So you want to be an executor in Texas: The never-ending book of probate

Every story must begin somewhere, so let’s get to it. Your widowed mom, may she rest in peace, lived, and died, in Texas. She was survived by you and your four siblings, all unruly rascals who think “smash and grab” is an acceptable shopping technique.

In her profound wisdom, your mom left behind a will that named you as her independent executor and left everything to be divided among her five children. You decide to accept the role of independent executor because if you did not, then one of your thieving brothers or sisters would be appointed and your inheritance would mysteriously disappear.

Accordingly, you hire a lawyer, file the will for probate and get appointed independent executor of your mom’s estate. Now what?

It is simple, really: You gather assets, pay debts and make distributions to the beneficiaries against a backdrop of court deadlines, notification deadlines and tax deadlines, all overlaid with fiduciary duties.

Specifically, within one month you must publish a Notice to Creditors. Within two months, you must mail a notice to the secured creditors of your mom’s estate, and you may want to give discretionary notice to the unsecured creditors, too. Within 90 days, you must file an inventory, appraisement and list of claims, or an affidavit in lieu of inventory.

Hiring a CPA is helpful because there are tax things you must do. You should get a federal tax number for your mom’s estate and file a fiduciary notification form. No later than the 15th day of the fourth month after the close of the calendar year, you must file your mom’s final tax return. For tax purposes, you can use values either as of your mom’s date of death or six months after her date of death. You may need to file a federal form 706 within nine months of the date of her death. You also may need to file an income tax return for the estate.

You should invest in a financial software package to keep up with your record-keeping because you have a duty to keep records and accounts. Set up an estate bank account, consolidate your mom’s accounts, look in her safety deposit box and notify the financial institutions who issued credit or debit cards to your mom.

Ah, but those are in the future. Your immediate duties may be more demanding. You may need to take charge of your mom’s pets, change locks on your mom’s house, stop deliveries and utilities as appropriate, place valuables in a secure location, inventory personal items, confirm assets are covered by insurance and store automobiles. At some point, depending upon the terms of the will, you will want to divide personal property.

Above all, you don’t want to provoke hostilities where they can be avoided. You should be sensitive to the feelings of your siblings and communicate with them regularly. Changing the locks should be described as “keeping Mom’s things safe until we can divide them.” If your mom’s will directed that her personal possessions should be divided among her children, then you should ask for their participation in making the decisions. If they can’t decide, then you devise the system – picking numbers, asking for a list from each beneficiary or selling everything at an estate sale.

That is but the first chapter in the story that is your mom’s probate. There will be many more. As the independent executor, it will be your duty to write them.

Attorney Virginia Hammerle has been board-certified in civil trial law for 25 years. Her practice includes estate planning, guardianship, probate and litigation. See her blog at hammerle.com or sign up for her newsletter at legaltalktexas@hammerle.com. This column does not constitute legal advice.