1) Immediate steps after death
- Order multiple certified death certificates (you will need them for banks, title transfer, insurance, and tax filings).
- Locate the original will and any trust documents.
- Secure key property (home, vehicles, valuables, digital accounts) and maintain insurance coverage.
- Do not distribute assets early; preserve the estate until court authority and claim periods are addressed.
- Collect basic records: deed, account statements, loan statements, beneficiary designations, prior tax returns, and household bills.
2) Opening probate
In Missouri, the court appoints a personal representative (executor if named in a will; administrator if no will). In St. Louis County, filings are handled by the Probate Division of the Circuit Court (Clayton).
Typical opening package
- Application/petition to open estate and request letters.
- Original will (if any) and death certificate.
- Proposed personal representative information.
- Bond documentation (if required by will/court).
After appointment, the court issues letters testamentary or letters of administration, which establish authority to act for the estate.
3) Notice requirements
Missouri law requires notice to creditors after letters are granted. Court-directed publication starts the claims window, and mailed/service notice can affect timing for known creditors.
- Publication: once weekly for four consecutive weeks.
- General claims bar: six months from first publication (subject to statutory details).
- If a creditor is mailed/served notice, two-month timing language may apply (whichever is later under statute language).
4) Marshaling estate assets
“Marshaling” means identifying, collecting, valuing, and controlling probate assets.
- Open an estate bank account (never use personal accounts for estate funds).
- Obtain EIN for the estate (IRS) if needed for banking/tax filings.
- Retitle/liquidate assets as needed under court authority.
- Prepare and file inventory/appraisement. Missouri statute generally requires inventory within 30 days after letters unless the court allows more time.
- Investigate missing or disputed assets (Missouri has a discovery-of-assets procedure).
5) Paying debts and taxes
Before beneficiaries are paid, the representative resolves valid claims, administrative expenses, and tax obligations.
- Review each creditor claim for validity and timeliness.
- Pay approved estate expenses (court costs, attorney/accounting, property carrying costs, etc.).
- File required tax returns (final individual return, and fiduciary return for estate income when required).
- Document each payment with vouchers/backup records for settlement filing.
6) Distributions to heirs/beneficiaries
- Confirm who is entitled to distribution under will/intestacy and court orders.
- Do not make final distributions until claims/taxes/expenses are sufficiently resolved.
- Use written receipts and maintain proof of each distribution.
- If partial distributions are considered, confirm counsel/court comfort first.
7) Records and accounting
Missouri requires account settlements with details of receipts and disbursements, plus supporting documentation. In regular administration, annual settlements are standard unless the court orders otherwise; final settlement is also required.
Recordkeeping checklist
- Bank statements and reconciliations for estate account(s).
- Receipts/invoices and proof of payment (checks, statements, electronic images).
- Sale documents for personal/real property and court approvals where required.
- Tax filings, transcripts, and payment confirmations.
- Beneficiary communications and distribution receipts.
8) Closing the estate
- Confirm claims period status and resolve all filed claims.
- Complete final asset liquidations/transfers.
- File final settlement and proposed distribution documentation.
- Distribute remaining assets per will/intestacy and court authorization.
- Request discharge of personal representative.
An estate is truly done only after court acceptance of final filings and discharge.
9) Common executor mistakes
- Missing publication/claims deadlines.
- Distributing too early based on family pressure.
- Failing to inventory all assets (especially digital/less obvious accounts).
- Poor documentation of expenditures and reimbursements.
- Ignoring tax filings because “no tax is due.”
- Handling contested assets without counsel.
10) When to hire an attorney and/or CPA
Hire probate counsel quickly if:
- There is a will contest, heir dispute, or unclear beneficiary language.
- The estate includes business interests, litigation, or multi-state real estate.
- The estate may be insolvent or has substantial creditor pressure.
- You need court guidance for sale/transfer disputes or discovery-of-assets actions.
Hire a CPA/tax professional if:
- The decedent had complex investments, pass-through entities, or rental portfolios.
- There is significant post-death income, K-1 activity, or uncertain filing obligations.
- You need tax-basis and gain/loss support for property sales.
Sources
- Missouri Revisor: §473.033 (Notice of letters / publication language)
- Missouri Revisor: §473.360 (Limitations on filing claims)
- Missouri Revisor: §473.233 (Inventory and appraisement)
- Missouri Revisor: §473.540 (Settlements required, when)
- Missouri Revisor: §473.543 (Settlement contents and vouchers)
- Missouri Revisor: §473.340 (Discovery of assets procedure)
- Missouri Courts: Probate Court Forms
- St. Louis County Courts: Probate Forms landing page
- St. Louis County Courts: All Probate Forms