Estate Procedures For Executors, Administrators, Collectors By Affidavit, And Summary Administration

There are all sorts of forms executors, beneficiaries, and probate court clerks have to fill out and correspond with during probate and estate settlement, including affidavits, letters, petitions, summons, orders, and notices.

Estate Procedures For Executors, Administrators, Collectors By Affidavit, And Summary Administration is a commonly used form within North Carolina. Here’s an overview of what the form is and means, including a breakdown of the situations when (or why) you may need to use it:

Atticus Fast Facts About Estate Procedures For Executors, Administrators, Collectors By Affidavit, And Summary Administration

Sometimes it’s tough to find a quick summary— here’s the important details you should know about Estate Procedures For Executors, Administrators, Collectors By Affidavit, And Summary Administration:

• This form pertains to the State of North Carolina

Government forms are not typically updated often, though when they are, it often happens rather quietly. While Atticus works hard to keep this information about North Carolina’s Form AOC-E-850 - Estate Procedures For Executors, Administrators, Collectors By Affidavit, And Summary Administration up to date, certain details can change from time-to-time with little or no communication.

Step 1 - Download the correct North Carolina form based on the name and ID if applicable

Double check that you have both the correct form name and the correct form ID. Some North Carolina probate forms can look remarkably similar, so it’s best to double, even triple-check that you’re using the right one! Keep in mind that not all States have a standardized Form ID system for their probate forms.

Step 2 - Complete the Document

Fill out all relevant fields in Form AOC-E-850, take a break, and then review. Probate and estate settlement processes in NC are long enough to begin with, and making a silly error can push your timeline even farther back. No thank you!

Note: If you don’t currently know all of the answers and are accessing Form AOC-E-850 online, be sure to avoid closing the browser tab and potentially losing all your progress (or use a platform like Atticus to help avoid making mistakes).

Step 3 - Have Form AOC-E-850 witnessed or notarized (if required)

Some States and situations require particular forms to be notarized. If you have been instructed to get the document notarized or see it in writing on the document, then make sure to hire a local notary. There are max notary fees in the United States that are defined and set by local law. Take a look at our full guide to notary fees to make sure you aren’t overpaying or getting ripped off.

Step 4 - Submit Estate Procedures For Executors, Administrators, Collectors By Affidavit, And Summary Administration to the relevant office

This is most often the local probate court where the decedent (person who passed away) is domiciled (permanently resides) or the institution involved with this particular form (e.g. a bank). Some offices allow you to submit forms online, other’s don’t, and we while we generally recommend going in-person to expedite the process, sometimes that simply isn’t an option.

It’s also a generally good idea to establish a positive working relationship with any probate clerk (unfortunately there’s enough people & process out there making things more difficult and unnecessarily confusing for them), so a best practice is to simply ask the probate clerk proactively exactly how and where they’d prefer you to submit all forms.

Need help getting in touch with a local probate court or identifying a domicile probate jurisdiction?

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Different probate forms or processes can require different deadlines or response times for completing the appropriate form.

While some steps in the process are bound to specific deadlines (like petitioning for probate, having to submit an inventory of assets, or filing applicable notices to creditors and beneficiaries), many probate forms or processes are not tied to a specific deadline since the scope of work can vary based on situational factors or requirements involved.

Either way, there are a bunch of practical reasons why personal representatives should work to complete each step as thoroughly and quickly as possible when completing probate in North Carolina.

5 reasons you should submit AOC-E-850 as quickly as possible:

1. The sooner you begin, the faster North Carolina can allow heirs and beneficiaries to get their share of assets subject to probate. Acting promptly can also decrease the costs & overall mental fatigue through an otherwise burdensome process.
   
   Helpful Context: What’s the Difference Between Probate and Non-Probate Assets?

2. In general, creditors of an estate usually have around 3-6 months from the time you file notice to creditors to file any claims for debt against the deceased’s assets. If they don’t, then that debt is forfeited (and more importantly, the executor won’t be held personally responsible). So doing this sooner means you have a better idea of who is owed what and ensures you won’t get a surprise collector months later.

3. Not filing a will within 30 days (on average) could mean that the probate process proceeds according to intestate laws (laws that govern what happens to someone's stuff without a will) or is subject to unnecessary supervision by the probate court. And if you aren't directly related to the deceased (a.k.a. next of kin), this could also mean you lose your inheritance.

4. It’s important to file any necessary state tax returns on behalf of the deceased or estate by the following tax season in North Carolina. If you don’t, you could owe penalties and interest. This also includes any necessary federal tax returns such as Forms 1040, 1041, or even a Form 706 estate tax return.

5. If a house in the State of North Carolina is left empty (or abandoned) for a while, insurance can get dicey. For example, if the house burns down and no one has been there for a year, an insurance company may get out of paying your claim.

If you’re not using Atticus to get specific forms, deadlines, and timelines for North Carolina probate, then try and stay as organized as possible, pay close attention to the dates mentioned in any correspondence you have with the State’s government officials, call the local North Carolina probate clerk or court for exact answers regarding Form AOC-E-850, and when in doubt— consult a qualified trust & estates lawyer for that area.

Estate Procedures For Executors, Administrators, Collectors By Affidavit, And Summary Administration is one of the many probate court forms available for download through Atticus.

It may also be available through some North Carolina probate court sites, such as . In order to access the latest version, be updated with any revisions, and get full instructions on how to complete each form, check out the Atticus Probate & Estate Settlement software or consider hiring a qualified legal expert locally within North Carolina.

While Atticus automatically provides the latest forms, be sure to choose the correct version of Form AOC-E-850 - Estate Procedures For Executors, Administrators, Collectors By Affidavit, And Summary Administration f using any other site or resource in order to avoid having to re-complete the form process and/or make another trip to the North Carolina probate court office.

Estate Procedures For Executors, Administrators, Collectors By Affidavit, And Summary Administration is a .pdf, so opening it should be as simple as clicking “View Form” from within the Atticus app or by clicking the appropriate link found on any North Carolina-provided government platform. Once you’ve opened the form, you should be able to directly edit the form before saving or printing.

Here’s the text, verbatim, that is found on North Carolina Form AOC-E-850 - Estate Procedures For Executors, Administrators, Collectors By Affidavit, And Summary Administration. You can use this to get an idea of the context of the form and what type of information is needed.

AOC-E-850, April 2016 Estate Procedures for Executors, Administrators, Collectors By Affidavit, and Summary Administration IMPORTANT NOTES \\u001f\\u001f\\u0007The\\u0007Clerk\\u0007of\\u0007Superior\\u0007Court\\u0007in\\u0007all\\u0007100\\u0007counties\\u0007serves\\u0007as\\u0007the\\u0007judge\\u0007of\\u0007 probate\\u0007and\\u0007cannot practice law or give legal advice. Therefore, you should\\u0007not\\u0007ask\\u0007the\\u0007clerk\\u0007or\\u0007the\\u0007clerk’s\\u0007staff\\u0007to\\u0007prepare\\u0007your\\u0007accounts\\u0007or\\u0007 to\\u0007advise\\u0007you\\u0007on\\u0007the\\u0007completion\\u0007of\\u0007forms\\u0007or\\u0007any\\u0007legal\\u0007issue. \\u001f\\u001f\\u0007If\\u0007you \\u0007need \\u0007advice,\\u0007you should consult an attorney,\\u0007especially\\u0007regarding\\u0007 disbursement\\u0007of\\u0007any\\u0007funds,\\u0007any\\u0007questions\\u0007about\\u0007handling\\u0007insolvent\\u0007estates,\\u0007 or\\u0007concerning\\u0007federal\\u0007and\\u0007state\\u0007taxes\\u0007payable\\u0007by\\u0007the\\u0007estate. \\u001f\\u001fYou\\u0007must\\u0007keep\\u0007accurate\\u0007records\\u0007and\\u0007file\\u0007accurate\\u0007accounts. \\u001f\\u001fCourt\\u0007costs\\u0007and\\u0007fees\\u0007must\\u0007be\\u0007paid\\u0007to\\u0007the\\u0007Clerk\\u0007of\\u0007Superior\\u0007Court. \\u001f\\u001fYou\\u0007will\\u0007be\\u0007informed\\u0007about\\u0007the\\u0007amounts\\u0007by\\u0007the\\u0007clerk’s\\u0007office. Published\\u0007by North\\u0007Carolina\\u0007Administrative\\u0007Office\\u0007of\\u0007the\\u0007Courts Judge\\u0007Marion\\u0007R.\\u0007Warren,\\u0007Director P.O.\\u0007Box\\u00072448 Raleigh,\\u0007NC\\u000727602 April\\u00072016 For copies of this pamphlet and other forms, please contact your local Clerk of Superior Court or obtain this pamphlet online at: www.nccourts.org/Forms/Documents/735.pdf REGULAR ADMINISTRATION OF AN ESTATE 1. Will, Letters, Executor, Administrator, Personal Representative \\u0007 (a)\\u0007 \\u0007When \\u0007a\\u0007person \\u0007dies\\u0007with\\u0007a\\u0007will,\\u0007the\\u0007person\\u0007is\\u0007said \\u0007to\\u0007have\\u0007died\\u0007“testate.”\\u0007 When \\u0007a\\u0007person \\u0007dies\\u0007without\\u0007a\\u0007will,\\u0007the\\u0007person\\u0007has\\u0007died\\u0007“intestate.” \\u0007 (b)\\u0007 \\u0007When\\u0007a\\u0007person\\u0007has\\u0007died,\\u0007a\\u0007search\\u0007should\\u0007be\\u0007made\\u0007to\\u0007see\\u0007if\\u0007that\\u0007 person\\u0007(the\\u0007decedent)\\u0007left\\u0007a\\u0007will.\\u0007A\\u0007search\\u0007should\\u0007also\\u0007be\\u0007made\\u0007to\\u0007 determine\\u0007if\\u0007the\\u0007decedent\\u0007had\\u0007a\\u0007safe\\u0007deposit\\u0007box,\\u0007since\\u0007the\\u0007will\\u0007and\\u0007 other\\u0007valuable\\u0007papers\\u0007or\\u0007items\\u0007may\\u0007be\\u0007in\\u0007the\\u0007safe\\u0007deposit\\u0007box.\\u0007If\\u0007a\\u0007will\\u0007 is\\u0007discovered\\u0007in\\u0007the\\u0007safe\\u0007deposit\\u0007box,\\u0007it\\u0007must\\u0007be\\u0007filed\\u0007with\\u0007the\\u0007Clerk\\u0007 of\\u0007Superior\\u0007Court.\\u0007[G.S.\\u000728A-15-13(d)].\\u0007If\\u0007there\\u0007is\\u0007a\\u0007will,\\u0007the\\u0007Clerk\\u0007of\\u0007 Superior\\u0007Court,\\u0007upon\\u0007application\\u0007[Application For Probate And Letters, AOC-E-201],\\u0007issues\\u0007“letters”\\u0007to\\u0007the\\u0007person\\u0007who\\u0007qualifies\\u0007as\\u0007executor of\\u0007the\\u0007will.\\u0007“Letters\\u0007Testamentary”\\u0007[Letters,\\u0007AOC-E-403]\\u0007are\\u0007the\\u0007official\\u0007 written\\u0007authorization\\u0007for\\u0007a\\u0007person\\u0007to\\u0007carry\\u0007out\\u0007the\\u0007responsibilities\\u0007of\\u0007 executor\\u0007of\\u0007a\\u0007will.\\u0007 \\u0007 (c)\\u0007 \\u0007If\\u0007the\\u0007decedent\\u0007dies\\u0007intestate,\\u0007that\\u0007is,\\u0007without\\u0007leaving\\u0007a\\u0007will,\\u0007“letters”\\u0007 are\\u0007issued\\u0007by\\u0007the\\u0007Clerk\\u0007of\\u0007Superior\\u0007Court,\\u0007upon\\u0007application,\\u0007[Application For Letters Of Administration,\\u0007AOC-E-202]\\u0007to\\u0007the\\u0007person\\u0007who\\u0007qualifies\\u0007 as\\u0007administrator\\u0007of\\u0007the\\u0007estate.\\u0007“Letters”\\u0007[AOC-E-403]\\u0007are\\u0007the\\u0007official\\u0007 written\\u0007authorization\\u0007for\\u0007a\\u0007person\\u0007to\\u0007carry\\u0007out\\u0007the\\u0007responsibilities\\u0007of\\u0007 administrator\\u0007of\\u0007an\\u0007estate.\\u0007[G.S.\\u000728A-4-1(b)]. \\u0007 (d)\\u0007 \\u0007The\\u0007term\\u0007“personal\\u0007representative”\\u0007is\\u0007used\\u0007to\\u0007refer\\u0007to\\u0007either\\u0007an\\u0007 executor\\u0007or\\u0007an\\u0007administrator.\\u0007This\\u0007person\\u0007has\\u0007a\\u0007fiduciary\\u0007duty\\u0007to\\u0007act\\u0007in\\u0007 best\\u0007interests\\u0007of\\u0007the\\u0007estate. 2. Qualification as Personal Representative (a) Application to Qualify [Application For Probate And Letters, AOC-E-201, or Application For Letters Of Administration, AOC-E-202] \\u0007 \\u0007 \\u0007A\\u0007person\\u0007who\\u0007seeks\\u0007to\\u0007qualify\\u0007as\\u0007a\\u0007personal\\u0007representative\\u0007must\\u0007apply\\u0007 to\\u0007the\\u0007Clerk\\u0007of\\u0007Superior\\u0007Court\\u0007on\\u0007a\\u0007form\\u0007provided\\u0007by\\u0007the\\u0007clerk’s\\u0007office.\\u0007 The\\u0007form\\u0007calls\\u0007for\\u0007a\\u0007preliminary\\u0007inventory\\u0007of\\u0007all\\u0007assets\\u0007of\\u0007the\\u0007decedent\\u0007 as of the date of death.\\u0007Therefore,\\u0007the\\u0007applicant\\u0007will\\u0007need\\u0007to\\u0007have\\u0007a\\u0007 general\\u0007knowledge\\u0007of\\u0007the\\u0007decedent’s\\u0007real\\u0007estate,\\u0007bank\\u0007accounts,\\u0007stocks,\\u0007 bonds,\\u0007motor\\u0007vehicles,\\u0007and\\u0007other\\u0007personal\\u0007property,\\u0007and\\u0007an\\u0007estimated\\u0007 value\\u0007of\\u0007these\\u0007assets,\\u0007to\\u0007complete\\u0007the\\u0007application.\\u0007The\\u0007instructions\\u0007for\\u0007 that\\u0007form\\u0007assist\\u0007you\\u0007in\\u0007completing\\u0007the\\u0007form.\\u0007[G.S.\\u000728A-6-1(a)]. Estate Procedures | April 2016 1 (b) Qualified Persons \\u0007 \\u0007 \\u0007If\\u0007the\\u0007decedent\\u0007did\\u0007not\\u0007name\\u0007an\\u0007executor\\u0007in\\u0007the\\u0007will\\u0007or\\u0007dies\\u0007intestate\\u0007 (without\\u0007a\\u0007will),\\u0007the\\u0007Clerk\\u0007of\\u0007Superior\\u0007Court\\u0007will\\u0007grant\\u0007letters\\u0007of\\u0007 administration\\u0007to\\u0007a\\u0007person(s)\\u0007who\\u0007applies\\u0007and\\u0007is\\u0007qualified\\u0007to\\u0007serve,\\u0007in\\u0007 the\\u0007following\\u0007order: (1)\\u0007 The\\u0007surviving\\u0007spouse\\u0007of\\u0007the\\u0007decedent; (2)\\u0007 \\u0007Anyone\\u0007who\\u0007is\\u0007to\\u0007receive\\u0007property\\u0007as\\u0007indicated\\u0007by\\u0007the\\u0007will\\u0007of\\u0007the\\u0007 decedent; (3)\\u0007 \\u0007Anyone\\u0007who\\u0007is\\u0007entitled\\u0007to\\u0007receive\\u0007property\\u0007of\\u0007the\\u0007decedent\\u0007by\\u0007law\\u0007 in\\u0007the\\u0007absence\\u0007of\\u0007a\\u0007will; (4)\\u0007 Any\\u0007next\\u0007of\\u0007kin; (5)\\u0007 \\u0007Any\\u0007creditor\\u0007to\\u0007whom\\u0007the\\u0007decedent\\u0007became\\u0007obligated\\u0007prior\\u0007to\\u0007death; (6)\\u0007 \\u0007Any\\u0007person\\u0007of\\u0007good\\u0007character\\u0007residing\\u0007in\\u0007the\\u0007county\\u0007who\\u0007applies\\u0007 with the Clerk of Superior Court. (c) Disqualified persons \\u0007 \\u0007 No\\u0007person\\u0007may\\u0007serve\\u0007as\\u0007a\\u0007personal\\u0007representative\\u0007who: (1)\\u0007 Is\\u0007under\\u000718\\u0007years\\u0007of\\u0007age; (2)\\u0007 \\u0007Has\\u0007been\\u0007adjudged\\u0007incompetent\\u0007by\\u0007the\\u0007court\\u0007and\\u0007remains\\u0007under\\u0007 such\\u0007disability; (3)\\u0007 \\u0007Is\\u0007a\\u0007convicted\\u0007felon\\u0007whose\\u0007citizenship\\u0007has\\u0007not\\u0007been\\u0007restored; (4)\\u0007 \\u0007Is\\u0007a\\u0007nonresident\\u0007of\\u0007this\\u0007state\\u0007who\\u0007has\\u0007not\\u0007appointed\\u0007a\\u0007resident\\u0007of\\u0007 the\\u0007state\\u0007to\\u0007accept\\u0007service\\u0007of\\u0007process\\u0007in\\u0007all\\u0007actions\\u0007or\\u0007proceedings\\u0007 with\\u0007respect\\u0007to\\u0007the\\u0007estate; (5)\\u0007 \\u0007Is\\u0007a\\u0007corporation\\u0007not\\u0007authorized\\u0007to\\u0007act\\u0007as\\u0007a\\u0007personal\\u0007representative\\u0007 in\\u0007this\\u0007state; (6)\\u0007 \\u0007Has\\u0007committed\\u0007acts\\u0007which\\u0007by\\u0007law\\u0007constitute\\u0007a\\u0007forfeiture\\u0007of\\u0007the\\u0007 right\\u0007to\\u0007serve; (7)\\u0007 Is\\u0007illiterate; 2 Estate Procedures | April 2016 (8)\\u0007 \\u0007Is\\u0007a\\u0007person\\u0007whom\\u0007the\\u0007Clerk\\u0007of\\u0007Superior\\u0007Court\\u0007finds\\u0007otherwise\\u0007 unsuitable; (9)\\u0007 \\u0007Was\\u0007previously\\u0007designated\\u0007as\\u0007executor\\u0007of\\u0007the\\u0007estate\\u0007but\\u0007has\\u0007 renounced\\u0007that\\u0007office\\u0007or\\u0007otherwise\\u0007chose\\u0007not\\u0007to\\u0007carry\\u0007out\\u0007the\\u0007 duties\\u0007of\\u0007the\\u0007personal\\u0007representative.\\u0007[G.S.\\u000728A-4-2]. (d) Oath/Affirmation [Oath/Affirmation, AOC-E-400] \\u0007 \\u0007 \\u0007A\\u0007person\\u0007qualifying\\u0007as\\u0007personal\\u0007representative\\u0007must\\u0007take\\u0007an\\u0007oath\\u0007or\\u0007 make\\u0007an\\u0007affirmation\\u0007to\\u0007carry\\u0007out\\u0007the\\u0007duties\\u0007faithfully\\u0007and\\u0007honestly.\\u0007[G.S.\\u0007 28A - 7 - 1]. (e) Bond [Bond, AOC-E-401] Generally, an executor\\u0007of\\u0007a\\u0007will\\u0007who\\u0007is\\u0007a\\u0007North\\u0007Carolina\\u0007resident\\u0007is\\u0007not\\u0007 required\\u0007to\\u0007furnish\\u0007a\\u0007bond\\u0007before\\u0007being\\u0007authorized\\u0007to\\u0007act\\u0007as\\u0007executor,\\u0007 unless\\u0007the\\u0007will\\u0007expressly\\u0007requires\\u0007that\\u0007bond\\u0007be\\u0007furnished.\\u0007However,\\u0007 there\\u0007are\\u0007exceptions,\\u0007and\\u0007the\\u0007Clerk\\u0007of\\u0007Superior\\u0007Court\\u0007always\\u0007has\\u0007the\\u0007 discretion\\u0007to\\u0007require\\u0007a\\u0007bond.\\u0007An\\u0007administrator\\u0007of\\u0007an\\u0007estate\\u0007is\\u0007required\\u0007 to\\u0007furnish\\u0007a\\u0007bond\\u0007unless\\u0007all\\u0007the\\u0007heirs\\u0007are\\u000718\\u0007years\\u0007of\\u0007age\\u0007or\\u0007older,\\u0007 of\\u0007sound\\u0007mind\\u0007and\\u0007have\\u0007filed\\u0007written\\u0007waivers\\u0007[Waivers Of Personal Representative’s Bond, AOC-E-404]\\u0007of\\u0007the\\u0007bond\\u0007requirement.\\u0007However,\\u0007 no\\u0007bond\\u0007is\\u0007required\\u0007of\\u0007an\\u0007administrator\\u0007if\\u0007the\\u0007administrator\\u0007is\\u0007the\\u0007sole\\u0007 heir.\\u0007If\\u0007the\\u0007sole\\u0007purpose\\u0007of\\u0007the\\u0007appointment\\u0007is\\u0007to\\u0007bring\\u0007a\\u0007wrongful\\u0007death\\u0007 lawsuit,\\u0007a\\u0007bond\\u0007is\\u0007not\\u0007required\\u0007until\\u0007immediately\\u0007prior\\u0007to\\u0007the\\u0007receipt\\u0007of\\u0007 the\\u0007wrongful\\u0007death\\u0007funds.\\u0007[G.S.\\u000728A-8-1].\\u0007Bond is required (and cannot be waived) when an administrator is not a North Carolina resident. [See G.S.\\u000728A-8-1(b)(6)]. 3. Authority of Personal Representative A\\u0007personal\\u0007representative\\u0007is\\u0007authorized\\u0007to\\u0007collect\\u0007assets,\\u0007pay\\u0007claims,\\u0007 and\\u0007make\\u0007all\\u0007disbursements\\u0007necessary\\u0007to\\u0007settle\\u0007an\\u0007estate\\u0007and\\u0007to\\u0007 distribute\\u0007the\\u0007assets\\u0007in\\u0007an\\u0007orderly,\\u0007accurate,\\u0007and\\u0007timely\\u0007manner.\\u0007Before\\u0007 the\\u0007personal\\u0007representative\\u0007can\\u0007sell\\u0007any\\u0007real\\u0007property\\u0007of\\u0007the\\u0007decedent’s\\u0007 estate\\u0007to\\u0007generate\\u0007cash\\u0007with\\u0007which\\u0007to\\u0007pay\\u0007debts\\u0007of\\u0007the\\u0007estate,\\u0007the\\u0007 personal\\u0007representative\\u0007must\\u0007petition\\u0007the\\u0007Clerk\\u0007of\\u0007Superior\\u0007Court\\u0007for\\u0007 permission\\u0007to\\u0007sell\\u0007such\\u0007real\\u0007estate.\\u0007However,\\u0007the\\u0007clerk’s\\u0007approval\\u0007is\\u0007 not\\u0007needed\\u0007if\\u0007the\\u0007will\\u0007expressly\\u0007directs\\u0007the\\u0007executor\\u0007to\\u0007sell\\u0007the\\u0007real\\u0007 property.\\u0007[G.S.\\u000728A-13-3,\\u0007G.S.\\u000728A-15-1,\\u0007G.S.\\u000728A-17-1]. Estate Procedures | April 2016 3 4. Notice to Creditors [Affidavit Of Notice To Creditors, AOC-E-307] Except\\u0007for\\u0007estates\\u0007opened\\u0007solely\\u0007for\\u0007purposes\\u0007of\\u0007a\\u0007wrongful\\u0007death\\u0007 action,\\u0007after\\u0007letters\\u0007are\\u0007issued,\\u0007a\\u0007personal\\u0007representative\\u0007must\\u0007 cause\\u0007a\\u0007notice\\u0007for\\u0007creditor’s\\u0007claims\\u0007against\\u0007the\\u0007estate\\u0007to\\u0007be\\u0007placed\\u0007 in\\u0007a\\u0007newspaper\\u0007“qualified\\u0007to\\u0007publish\\u0007legal\\u0007advertisements”\\u0007which\\u0007is\\u0007 published\\u0007in\\u0007the\\u0007county\\u0007where\\u0007the\\u0007estate\\u0007is\\u0007being\\u0007administered.\\u0007If\\u0007there\\u0007 is\\u0007no\\u0007qualified\\u0007newspaper\\u0007printed\\u0007in\\u0007the\\u0007county,\\u0007then: (i)\\u0007 \\u0007the\\u0007notice\\u0007must\\u0007be\\u0007published\\u0007in\\u0007a\\u0007newspaper\\u0007of\\u0007general\\u0007circulation\\u0007 in\\u0007the\\u0007county\\u0007and\\u0007posted\\u0007at\\u0007the\\u0007courthouse,\\u0007or\\u0007 (ii)\\u0007\\u0007 \\u0007a\\u0007copy\\u0007of\\u0007the\\u0007notice\\u0007must\\u0007be\\u0007posted\\u0007at\\u0007the\\u0007courthouse\\u0007and\\u0007in\\u0007four\\u0007 other\\u0007public\\u0007places\\u0007in\\u0007the\\u0007county.\\u0007 Notices\\u0007to\\u0007creditors\\u0007must\\u0007be\\u0007published\\u0007once\\u0007a\\u0007week\\u0007for\\u0007four\\u0007(4)\\u0007 consecutive\\u0007weeks\\u0007and\\u0007should\\u0007state\\u0007that\\u0007claims\\u0007must\\u0007be\\u0007filed\\u0007by\\u0007a\\u0007 date\\u0007certain,\\u0007which\\u0007date\\u0007is\\u0007at\\u0007least\\u0007three\\u0007(3)\\u0007months\\u0007from\\u0007the\\u0007date\\u0007of\\u0007 first\\u0007publication\\u0007of\\u0007the\\u0007notice.\\u0007Posted\\u0007notices\\u0007must\\u0007state\\u0007that\\u0007claims\\u0007 must\\u0007be\\u0007filed\\u0007by\\u0007a\\u0007date\\u0007certain,\\u0007which\\u0007date\\u0007is\\u0007at\\u0007least\\u0007three\\u0007(3)\\u0007months\\u0007 from\\u0007the\\u0007date\\u0007of\\u0007first\\u0007posting\\u0007of\\u0007the\\u0007notice.\\u0007Within\\u0007seventy-five\\u0007(75)\\u0007 days\\u0007after\\u0007the\\u0007granting\\u0007of\\u0007letters\\u0007and\\u0007prior\\u0007to\\u0007filing\\u0007proof\\u0007of\\u0007publication\\u0007 and/or\\u0007posting\\u0007with\\u0007the\\u0007Clerk\\u0007of\\u0007Superior\\u0007Court’s\\u0007office,\\u0007the\\u0007personal\\u0007 representative\\u0007must\\u0007also\\u0007personally\\u0007deliver\\u0007or\\u0007send\\u0007by\\u0007first\\u0007class\\u0007mail\\u0007a\\u0007 notice\\u0007about\\u0007how,\\u0007when,\\u0007and\\u0007where\\u0007to\\u0007file\\u0007claims\\u0007against\\u0007the\\u0007estate\\u0007to\\u0007 all\\u0007creditors\\u0007(including\\u0007the\\u0007Department\\u0007of\\u0007Health\\u0007and\\u0007Human\\u0007Services,\\u0007 Division\\u0007of\\u0007Medical\\u0007Assistance,\\u0007if\\u0007at\\u0007the\\u0007time\\u0007of\\u0007the\\u0007decedent’s\\u0007death\\u0007 the\\u0007decedent\\u0007was\\u0007receiving\\u0007Medicaid)\\u0007who\\u0007are\\u0007actually\\u0007known\\u0007or\\u0007can\\u0007 be\\u0007discovered\\u0007upon\\u0007reasonable\\u0007investigation.\\u0007However,\\u0007no\\u0007notice\\u0007need\\u0007 be\\u0007delivered\\u0007or\\u0007mailed\\u0007with\\u0007respect\\u0007to\\u0007any\\u0007claim\\u0007that\\u0007the\\u0007personal\\u0007 representative\\u0007already\\u0007recognizes\\u0007as\\u0007valid\\u0007and\\u0007has\\u0007or\\u0007will\\u0007pay\\u0007the\\u0007 claim.\\u0007Following\\u0007publication,\\u0007a\\u0007copy\\u0007of\\u0007the\\u0007notice,\\u0007an\\u0007affidavit\\u0007from\\u0007 the\\u0007newspaper\\u0007attesting\\u0007to\\u0007publication,\\u0007and,\\u0007as\\u0007applicable,\\u0007an\\u0007affidavit\\u0007 from\\u0007the\\u0007personal\\u0007representative\\u0007attesting\\u0007that\\u0007he\\u0007or\\u0007she\\u0007has\\u0007mailed\\u0007or\\u0007 personally\\u0007delivered \\u0007the \\u0007notice,\\u0007must\\u0007be\\u0007filed\\u0007with\\u0007the\\u0007Clerk\\u0007of\\u0007Superior\\u0007 Court.\\u0007[G.S.\\u000728A-14-1,\\u0007G.S.\\u000728A-14-2]. 5. Filing an Inventory [Inventory For Decedent’s Estate, AOC-E-505] Within\\u0007three\\u0007(3)\\u0007months\\u0007from\\u0007the\\u0007date\\u0007of\\u0007qualification,\\u0007the\\u0007personal\\u0007 representative\\u0007must\\u0007file\\u0007with\\u0007the\\u0007Clerk\\u0007of\\u0007Superior\\u0007Court’s\\u0007office\\u0007an\\u0007 accurate\\u0007inventory\\u0007of\\u0007the\\u0007estate,\\u0007giving\\u0007descriptions\\u0007and\\u0007values\\u0007of\\u0007all\\u0007 real\\u0007and\\u0007personal\\u0007property\\u0007of\\u0007the\\u0007decedent\\u0007as of the date of death. The\\u0007personal\\u0007representative\\u0007should\\u0007obtain\\u0007copies\\u0007of\\u0007signature\\u0007cards\\u0007 and\\u0007deposit\\u0007contracts\\u0007associated\\u0007with\\u0007any\\u0007joint\\u0007accounts\\u0007from\\u0007the\\u0007 depository\\u0007financial\\u0007institution\\u0007and\\u0007submit\\u0007them\\u0007with\\u0007the\\u0007inventory.\\u0007 . 4 Estate Procedures | April 2016 Clerks\\u0007may\\u0007require\\u0007supporting\\u0007documentation\\u0007for\\u0007the\\u0007information\\u0007 provided\\u0007on\\u0007the\\u0007inventory.\\u0007Property\\u0007discovered\\u0007after\\u0007an\\u0007inventory\\u0007has\\u0007 been\\u0007filed\\u0007must\\u0007be\\u0007reported\\u0007on\\u0007a\\u0007supplemental\\u0007inventory.\\u0007[G.S.\\u000728A-20- 1,\\u0007G.S.\\u000728A-20-3].\\u0007Income\\u0007of\\u0007the\\u0007estate,\\u0007property\\u0007acquired\\u0007by\\u0007the\\u0007estate\\u0007 after\\u0007the\\u0007decedent’s\\u0007death,\\u0007or\\u0007asset\\u0007conversions\\u0007(e.g.\\u0007sale\\u0007of\\u0007real\\u0007estate\\u0007 or\\u0007stock,\\u0007foreclosure\\u0007of\\u0007deed\\u0007of\\u0007trust,\\u0007etc.)\\u0007must\\u0007be\\u0007reported\\u0007on\\u0007the\\u0007 next\\u0007accounting.\\u0007[G.S.\\u000728A-21-1]. 6. Year’s Allowance [Application And Assignment Year’s Allowance, AOC-E-100] An\\u0007application\\u0007for\\u0007a\\u0007year’s\\u0007allowance\\u0007for\\u0007the\\u0007surviving\\u0007spouse\\u0007and / or\\u0007 dependent\\u0007child(ren)\\u0007may\\u0007be\\u0007filed\\u0007with\\u0007the\\u0007clerk\\u0007at\\u0007any\\u0007time\\u0007within\\u0007 one\\u0007(1)\\u0007year\\u0007of\\u0007the\\u0007decedent’s\\u0007death.\\u0007The\\u0007clerk\\u0007or\\u0007magistrate\\u0007will\\u0007 hold\\u0007a\\u0007hearing\\u0007on\\u0007the\\u0007application.\\u0007The\\u0007allowance\\u0007will\\u0007be\\u0007entered\\u0007on\\u0007 the\\u0007application\\u0007form\\u0007by\\u0007the\\u0007clerk\\u0007or\\u0007magistrate.\\u0007The\\u0007allowance\\u0007will\\u0007be\\u0007 from\\u0007cash\\u0007or\\u0007personal\\u0007property\\u0007or\\u0007a\\u0007combination\\u0007of\\u0007both,\\u0007but\\u0007does\\u0007not\\u0007 include\\u0007real\\u0007estate.\\u0007The\\u0007allowance\\u0007should\\u0007be\\u0007paid\\u0007as\\u0007a\\u0007priority\\u0007claim\\u0007 before\\u0007any\\u0007other\\u0007claims\\u0007against\\u0007the\\u0007estate\\u0007are\\u0007paid.\\u0007The\\u0007amount\\u0007of\\u0007the\\u0007 spousal\\u0007allowance\\u0007is\\u0007$20,000\\u0007for\\u0007a\\u0007surviving\\u0007spouse\\u0007if\\u0007the\\u0007decedent\\u0007 died\\u0007on\\u0007or\\u0007before\\u0007December\\u000731,\\u00072013,\\u0007and\\u0007$30,000\\u0007for\\u0007a\\u0007surviving\\u0007 spouse\\u0007if\\u0007the\\u0007decedent\\u0007died\\u0007on\\u0007or\\u0007after\\u0007January\\u00071,\\u00072014.\\u0007An\\u0007allowance\\u0007 of\\u0007 $5,000\\u0007 may\\u0007 also\\u0007 be\\u0007 available\\u0007 for\\u0007 each\\u0007 surviving\\u0007 child\\u0007 of\\u0007 the\\u0007 decedent.\\u0007 [G.S.\\u000730-15,\\u0007G.S.\\u000730-17]. 7A. Real Property – Rents, Expenses Unless\\u0007real\\u0007property\\u0007is\\u0007willed\\u0007directly\\u0007to\\u0007the\\u0007estate,\\u0007title\\u0007to\\u0007the\\u0007land\\u0007 generally\\u0007vests\\u0007in\\u0007the\\u0007heirs\\u0007and\\u0007passes\\u0007outside\\u0007the\\u0007administered\\u0007estate.\\u0007 Accordingly,\\u0007rents\\u0007from\\u0007those\\u0007properties\\u0007are\\u0007not\\u0007income\\u0007to\\u0007the\\u0007estate\\u0007 and\\u0007estate\\u0007funds\\u0007may\\u0007not\\u0007be\\u0007used\\u0007to\\u0007pay\\u0007real\\u0007estate\\u0007expenses,\\u0007such\\u0007as\\u0007 mortgages,\\u0007taxes,\\u0007insurance\\u0007or\\u0007utilities. If\\u0007real\\u0007property\\u0007not\\u0007willed\\u0007to\\u0007the\\u0007estate\\u0007is\\u0007needed\\u0007to\\u0007pay\\u0007claims,\\u0007it\\u0007can\\u0007 be\\u0007brought\\u0007into\\u0007the\\u0007estate\\u0007by\\u0007filing\\u0007a\\u0007special\\u0007proceeding\\u0007before\\u0007the\\u0007 Clerk.\\u0007[G.S.\\u000728A-17-2]. 7B. Encumbered/Mortgaged Property When\\u0007items\\u0007of\\u0007real\\u0007or\\u0007personal\\u0007property\\u0007are\\u0007specifically\\u0007willed\\u0007to\\u0007an\\u0007 heir,\\u0007that\\u0007heir\\u0007takes\\u0007the\\u0007property\\u0007subject\\u0007to\\u0007any\\u0007encumbrances\\u0007thereon,\\u0007 and\\u0007without\\u0007a\\u0007right\\u0007to\\u0007have\\u0007assets\\u0007of\\u0007the\\u0007estate\\u0007discharge\\u0007the\\u0007secured\\u0007 obligation.\\u0007[G.S.\\u000728A-15-3].\\u0007This\\u0007does\\u0007not\\u0007limit\\u0007the\\u0007remedies\\u0007of\\u0007a\\u0007 Estate Procedures | April 2016 5 secured\\u0007creditor\\u0007against\\u0007the\\u0007heir\\u0007or\\u0007the\\u0007estate\\u0007if\\u0007the\\u0007heir\\u0007or\\u0007estate\\u0007fails\\u0007 to\\u0007make\\u0007payment\\u0007on\\u0007the\\u0007encumbrances. If\\u0007items\\u0007of\\u0007real\\u0007or\\u0007personal\\u0007property\\u0007are\\u0007assets\\u0007of\\u0007(titled\\u0007to)\\u0007the\\u0007 administered\\u0007estate\\u0007and\\u0007subject\\u0007to\\u0007encumbrances,\\u0007the\\u0007personal\\u0007 representative\\u0007may\\u0007pay\\u0007the\\u0007encumbrance,\\u0007if\\u0007that\\u0007is\\u0007in\\u0007the\\u0007best\\u0007interests\\u0007 of\\u0007the\\u0007estate.\\u0007However,\\u0007payment\\u0007of\\u0007the\\u0007encumbrance\\u0007must\\u0007be\\u0007taken\\u0007 into\\u0007account\\u0007in\\u0007calculating\\u0007the\\u0007division\\u0007of\\u0007the\\u0007estate\\u0007and\\u0007does\\u0007not\\u0007 increase\\u0007the\\u0007share\\u0007of\\u0007the\\u0007distributee\\u0007of\\u0007that\\u0007asset.\\u0007[G.S.\\u000728A-15-4]. 8. Claims All\\u0007claims\\u0007against\\u0007the\\u0007decedent’s\\u0007estate\\u0007which\\u0007arose\\u0007before\\u0007the\\u0007death\\u0007of\\u0007 the\\u0007decedent,\\u0007other\\u0007than\\u0007taxes\\u0007and\\u0007claims\\u0007covered\\u0007by\\u0007insurance,\\u0007must\\u0007 be\\u0007presented\\u0007to\\u0007the\\u0007personal\\u0007representative\\u0007by\\u0007the\\u0007date\\u0007specified\\u0007in\\u0007the\\u0007 notice\\u0007to\\u0007creditors,\\u0007or\\u0007forever\\u0007be\\u0007barred.\\u0007[G.S.\\u000728A-19-3]. (a) Insufficient Funds To Pay All Claims \\u0007 \\u0007 \\u0007In\\u0007order\\u0007to\\u0007determine\\u0007if\\u0007there\\u0007will\\u0007be\\u0007sufficient\\u0007funds\\u0007with\\u0007which\\u0007to\\u0007pay\\u0007 claims,\\u0007the\\u0007personal\\u0007representative\\u0007should\\u0007not\\u0007pay\\u0007any\\u0007claims\\u0007until\\u0007after\\u0007 the\\u0007time\\u0007for\\u0007filing\\u0007claims\\u0007has\\u0007expired. \\u0007 \\u0007 \\u0007If\\u0007the\\u0007estate\\u0007is\\u0007not\\u0007sufficient\\u0007to\\u0007pay\\u0007all\\u0007of\\u0007the\\u0007creditors\\u0007in\\u0007every\\u0007class,\\u0007the\\u0007 personal\\u0007representative\\u0007should\\u0007pay\\u0007in\\u0007full\\u0007those\\u0007classes\\u0007of\\u0007creditors\\u0007for\\u0007 which\\u0007there\\u0007is\\u0007sufficient\\u0007money,\\u0007starting\\u0007with\\u0007those\\u0007at\\u0007the\\u0007top\\u0007of\\u0007the\\u0007 priority\\u0007list\\u0007as\\u0007listed\\u0007in\\u0007paragraph\\u00078(b).\\u0007Then\\u0007the\\u0007personal\\u0007representative\\u0007 should\\u0007distribute\\u0007the\\u0007remaining\\u0007money\\u0007proportionally\\u0007among\\u0007each\\u0007 creditor\\u0007of\\u0007the\\u0007next\\u0007highest\\u0007class.\\u0007[G.S.\\u000728A-19-6]. (b) Order Of Priority Of Claims \\u0007 \\u0007 \\u0007After\\u0007payment\\u0007of\\u0007the\\u0007costs\\u0007and\\u0007expenses\\u0007of\\u0007administration,\\u0007including the year’s allowance,\\u0007the\\u0007personal\\u0007representative\\u0007must\\u0007pay\\u0007claims\\u0007 against\\u0007the\\u0007estate\\u0007in\\u0007the\\u0007following\\u0007order:\\u0007[G.S.\\u000728A-19-6]. (1)\\u0007 \\u0007Claims\\u0007which\\u0007by\\u0007law\\u0007have\\u0007a\\u0007specific\\u0007lien\\u0007on\\u0007property\\u0007up\\u0007to\\u0007the\\u0007 amount\\u0007of\\u0007the\\u0007value\\u0007of\\u0007such\\u0007property. (2)\\u0007\\u0007Funeral\\u0007Expenses.\\u0007For\\u0007the\\u0007estates\\u0007of\\u0007decedents\\u0007dying\\u0007on\\u0007or\\u0007after\\u0007 10 / 1 / 09,\\u0007funeral\\u0007expenses\\u0007of\\u0007up\\u0007to\\u0007$3,500.\\u0007For\\u0007the\\u0007estates\\u0007of\\u0007 decedents\\u0007dying\\u0007on\\u0007or\\u0007after\\u000710 / 1 / 09,\\u0007the\\u0007funeral\\u0007expense\\u0007priority\\u0007 is\\u0007immediately\\u0007followed\\u0007by\\u0007a\\u0007new\\u0007priority\\u0007of\\u0007up\\u0007to\\u0007$1,500\\u0007for\\u0007costs\\u0007 associated\\u0007with\\u0007the\\u0007purchase\\u0007of\\u0007a\\u0007burial\\u0007site\\u0007and\\u0007gravestone.\\u0007The\\u0007 6 Estate Procedures | April 2016 balance\\u0007of\\u0007funeral\\u0007expenses,\\u0007above\\u0007the\\u0007level\\u0007of\\u0007the\\u0007preferences\\u0007set\\u0007 in\\u0007this\\u0007paragraph,\\u0007has\\u0007no\\u0007preference,\\u0007and\\u0007should\\u0007be\\u0007paid\\u0007as\\u0007all\\u0007other\\u0007 claims\\u0007in\\u0007#8\\u0007below. (3) \\u0007 \\u0007All\\u0007dues,\\u0007taxes,\\u0007and\\u0007other\\u0007claims\\u0007with\\u0007preference\\u0007under\\u0007federal\\u0007law. (4\\u0007)\\u0007 \\u0007All\\u0007dues,\\u0007taxes,\\u0007and\\u0007other\\u0007claims\\u0007with\\u0007preference\\u0007under\\u0007the\\u0007laws\\u0007of\\u0007 the\\u0007State\\u0007of\\u0007North\\u0007Carolina\\u0007or\\u0007under\\u0007the\\u0007laws\\u0007of\\u0007local\\u0007governments\\u0007 in North Carolina. (5)\\u0007 \\u0007Judgments\\u0007of\\u0007any\\u0007court\\u0007of\\u0007competent\\u0007jurisdiction\\u0007within\\u0007the\\u0007State\\u0007 of\\u0007North\\u0007Carolina,\\u0007docketed\\u0007and\\u0007in\\u0007force,\\u0007to\\u0007the\\u0007extent\\u0007to\\u0007which\\u0007 the\\u0007judgments\\u0007were\\u0007liens\\u0007on\\u0007the\\u0007property\\u0007of\\u0007the\\u0007decedent\\u0007at\\u0007the\\u0007 time\\u0007of\\u0007death,\\u0007and\\u0007Medicaid\\u0007claims\\u0007filed\\u0007under\\u0007G.S.\\u0007108A-70.5. (6)\\u0007 \\u0007Wages\\u0007due\\u0007any\\u0007employee\\u0007of\\u0007the\\u0007decedent\\u0007for\\u0007a\\u0007period\\u0007of\\u0007not\\u0007 more\\u0007than\\u0007twelve\\u0007(12)\\u0007months\\u0007immediately\\u0007preceding\\u0007the\\u0007death\\u0007 of\\u0007the\\u0007decedent;\\u0007the\\u0007cost\\u0007of\\u0007any\\u0007medical\\u0007services\\u0007received\\u0007during\\u0007 the\\u0007twelve\\u0007(12)\\u0007months\\u0007preceding\\u0007the\\u0007death\\u0007of\\u0007the\\u0007decedent;\\u0007and\\u0007 the\\u0007cost\\u0007of\\u0007necessary\\u0007drugs\\u0007and\\u0007all\\u0007other\\u0007medical\\u0007supplies\\u0007incurred\\u0007 during\\u0007the\\u0007last\\u0007illness\\u0007of\\u0007the\\u0007decedent\\u0007(not\\u0007to\\u0007exceed\\u000712\\u0007months). (7a)\\u0007 A\\u0007claim\\u0007for\\u0007equitable\\u0007distribution. (7b)\\u0007 \\u0007Farm\\u0007operation\\u0007expenses\\u0007through\\u0007harvest\\u0007under\\u0007G.S.\\u000728A-13-4. (8)\\u0007 All\\u0007other\\u0007claims\\u0007(for\\u0007example,\\u0007credit\\u0007card\\u0007debt). 9. Filing Individual and Estate Tax Returns Depending\\u0007on\\u0007the\\u0007value\\u0007of\\u0007the\\u0007decedent’s\\u0007gross\\u0007estate\\u0007combined\\u0007with\\u0007 adjusted\\u0007 taxable \\u0007gifts\\u0007 and\\u0007 any\\u0007 specific\\u0007 exemption,\\u0007and\\u0007 depending\\u0007on\\u0007 the\\u0007 date\\u0007on\\u0007which\\u0007the\\u0007decedent\\u0007died,\\u0007state\\u0007and\\u0007federal\\u0007taxes\\u0007may\\u0007be\\u0007due\\u0007 and\\u0007state\\u0007and\\u0007federal\\u0007fiduciary\\u0007income\\u0007tax\\u0007returns\\u0007may\\u0007also\\u0007be\\u0007required.\\u0007 Following\\u0007qualification,\\u0007the\\u0007personal\\u0007representative\\u0007should\\u0007promptly\\u0007 contact\\u0007state\\u0007and\\u0007federal\\u0007tax\\u0007offices\\u0007or\\u0007a\\u0007tax\\u0007professional\\u0007to\\u0007determine\\u0007 what\\u0007tax\\u0007information,\\u0007if\\u0007any,\\u0007should\\u0007be\\u0007filed\\u0007with\\u0007those\\u0007offices.\\u0007Relevant\\u0007 tax\\u0007forms\\u0007used\\u0007in\\u0007settlement\\u0007of\\u0007the\\u0007estate\\u0007may\\u0007be\\u0007obtained\\u0007from\\u0007the\\u0007 North\\u0007Carolina\\u0007Department\\u0007of\\u0007Revenue\\u0007at\\u00071-877-252-3052.\\u0007If\\u0007estate\\u0007 tax\\u0007returns\\u0007are\\u0007filed,\\u0007the\\u0007personal\\u0007representative\\u0007should\\u0007obtain\\u0007closing\\u0007 letters\\u0007from\\u0007the\\u0007taxing\\u0007authorities\\u0007and\\u0007file\\u0007copies\\u0007with\\u0007the\\u0007clerk. Estate Procedures | April 2016 7 If\\u0007no\\u0007State\\u0007estate\\u0007or\\u0007inheritance\\u0007taxes\\u0007are\\u0007due,\\u0007the\\u0007personal\\u0007 representative\\u0007should\\u0007provide\\u0007the\\u0007clerk\\u0007of\\u0007court\\u0007with\\u0007a\\u0007certification\\u0007that\\u0007 no\\u0007estate\\u0007or\\u0007inheritance\\u0007tax\\u0007returns\\u0007were\\u0007required\\u0007to\\u0007be\\u0007filed\\u0007[Estate Tax Certification (For Decedents Dying On Or After 1/1/99),\\u0007AOC-E-212,\\u0007 or Inheritance And Estate Tax Certification\\u0007(for\\u0007decedents\\u0007dying\\u0007prior\\u0007 to\\u00071/1/99),\\u0007AOC-E-207].\\u0007In\\u0007the\\u0007event\\u0007that\\u0007State\\u0007estate\\u0007taxes\\u0007were\\u0007due,\\u0007 the\\u0007personal\\u0007representative\\u0007must\\u0007provide\\u0007the\\u0007clerk\\u0007of\\u0007court\\u0007with\\u0007a\\u0007 certificate\\u0007furnished\\u0007by\\u0007the\\u0007North\\u0007Carolina\\u0007Secretary\\u0007of\\u0007Revenue,\\u0007stating\\u0007 the\\u0007estate\\u0007tax\\u0007liability\\u0007has\\u0007been\\u0007satisfied\\u0007in\\u0007full. 10. Commissions The\\u0007personal\\u0007representative\\u0007may\\u0007receive\\u0007a\\u0007commission\\u0007for\\u0007handling\\u0007 the\\u0007estate.\\u0007If\\u0007the\\u0007will\\u0007does\\u0007not\\u0007establish\\u0007the\\u0007amount\\u0007or\\u0007method\\u0007of\\u0007 compensation,\\u0007or\\u0007if\\u0007there\\u0007is\\u0007no\\u0007will,\\u0007the\\u0007Clerk\\u0007of\\u0007Superior\\u0007Court\\u0007may,\\u0007 in\\u0007his\\u0007or\\u0007her\\u0007discretion,\\u0007allow\\u0007a\\u0007commission\\u0007of\\u0007up to\\u0007five\\u0007percent\\u0007(5%)\\u0007 of\\u0007the\\u0007estate\\u0007receipts\\u0007and\\u0007disbursements.\\u0007The\\u0007clerk\\u0007will\\u0007consider\\u0007the\\u0007 time,\\u0007responsibility,\\u0007trouble,\\u0007and\\u0007skill\\u0007involved\\u0007in\\u0007the\\u0007management\\u0007of\\u0007 the\\u0007estate.\\u0007Commissions\\u0007to\\u0007personal\\u0007representatives\\u0007are\\u0007accounted\\u0007for\\u0007 as\\u0007costs\\u0007and\\u0007expenses\\u0007of\\u0007administration.\\u0007The\\u0007personal\\u0007representative\\u0007 should\\u0007petition\\u0007the\\u0007clerk\\u0007for\\u0007approval\\u0007of\\u0007a\\u0007commission\\u0007before\\u0007making\\u0007 distribution.\\u0007[G.S.\\u000728A-23-3]. 11. Attorney’s Fees The\\u0007personal\\u0007representative\\u0007may\\u0007choose\\u0007to\\u0007hire\\u0007an\\u0007attorney\\u0007to\\u0007 represent\\u0007the\\u0007estate.\\u0007However,\\u0007the\\u0007funds\\u0007of\\u0007the\\u0007estate\\u0007may\\u0007not\\u0007be\\u0007 used\\u0007to\\u0007pay\\u0007the\\u0007attorney’s\\u0007fees\\u0007unless\\u0007the\\u0007clerk\\u0007finds\\u0007that\\u0007the\\u0007fee\\u0007is\\u0007 reasonable.\\u0007Unless\\u0007the\\u0007attorney’s\\u0007services\\u0007are\\u0007beyond\\u0007the\\u0007normal\\u0007scope\\u0007 of\\u0007estate\\u0007administration,\\u0007the\\u0007attorney’s\\u0007fees\\u0007allowed\\u0007may\\u0007reduce\\u0007the\\u0007 amount\\u0007of\\u0007the\\u0007personal\\u0007representative’s\\u0007commission.\\u0007Not all attorney’s fees may be approved by the clerk and if not allowed, the personal representative will be personally responsible for the attorney’s fees. 12. Distribution of Assets After\\u0007paying\\u0007the\\u0007costs\\u0007of\\u0007administration,\\u0007taxes,\\u0007and\\u0007other\\u0007valid\\u0007claims\\u0007 against\\u0007the\\u0007estate,\\u0007the\\u0007personal\\u0007representative\\u0007must\\u0007distribute\\u0007the\\u0007 remaining\\u0007assets\\u0007of\\u0007the\\u0007estate\\u0007in\\u0007accordance\\u0007with\\u0007the\\u0007will,\\u0007or,\\u0007if\\u0007none,\\u0007 in\\u0007accordance\\u0007with\\u0007the\\u0007Intestate\\u0007Succession\\u0007Act\\u0007(Chapter\\u000729\\u0007of\\u0007the\\u0007 General\\u0007Statutes). If\\u0007general\\u0007bequests\\u0007of\\u0007money\\u0007(those\\u0007not\\u0007payable\\u0007out\\u0007of\\u0007a\\u0007specified\\u0007 8 Estate Procedures | April 2016 fund)\\u0007are\\u0007set\\u0007forth\\u0007in\\u0007the\\u0007will,\\u0007yet\\u0007there\\u0007is\\u0007not\\u0007enough\\u0007cash\\u0007or\\u0007other\\u0007 personal\\u0007property\\u0007within\\u0007the\\u0007administered\\u0007estate\\u0007to\\u0007pay\\u0007all\\u0007such\\u0007 bequests,\\u0007the\\u0007personal\\u0007representative\\u0007should\\u0007prorate\\u0007the\\u0007amount\\u0007 available\\u0007among\\u0007all\\u0007similarly-situated\\u0007recipients\\u0007of\\u0007general\\u0007bequests\\u0007 [G.S.\\u000728A-15-5].\\u0007The\\u0007personal\\u0007representative\\u0007should\\u0007obtain\\u0007receipts\\u0007 from\\u0007all\\u0007distributees.\\u0007[G.S.\\u000728A-22-1]. 13. Accounting: (a) Inventory \\u0007 \\u0007 See\\u0007page\\u00074,\\u0007paragraph\\u00075,\\u0007“Filing\\u0007an\\u0007Inventory.” (b) Final Accounting \\u0007 \\u0007The\\u0007personal\\u0007representative\\u0007may\\u0007file\\u0007a\\u0007final\\u0007accounting\\u0007after\\u0007the\\u0007date\\u0007 specified\\u0007in\\u0007the\\u0007notice\\u0007to\\u0007creditors\\u0007if\\u0007all\\u0007claims\\u0007have\\u0007been\\u0007paid\\u0007or\\u0007 otherwise\\u0007satisfied.\\u0007[G.S.\\u000728A-21-2(b)].\\u0007The\\u0007personal\\u0007representative\\u0007 must\\u0007file\\u0007a\\u0007final\\u0007accounting\\u0007within\\u0007one\\u0007year\\u0007of\\u0007the\\u0007date\\u0007on\\u0007which\\u0007he\\u0007or\\u0007 she\\u0007qualified\\u0007to\\u0007serve,\\u0007unless\\u0007the\\u0007Clerk\\u0007of\\u0007Superior\\u0007Court\\u0007has\\u0007granted\\u0007an\\u0007 extension\\u0007of\\u0007time\\u0007for\\u0007good\\u0007cause.\\u0007[G.S.\\u000728A-21-2(a)].\\u0007If\\u0007an\\u0007extension\\u0007has\\u0007 been\\u0007granted,\\u0007an\\u0007annual\\u0007accounting\\u0007must\\u0007be\\u0007filed\\u0007within\\u0007one\\u0007year\\u0007of\\u0007 the\\u0007date\\u0007of\\u0007qualification. (c) Annual Accounting \\u0007 \\u0007 \\u0007The\\u0007personal\\u0007representative\\u0007must\\u0007file\\u0007an\\u0007annual\\u0007accounting\\u0007no\\u0007 later\\u0007than\\u0007one\\u0007year\\u0007from\\u0007the\\u0007date\\u0007on\\u0007which\\u0007he\\u0007or\\u0007she\\u0007qualified\\u0007to\\u0007 serve.\\u0007If\\u0007the\\u0007estate\\u0007is\\u0007not\\u0007finalized\\u0007within\\u0007one\\u0007year,\\u0007then\\u0007the\\u0007personal\\u0007 representative\\u0007must\\u0007file\\u0007a\\u0007request\\u0007for\\u0007the\\u0007estate\\u0007to\\u0007remain\\u0007open\\u0007and\\u0007 file\\u0007an\\u0007annual\\u0007account.\\u0007An\\u0007annual\\u0007accounting\\u0007must\\u0007be\\u0007filed\\u0007every\\u0007year\\u0007 thereafter\\u0007until\\u0007the\\u0007final\\u0007accounting\\u0007is\\u0007filed.\\u0007[G.S.\\u000728A-21-1].\\u0007 (d) Proof \\u0007 \\u0007 \\u0007All\\u0007accountings\\u0007must\\u0007be\\u0007accompanied\\u0007by\\u0007cancelled\\u0007or\\u0007imaged\\u0007checks\\u0007 or\\u0007other\\u0007proof\\u0007satisfactory\\u0007to\\u0007the\\u0007clerk\\u0007for\\u0007all\\u0007disbursements\\u0007and\\u0007 distributions\\u0007and\\u0007for\\u0007all\\u0007balances\\u0007held\\u0007or\\u0007invested.\\u0007(Example:\\u0007detailed\\u0007 bank\\u0007statements\\u0007showing\\u0007balance\\u0007held.)\\u0007[G.S.\\u000728A-21-1]. (e) Contents of Accountings \\u0007 \\u0007 \\u0007Accountings\\u0007filed\\u0007with\\u0007the\\u0007Clerk\\u0007of\\u0007Superior\\u0007Court\\u0007must\\u0007be\\u0007signed\\u0007under\\u0007 oath\\u0007and\\u0007contain: (1)\\u0007 \\u0007The\\u0007period\\u0007which\\u0007the\\u0007account\\u0007covers\\u0007and\\u0007whether\\u0007it\\u0007is\\u0007an\\u0007annual\\u0007 Estate Procedures | April 2016 9 accounting\\u0007or\\u0007final\\u0007accounting; (2)\\u0007 \\u0007The\\u0007 amount\\u0007 and\\u0007 value\\u0007 of\\u0007 the\\u0007 property\\u0007 of\\u0007 the\\u0007 estate\\u0007 according\\u0007to\\u0007 the\\u0007 inventory\\u0007and\\u0007appraisal,\\u0007or\\u0007according\\u0007to\\u0007the\\u0007previous\\u0007accounting;\\u0007 the\\u0007manner\\u0007and\\u0007nature\\u0007of\\u0007any\\u0007investments;\\u0007the\\u0007amount\\u0007of\\u0007income\\u0007 and\\u0007additional\\u0007property\\u0007received\\u0007during\\u0007the\\u0007accounting\\u0007period;\\u0007and\\u0007 all\\u0007gains\\u0007or\\u0007losses\\u0007from\\u0007the\\u0007sale\\u0007of\\u0007any\\u0007property\\u0007or\\u0007otherwise; (3)\\u0007 All\\u0007payments,\\u0007charges,\\u0007losses,\\u0007and\\u0007distributions; (4)\\u0007 \\u0007The\\u0007property\\u0007on\\u0007hand\\u0007constituting\\u0007the\\u0007balance\\u0007of\\u0007the\\u0007estate,\\u0007if\\u0007any; (5)\\u0007 \\u0007Any\\u0007other\\u0007facts\\u0007and\\u0007information\\u0007determined\\u0007by\\u0007the\\u0007clerks\\u0007to\\u0007be\\u0007 necessary\\u0007to\\u0007an\\u0007understanding\\u0007of\\u0007the\\u0007account.\\u0007[G.S.\\u000728A-21-3,\\u0007G.S.\\u0007 28A-21-1]. (f) Accounting for Wrongful Death Proceeds \\u0007 \\u0007 \\u0007After\\u0007the\\u0007completion\\u0007of\\u0007a\\u0007wrongful\\u0007death\\u0007lawsuit,\\u0007the\\u0007personal\\u0007 representative\\u0007must be bonded before receiving the wrongful death proceeds\\u0007and\\u0007must\\u0007file\\u0007a\\u0007separate\\u0007accounting\\u0007concerning\\u0007the\\u0007wrongful\\u0007 death\\u0007proceeds.\\u0007[In re Estate of Parish,\\u0007143\\u0007N.C.\\u0007App.\\u0007244\\u0007(2001)].\\u0007 Under\\u0007G.S.\\u000728A-18-2,\\u0007the\\u0007proceeds\\u0007may\\u0007only\\u0007be\\u0007used\\u0007to\\u0007pay\\u0007certain\\u0007 designated\\u0007expenses,\\u0007and\\u0007the balance can only be distributed to heirs of the decedent under the Intestate Succession Act (Chapter 29 of the General Statutes), regardless of whether or not there is a will. The\\u0007authorized\\u0007expenses\\u0007are: \\u001f\\u001f\\u0007Reasonable\\u0007and\\u0007necessary\\u0007expenses\\u0007of\\u0007bringing\\u0007the\\u0007suit,\\u0007and\\u0007 attorney\\u0007fees \\u001f\\u001fBurial\\u0007expenses\\u0007of\\u0007the\\u0007deceased \\u001f\\u001f\\u0007Medicare\\u0007reimbursement\\u0007[Cox v. Shalala,\\u0007112\\u0007F.3d\\u0007151\\u0007(4th\\u0007Cir.\\u0007 1997).] \\u001f\\u001f\\u0007Reasonable\\u0007hospital\\u0007and\\u0007medical\\u0007expenses\\u0007(not\\u0007exceeding\\u0007$4,500)\\u0007 incurred\\u0007as\\u0007a\\u0007result\\u0007of\\u0007the\\u0007injury\\u0007resulting\\u0007in\\u0007death.\\u0007(Note: The amount\\u0007applied\\u0007to\\u0007hospital\\u0007and\\u0007medical\\u0007expenses\\u0007may\\u0007not\\u0007exceed\\u0007 50%\\u0007of\\u0007the\\u0007total\\u0007recovery,\\u0007less\\u0007attorney\\u0007fees.)\\u0007(Note:\\u0007This\\u0007amount\\u0007is\\u0007 separate\\u0007and\\u0007in\\u0007addition\\u0007to\\u0007any\\u0007Medicaid\\u0007reimbursement.) 14. Discharge of the Personal Representative When\\u0007the\\u0007Clerk\\u0007of\\u0007Superior\\u0007Court\\u0007approves\\u0007the\\u0007final\\u0007account,\\u0007the\\u0007clerk\\u0007 will\\u0007enter\\u0007an\\u0007order\\u0007discharging\\u0007the\\u0007personal\\u0007representative\\u0007from\\u0007further\\u0007 liability\\u0007in\\u0007the\\u0007estate.\\u0007[G.S.\\u000728A-23-1]. 10 Estate Procedures | April 2016 15. Removal, Contempt, Jail If\\u0007the\\u0007personal\\u0007representative\\u0007fails\\u0007to\\u0007account\\u0007as\\u0007required,\\u0007or\\u0007if\\u0007he\\u0007or\\u0007 she\\u0007renders\\u0007an\\u0007unsatisfactory\\u0007account,\\u0007the\\u0007Clerk\\u0007of\\u0007Superior\\u0007Court\\u0007may\\u0007 issue\\u0007an\\u0007order\\u0007for\\u0007the\\u0007personal\\u0007representative\\u0007to\\u0007appear\\u0007and\\u0007show\\u0007 cause\\u0007as\\u0007to\\u0007why\\u0007he\\u0007or\\u0007she\\u0007failed\\u0007to\\u0007file\\u0007an\\u0007inventory\\u0007or\\u0007account.\\u0007If,\\u0007 within\\u000720\\u0007days\\u0007after\\u0007service\\u0007of\\u0007such\\u0007an\\u0007order,\\u0007he\\u0007or\\u0007she\\u0007does\\u0007not\\u0007make\\u0007 the\\u0007required\\u0007filing,\\u0007the\\u0007clerk\\u0007may\\u0007have\\u0007the\\u0007sheriff\\u0007serve\\u0007the\\u0007personal\\u0007 representative\\u0007with\\u0007an\\u0007order\\u0007of\\u0007contempt\\u0007and\\u0007commitment,\\u0007and\\u0007the\\u0007 sheriff\\u0007will\\u0007place\\u0007the\\u0007personal\\u0007representative\\u0007in\\u0007the\\u0007county\\u0007jail\\u0007until\\u0007 he\\u0007or\\u0007she\\u0007complies\\u0007with\\u0007the\\u0007order.\\u0007The\\u0007personal\\u0007representative\\u0007shall\\u0007 be\\u0007personally\\u0007liable\\u0007for\\u0007all\\u0007costs\\u0007associated\\u0007with\\u0007such\\u0007proceedings.\\u0007 The\\u0007clerk\\u0007may\\u0007also\\u0007remove\\u0007the\\u0007personal\\u0007representative\\u0007and\\u0007appoint\\u0007 someone\\u0007else\\u0007to\\u0007complete\\u0007the\\u0007administration\\u0007of\\u0007the\\u0007estate.\\u0007 [G.S.\\u000728A-21-4,\\u0007G.S.\\u000728A-9-1]. SMALL ESTATES – COLLECTION BY AFFIDAVIT If\\u0007no\\u0007application\\u0007for\\u0007appointment\\u0007of\\u0007a\\u0007personal\\u0007representative\\u0007is\\u0007pending\\u0007or\\u0007has\\u0007 been\\u0007granted,\\u0007the\\u0007following\\u0007simplified\\u0007procedure\\u0007may\\u0007be\\u0007used\\u0007after\\u0007thirty\\u0007(30)\\u0007 days\\u0007from\\u0007the\\u0007decedent’s\\u0007death:\\u0007 Estate Procedures | April 2016 11 if\\u0007the\\u0007decedent\\u0007died\\u0007on\\u0007 or before 9/30/09, and if\\u0007the\\u0007value\\u0007of\\u0007the\\u0007 decedent’s\\u0007personal\\u0007 property,\\u0007less\\u0007liens\\u0007and\\u0007 encumbrances,\\u0007does\\u0007not\\u0007 exceed\\u0007$10,000 [$20,000 if the surviving spouse is the collector and the sole heir or devisee] (regardless\\u0007of\\u0007the\\u0007value\\u0007 of any real property). if\\u0007the\\u0007decedent\\u0007died\\u0007on\\u0007 or\\u0007after\\u000710/1/09, and if\\u0007the\\u0007value\\u0007of\\u0007the\\u0007 decedent’s\\u0007personal\\u0007 property,\\u0007less\\u0007liens\\u0007and\\u0007 encumbrances,\\u0007does\\u0007not\\u0007 exceed\\u0007$20,000 [$30,000 if the surviving spouse is the collector and the sole heir or devisee] (regardless\\u0007of\\u0007the\\u0007value\\u0007 of any real property). if\\u0007the\\u0007decedent\\u0007died\\u0007on\\u0007 or\\u0007after\\u00071/1/12, and if\\u0007the\\u0007value\\u0007of\\u0007the\\u0007 decedent’s\\u0007personal\\u0007 property,\\u0007less\\u0007liens,\\u0007 encumbrances,\\u0007and spousal allowance,\\u0007does\\u0007 not\\u0007exceed\\u0007$20,000 [$30,000 if the surviving spouse is the collector and the sole heir or devisee]\\u0007(regardless\\u0007of\\u0007 the\\u0007value\\u0007of\\u0007any\\u0007real\\u0007 property). [G.S. 28A-25-1]: 1. Affidavit for Collection [Affidavit For Collection Of Personal Property Of Decedent, AOC-E-203] An\\u0007executor,\\u0007heir,\\u0007or\\u0007creditor\\u0007of\\u0007the\\u0007decedent,\\u0007or\\u0007the\\u0007public\\u0007 administrator\\u0007of\\u0007the\\u0007county,\\u0007may\\u0007file\\u0007an\\u0007affidavit\\u0007with\\u0007the\\u0007Clerk\\u0007of\\u0007 Superior\\u0007Court\\u0007on\\u0007a\\u0007form\\u0007provided\\u0007by\\u0007the\\u0007clerk’s\\u0007office,\\u0007requesting\\u0007 authorization\\u0007to\\u0007proceed\\u0007with\\u0007collection\\u0007and\\u0007administration\\u0007of\\u0007the\\u0007 estate.\\u0007[G.S.\\u000728A-25-1(a),\\u0007G.S.\\u000728A-25-1.1(a)].\\u0007NOTE:\\u0007If\\u0007a\\u0007sale\\u0007of\\u0007real\\u0007 estate\\u0007by\\u0007the\\u0007heirs\\u0007is\\u0007foreseeably\\u0007necessary\\u0007or\\u0007desirable,\\u0007a\\u0007formal\\u0007 administration\\u0007with\\u0007notice\\u0007to\\u0007creditors\\u0007may\\u0007be\\u0007necessary. 2. Distribution of Assets and Payment of Claims Upon\\u0007filing\\u0007the\\u0007affidavit\\u0007with\\u0007the\\u0007Clerk\\u0007of\\u0007Superior\\u0007Court,\\u0007the\\u0007person\\u0007 making\\u0007the\\u0007affidavit\\u0007is\\u0007authorized\\u0007to\\u0007proceed\\u0007with\\u0007collection\\u0007of\\u0007the\\u0007 decedent’s\\u0007personal\\u0007property\\u0007and\\u0007with\\u0007distribution\\u0007of\\u0007the\\u0007property\\u0007in\\u0007 the\\u0007following\\u0007order\\u0007of\\u0007priority: (1)\\u0007 \\u0007Payment\\u0007of\\u0007the\\u0007year’s\\u0007allowance\\u0007of\\u0007the\\u0007surviving\\u0007spouse\\u0007and\\u0007 child(ren),\\u0007if\\u0007any; (2)\\u0007 \\u0007Payment\\u0007of\\u0007debts\\u0007and\\u0007claims\\u0007against\\u0007the\\u0007estate\\u0007in\\u0007the\\u0007order\\u0007set\\u0007 out\\u0007in\\u0007paragraph\\u00078(b)\\u0007of\\u0007the\\u0007section\\u0007of\\u0007this\\u0007pamphlet\\u0007dealing\\u0007with\\u0007 Regular\\u0007Administration\\u0007Of\\u0007An\\u0007Estate; 12 Estate Procedures | April 2016 (3)\\u0007 \\u0007Distribution\\u0007of\\u0007the\\u0007remainder\\u0007of\\u0007the\\u0007personal\\u0007property,\\u0007if\\u0007any,\\u0007to\\u0007 the\\u0007persons\\u0007entitled\\u0007to\\u0007it\\u0007by\\u0007the\\u0007will,\\u0007or,\\u0007if\\u0007no\\u0007will\\u0007exists,\\u0007to\\u0007the\\u0007 persons\\u0007specified\\u0007by\\u0007the\\u0007Intestate\\u0007Succession\\u0007Act\\u0007(Chapter\\u000729\\u0007of\\u0007 the\\u0007General\\u0007Statutes).\\u0007[G.S.\\u000728A-25-3(a)(1)]. 3. Closing Affidavit [Affidavit Of Collection, Disbursement And Distribu- tion, AOC-E-204] After\\u0007the\\u0007distribution\\u0007has\\u0007been\\u0007completed,\\u0007an\\u0007affidavit\\u0007must\\u0007be\\u0007filed\\u0007 with\\u0007the\\u0007Clerk\\u0007of\\u0007Superior\\u0007Court\\u0007showing\\u0007collection,\\u0007disbursement\\u0007 and\\u0007distribution\\u0007of\\u0007the\\u0007personal\\u0007property.\\u0007This\\u0007closing\\u0007affidavit\\u0007must\\u0007 be\\u0007filed\\u0007within\\u0007ninety\\u0007(90)\\u0007days\\u0007after\\u0007the\\u0007date\\u0007of\\u0007filing\\u0007of\\u0007the\\u0007qualifying\\u0007 affidavit,\\u0007unless\\u0007the\\u0007clerk\\u0007has\\u0007granted\\u0007an\\u0007extension\\u0007of\\u0007time. \\u0007 [G.S.\\u000728A-25-3(a)(2)]. SUMMARY ADMINISTRATION The\\u0007surviving\\u0007spouse\\u0007of\\u0007a\\u0007decedent\\u0007who\\u0007died\\u0007with\\u0007or\\u0007without\\u0007a\\u0007will\\u0007may\\u0007petition\\u0007 the\\u0007 Clerk\\u0007 of\\u0007 Superior\\u0007 Court\\u0007 for\\u0007 an\\u0007 order\\u0007 of\\u0007 summary\\u0007 administration\\u0007if\\u0007 the\\u0007 spouse\\u0007 is\\u0007the\\u0007sole\\u0007heir\\u0007or\\u0007devisee\\u0007of\\u0007the\\u0007decedent.\\u0007An\\u0007order\\u0007of\\u0007summary\\u0007administration\\u0007 will\\u0007permit\\u0007the\\u0007spouse\\u0007to\\u0007proceed\\u0007with\\u0007the\\u0007collection\\u0007and\\u0007distribution\\u0007of\\u0007the\\u0007 decedent’s\\u0007property\\u0007without\\u0007the\\u0007formality\\u0007of\\u0007regular\\u0007administration.\\u0007By\\u0007obtain- ing\\u0007the\\u0007order,\\u0007the\\u0007surviving spouse assumes all liabilities\\u0007of\\u0007the\\u0007decedent\\u0007to\\u0007the\\u0007 extent\\u0007of\\u0007the\\u0007value\\u0007of\\u0007the\\u0007property\\u0007received.\\u0007NOTE:\\u0007Fees\\u0007are\\u0007collected\\u0007when\\u0007 the\\u0007petition\\u0007is\\u0007filed.\\u0007If\\u0007a\\u0007sale\\u0007of\\u0007real\\u0007estate\\u0007by\\u0007the\\u0007surviving\\u0007spouse\\u0007is\\u0007foreseeably\\u0007 necessary\\u0007or\\u0007desirable,\\u0007a\\u0007formal\\u0007administration\\u0007with\\u0007notice\\u0007to\\u0007creditors\\u0007may\\u0007be\\u0007 necessary.\\u0007[Article\\u000728\\u0007of\\u0007Chapter\\u000728A\\u0007of\\u0007the\\u0007General\\u0007Statutes]. Estate Procedures | April 2016 13 Will probated Lock box searched Estate bank account opened Bank No. Signature cards on bank accounts of decedent delivered to clerk Application for spouse’s and child(ren)’s allowance(s) filed Motor vehicle titles transferred Stock certificates and other titles transferred Insurance, retirement, IRA funds, etc., if payable to the estate, collected Notice to creditors published and mailed, and affidavits of publication and mailing filed Funeral expenses, medical expenses and other claims paid Court’s approval, if required, obtained to sell real property to create assets with which to pay claims Federal and State Income tax returns filed for decedent and for the estate Estate tax certification (AOC-E-212 or 207) filed with the Clerk; or Federal and State estate tax returns filed, closing letter received and a copy filed with the clerk Remaining assets distributed to heirs and receipts obtained Accounting of wrongful death proceeds filed Notice of Discharge sent by principal to bonding company, if applicable Other: IMPORTANT INFORMATION, DATES AND CHECKLIST Name Of Decedent File No. Name Of Executor-Administrator Name Of Attorney Bond $ Date Inventory Due Date Final Account Due Social Security Number Date Of Death Date Qualified Telephone No. Name Of Surety (Bonding Company, etc.) Date Inventory FiledDate Of Annual Account(s) Date Final Account Filed 14 Estate Procedures | April 2016 NOTES Estate Procedures | April 2016 15 901 Corporate Center Drive Raleigh, N.C. 27607 919 890-1000 www.nccourts.org PREPARED BY