Being named executor in Pennsylvania is a 12–18 month job nobody trained you for. This is the whole sequence — what Pennsylvania requires of you, what is merely sensible, and which statute each requirement comes from.
A personal representative distributing more than 1 year after the first complete advertisement of the grant of letters is protected from claims not then known to them. A safe harbour for the executor, not a hard bar on creditors.read at source
1 year
20 Pa.C.S. §3532 · last checked 2026-09-05
Inheritance tax return (REV-1500) due within 9 months of death; 5% discount if tax is paid within 3 months of death.read at source
9 months / 5% at 3 months
Pa. Dep't of Revenue, Inheritance Tax · last checked 2026-09-05
Written notice to beneficiaries and heirs generally required within 3 months of the grant of letters.not yet confirmed
3 months
Pa. O.C. Rule 10.5 · last checked 2026-07
No statutory percentage: the court allows compensation that is "reasonable and just" and may calculate it on a graduated percentage. Practice measures against the Johnson Estate schedule (5% first $100k, 4% next $200k, 3% next $700k, 2% above $1M) from a 1983 Delaware County Orphans' Court opinion — a benchmark, not law, and neither a floor nor a ceiling.read at source
reasonable and just; Johnson Estate benchmark
20 Pa.C.S. §3537 · last checked 2026-09-05
Pennsylvania specifics (verify current law with the Register of Wills or an attorney): letters are granted by the county Register of Wills; the grant of letters is advertised once a week for three weeks; written notice to beneficiaries and heirs is generally required within 3 months of the grant of letters (Pa. O.C. Rule 10.5); Pennsylvania imposes an inheritance tax (not an estate tax) with a return (REV-1500) due within 9 months of death and a 5% discount if paid within 3 months; a personal representative who distributes more than 1 year after the first complete advertisement of the grant of letters is protected from claims not known to them by then — it is a safe harbour for the executor rather than a hard bar on creditors (20 Pa.C.S. §3532). General information, not legal advice.
Steps are grouped the way the work actually arrives. Required marks a duty backed by a citation; Recommended marks something that protects you or the estate but is not itself a legal obligation.
Nearly every institution requires an original certified copy.
How: Order through the funeral home or the Pennsylvania Division of Vital Records.
The original signed will is required to obtain letters from the Register of Wills.
How: Check the safe, files, and safe-deposit box; ask their attorney.
You are responsible for protecting estate property from loss.
How: Lock up, collect keys, consider re-keying, keep utilities on for now.
The mail reveals accounts and bills you don't know about.
How: USPS forwarding as 'executor for the estate of…'. Photograph everything into Settle.
Stops benefit payments that would have to be repaid. Survivor benefits are separate — nobody starts them for you.
How: The funeral home usually reports the death — confirm by calling SSA at 1-800-772-1213. If a surviving spouse or child may qualify for survivors benefits or the $255 lump-sum death payment, they must apply themselves; you cannot apply online. Ask about the benefit paid for the month of death, which often has to be returned.
Letters give you authority to act. In Pennsylvania this is done at the county Register of Wills, not a courtroom.
How: Bring the original will (if any), death certificate, and estate information to the Register of Wills in the county where they lived.
Statements, deeds, titles, and tax returns recur constantly through settlement.
How: Photograph everything into Settle as you find it.
Vacancy can limit or void coverage; an uninsured loss drains the estate.
How: Call the insurer and ask about a vacancy endorsement.
Needed for the estate bank account and tax filings.
How: Free at irs.gov, 15 minutes online.
Never mix estate money with your own.
How: Bring the letters, EIN, and a death certificate to the bank.
Pennsylvania requires advertising the grant of letters in a newspaper and the county legal journal; this starts the creditor clock.
How: Arrange advertising through the newspaper/legal journal, often via your attorney or the Register of Wills.
Pennsylvania requires notice to beneficiaries and intestate heirs within 3 months of the grant of letters (Pa. O.C. Rule 10.5), then a certification of notice filed with the court.
How: Send the required notice form to each beneficiary/heir and file the certification. Track who was notified in Settle.
Freezes accounts against fraud; starts transfers.
How: Write to each institution with a certified death certificate and, once the court issues them, a copy of your Letters. Log who you contacted and when in Settle so you can show the follow-up trail.
Policies pay beneficiaries directly and often quickly.
How: Call each insurer with policy number + death certificate.
Stops fees and identity theft.
How: Notify issuers, then Equifax, Experian, TransUnion.
Pennsylvania has no fixed 60/90-day inventory deadline. The inventory is filed with the Register of Wills and is generally prepared alongside the inheritance-tax return (which drives the ~9-month timeline).
How: Settle's inventory report gives you the asset list with date-of-death values.
Date-of-death values drive the inheritance tax return and distribution.
How: Real estate: appraisal or broker opinion. Keep reports in Settle.
Pennsylvania inheritance tax is due within 9 months of death, but paying an estimate within 3 months earns a 5% discount. Rates depend on the heir's relationship (0% spouse, 4.5% children, 12% siblings, 15% others).
How: A CPA or estate attorney typically prepares REV-1500. Consider the early-payment discount. Hand them Settle's inventory and ledger.
Protects estate value; order of payment matters if funds are tight.
How: Estate account only. If the estate may be insolvent, pause and get advice.
A final personal return (and possibly an estate income return) is due.
How: A CPA experienced with estates is usually worth it — hand them Settle's reports.
Pa. Dep't of Revenue, Inheritance Tax · last checked 2026-09-05read at source
Documented expenses come back to you from the estate.
How: Settle's ledger tracks 'paid personally' items; reimburse with a paper trail.
Distribute only after debts, the inheritance tax, and the creditor period are handled — early distribution can create personal liability.
How: Follow the will (or PA intestacy rules). Get signed receipts/releases; keep them in Settle.
Beneficiaries sign releases, or a formal account is filed in Orphans' Court, to discharge you.
How: Generate Settle's Ledger and Inventory reports; obtain receipts and releases or file a formal account. Keep records for several years.
Settle builds this checklist into a plan you can actually work
The steps above, ordered for your situation in Pennsylvania, with the deadlines on a calendar, your documents attached to the step that needs them, and an expense ledger for everything the estate owes you back. The plan itself is free.
Every figure on this page links to the statute or court source it came from and shows the date we last read it. 1 of the 5 citations on this page carry the “not yet confirmed” tag. That means we recorded the citation from a secondary source and have not yet read it against the primary statute text ourselves. We could have left those rows out and the page would look better — but it would imply the rest were checked too, which is exactly the impression nobody should be given about a court deadline.
The full registry, including everything we have not confirmed, is published at Where the state information comes from. If the court or your attorney gave you a different date, please tell us at [email protected] — it is the fastest way to get it fixed for the next executor.