Estate Administration and Probate Services with Peter S. Buas

Estate administration is the legal process of settling a deceased person's affairs and distributing their assets. In Maryland, this process is typically carried out by a court-appointed Personal Representative (also called an Executor) and involves several key responsibilities, including: (1) Identifying and valuing assets, (2) Paying debts, taxes, and final expenses (3) Filing legal and probate documents with the Register of Wills and Orphans’ Court, and (4) Distributing the remaining assets to heirs or beneficiaries

At Williams, Moore, Shockley & Harrison, LLP, we assist Personal Representatives through each stage of administration.

We recognize that probate can be a stressful process, and we understand the complex family, legal, and financial dynamics that often come with it. Our team is committed to helping you navigate the system efficiently and accurately. We maintain consistent communication, provide detailed updates, and ensure that all filings, deadlines, and legal requirements are properly completed and submitted — so you stay informed and compliant at every step.

At Williams, Moore, Shockley & Harrison, LLP, our role is to guide and support the Personal Representative through every stage of the Maryland probate process. While the Personal Representative is responsible for carrying out the administration of the estate, our firm provides the legal tools, structure, and representation needed to complete that role efficiently and with confidence.

We act as a resource and partner, handling and coordinating all matters related to estate administration — from court filings and statutory deadlines to asset management, creditor claims, and tax compliance.

Typical Scope of Services:

• Preparing and filing all required probate documents with the Register of Wills and Orphans’ Court
• Advising the Personal Representative on fiduciary duties and procedural requirements
• Publishing legal notices and handling communication with heirs, beneficiaries, and creditors
  
• Assisting with asset collection, valuation, and inventory preparation
  
• Coordinating with tax professionals on inheritance and fiduciary income tax issues
  
• Resolving creditor claims and coordinating final distribution
  
• Attending hearings and responding to court inquiries as needed
  
• Providing consistent communication and detailed updates throughout the process

Our firm is more than just a filing service — we are your partner in navigating every step of probate, ensuring nothing is missed, and giving the Personal Representative the tools and guidance they need to fulfill their responsibilities with confidence.

Probate assets are solely owned by the decedent without a beneficiary designation. They must go through the probate process and be reported to the Register of Wills. Examples include:

• Real estate titled only in the decedent’s name
• Bank accounts without a payable-on-death (POD) designation
• Personal property, such as vehicles or jewelry

Non-probate assets pass directly to a beneficiary or co-owner and are not subject to probate. Examples include:

• Jointly owned property with right of survivorship
• Retirement accounts with named beneficiaries
• Life insurance policies with named beneficiaries

The timeline for probate in Maryland varies depending on the complexity of the estate, but most administrations take between 9 and 18 months from opening the estate to final distribution. Some estates may be resolved sooner, particularly if the estate is small, uncontested, and involves minimal assets. Others — especially those involving real property, creditor claims, tax issues, or disputes among heirs — may take longer.

We work closely with the Personal Representative to keep the process moving forward efficiently, ensure all court deadlines are met, and minimize unnecessary delays. We provide consistent updates so you remain informed of the estate’s progress every step of the way.

1. Appointment of the Personal Representative by the Orphans’ Court

    

2. Filing the List of Interested Persons (within 20 days)

    

3. Publishing notice to creditors and notifying interested persons

    

4. Filing the Inventory and Information Report (within 3 months)

    

5. Paying valid debts and taxes

    

6. Filing Accounts showing receipts, expenses, and distributions (within 9 months, then every 6 months)

    

7. Closing the estate and distributing assets to beneficiaries

Valuing estate assets accurately is a critical part of estate administration, as this information must be reported to the Register of Wills through the Inventory and Information Report. Maryland requires all values to reflect the fair market value as of the date of death, and supporting documentation must be maintained.

Our team will guide Personal Representatives in determining and documenting asset values appropriately and defensibly.

Here’s how common asset classes are typically valued:

• Real Estate.  Use the Maryland Department of Assessments and Taxation (SDAT) value or obtain a professional appraisal for a more accurate valuation — especially if the property may be sold or distributed to beneficiaries.

   

• Personal Property.  For valuable or unique items (jewelry, artwork, collectibles), we recommend using a qualified personal property appraiser.

   

• Vehicles.  Use the Kelley Blue Book or NADA Guide value as of the date of death. If the vehicle is rare or modified, a specialized vehicle appraisal may be appropriate.

   

• Bank Accounts and Investment Accounts.  Request date-of-death statements directly from financial institutions. These documents are required for probate filings and tax compliance.

   

• Business Interests.  Ownership in closely held businesses or partnerships typically requires a valuation by a certified business appraiser or CPA experienced in estate matters.

   

• Retirement Accounts and Life Insurance.  Use the death benefit or account balance as of the date of death. Be aware of potential tax implications, which we can advise on.

   

We assist with coordinating appraisals, requesting necessary financial documents, and organizing the information required to complete your Inventory and Information Report accurately and on time. If you're unsure how to value a specific asset, we’re here to help determine the best approach and ensure compliance with Maryland probate rules.

As the Personal Representative of an estate, it is essential to open a dedicated estate checking account as soon as possible after receiving Letters of Administration. This account must be used exclusively for estate-related financial activity — including depositing all incoming funds and paying all authorized estate expenses. Keeping estate finances separate from personal accounts is not only required under Maryland law but also makes your job far more manageable when it comes time to complete the formal court accountings.

At Williams, Moore, Shockley & Harrison, LLP, we guide clients through the process of opening the estate account, identifying what funds should be deposited (such as refunds, income, or sale proceeds), and clarifying which expenses are appropriate to pay from that account. We recommend that Personal Representatives retain all related documentation — including invoices, receipts, and bank statements — to ensure that disbursements can be easily traced and accounted for. These records are essential when preparing the Inventory, Information Report, and Administration Account required by the Register of Wills and Orphans’ Court.

By handling estate finances properly from the outset, you significantly reduce the likelihood of errors, delays, or additional court inquiries. This approach helps ensure that the administration proceeds smoothly and that you, as the Personal Representative, are fulfilling your fiduciary obligations with clarity and transparency. Our firm is always available to assist with questions about eligible expenses, reporting requirements, or organizing financial records throughout the estate process.

In Maryland, the Personal Representative is legally responsible for ensuring that all required tax returns related to the decedent and the estate are completed. This includes the decedent’s final individual income tax return, any unfiled prior-year returns, and, if applicable, the estate’s fiduciary income tax return. Our firm does not prepare tax returns and does not offer tax advice, nor do we determine which specific returns are required. We strongly recommend that the Personal Representative consult with a qualified accountant to determine the estate’s tax obligations.

In the effort of completing all necessary returns accurately and on time, we routinely work alongside CPAs and tax professionals. If the decedent had a trusted accountant, we suggest starting there. If not, we are happy to provide referrals to experienced CPAs familiar with estate administration. Our firm also assists by gathering financial documents, coordinating communications, and ensuring the accountant has what they need — streamlining the tax compliance process while keeping the Personal Representative informed and supported throughout.

If the decedent owned real estate located outside of Maryland, a secondary probate process — known as ancillary administration — will likely be required in the state where that property is located. Each state has its own probate laws and court procedures, and Maryland probate does not grant authority to transfer or sell out-of-state real estate.

We can advise Personal Representatives on how to address out-of-state assets early in the administration process. While we do not handle probate matters in other states directly, we routinely coordinate with trusted attorneys and title professionals across the country to ensure the property is properly administered and legally transferred in accordance with local laws.

Our role may include:

• Identifying when ancillary administration is required
• Referring you to a qualified out-of-state probate attorney
• Sharing documents and coordinating procedural steps between jurisdictions
• Advising on how out-of-state property impacts estate distributions and court accountings

Our goal is to minimize delays, reduce complications, and ensure that all estate assets — in Maryland or elsewhere — are handled correctly and efficiently.