The attorney will need to have the original will, and a certified copy of the death certificate.  If you are anxious to begin the probate process and the death certificate is not yet available, you can start the probate process without the death certificate and file it later.  The attorney eventually will need a list of all assets belonging to the deceased, valued as of the date of death.  This will include bank accounts with the balance as of the date of death and investments and IRA’s and insurance, no matter who it may be payable to. It will include all real estate owned by the decedent, whether alone or jointly with another person.  The attorney will need these to determine if the estate is subject to estate tax.  In 2003 if the deceased owns assets, including insurance, retirement benefits and the homestead that are valued in total more than $1,000,000, then the estate may be subject to estate tax.  Even if the estate is  less than this amount, the attorney will still need a list of assets and their date of death value in order to prepare an inventory of the estate.  The inventory is filed with the probate court after the will is probated.  The inventory is important to the beneficiaries because it can determine their tax basis in the assets they receive.

Last updated on January 6, 2011 by Glenn Karisch