to

be a personal representative. It may also include a

creditor who has presented a claim of $500 or more.

Intestate Died without a will.

Inventory A detailed list of all assets owned by the decedent and

the value of each.

Legatee A person or organization who receives an asset under the

terms of a will. (See, also, definition for “beneficiary” and

“heir.”)

Letters of

Administration

The document issued by the Probate Division after the

personal representative has been appointed that gives

the personal representative the authority to act on behalf

of the estate.

Non-probate

property/assets

Property or assets that pass to a new owner

automatically and are not considered to be property of

the decedent’s probate estate.

Personal

Representative

A person appointed by a Judge of the Probate Division of

the D.C. Superior Court to settle the affairs of someone

who has died.

Pleading Formal legal documents presenting information to the

Court and, usually, requesting Court action.

Probate Legal process through which a personal representative is

appointed and the assets of someone who has died are

collected and distributed and the decedent’s debts are

paid.

Wills

The person in charge of the D.C. Superior Court Probate

Division staff. The Register of Wills is responsible for the

care and custody of all wills and pleadings and for the

administrative processing of all pleadings.

Jan. 2010

Small estate When a person dies after April 26, 2001, with assets

having a gross value of $40,000.00 or less, a small

estate proceeding may be opened to appoint a personal

representative, pay claims, and make distribution of the

estate. If the decedent died between January 1, 1981,

and June 30, 1995, the value of the small estate cannot

exceed $10,000.00. If the decedent died between July 1,

1995, and April 26, 2001, the value of the estate cannot

exceed $15,000.00.

Supervised

Administration

The law requires that the Court supervise the

administration of all estates for decedents who died

before July 1, 1995. “Supervision” means that the

personal representative is required to file inventories and

accounts with the Court. (See, also, definition of

“unsupervised administration”.)

Testate Died with a will which has been admitted to probate by

the Court.

Unsupervised

Administration

For decedents who died on or after July 1, 1995, the

administration of an estate is generally unsupervised

unless a specific request for supervision is made.

Although inventories and accounts must be prepared,

they are not usually filed with the Court. (See, also,

definition of “supervised administration”.)

Will A written and properly executed testamentary writing

that gives instructions regarding how the person who

signed it wishes his or her assets to be distributed after

his or her death. This testamentary writing becomes a

will when it is admitted to probate and record by the

Court.

Jan. 2010

Case Diary and Important Deadlines

Estate of __________________

Case No. __________________

Item or Action

Date or Date

Completed

Date of death

__________

File will with Probate Division within 90 days of

death

__________

Date of Court’s order appointing personal

representative

__________

Date of first publication of Notice of Appointment,

Notice to Creditors and Notice to Unknown Heirs

__________

Mail Notice of Appointment, Notice to Creditors

and Notice to Unknown Heirs to interested persons

within 20 days of order of appointment

__________

Apply to IRS for estate identification number (EIN)

__________

Establish estate bank account (if needed)

__________

Apply for SSA, VA, and/or employment death

benefits

__________

Mail inventory to interested persons within 90

days of appointment and

__________

File with Court if supervised

__________

Expiration date for filing creditor claims (six

months from first date of publication of Notice of

Appointment, Notice to Creditors and Notice to

Unknown Heirs)

__________

Check with Office of Unclaimed Property for any

assets of the decedent

File decedent’s income tax return by April 15 of

year after death

• Federal

• District of Columbia

_____________

File income tax returns for estate for each year

estate is open if required

__________

Jan. 2010

File estate tax returns if required

__________

Supervised estates

• File first account due one year plus one day

from first date of publication

• File subsequent accounts every nine months

_____________

Make final distributions, including preparing and

recording deeds transferring any realty held by

estate

__________

Automatic termination of unsupervised personal

representative(3 years from date of appointment

__________

File petition for termination of appointment (if

supervised)

__________

Date estate closed

__________

Date certificate of completion filed if filed

__________

Jan. 2010