Probate, Wills, Maine State Bar Association, Lawyer Referral Service

Going Through Probate in Maine

When a Maine resident dies, the death must be reported to the Maine Probate Court in the county of residence. If there is a will, it must be submitted to the court, which will determine if the will is legal, and then legally appoint a Personal Representative (PR) to be in charge of carrying out the will’s instructions and taking care of the deceased’s outstanding obligations. The PR may be named in the will, and is often the attorney who drew it up, because the duties are complicated. Whether attorney or someone else, if the named person is unable or unwilling to take on the task, or if no one has been named, or there is no will, the court will appoint someone according to a system spelled out in the Maine Probate Code.

The PR must perform a series of duties according to a specific timetable: Notification, Inventory, Income Collection, Debt Payment, Tax Filing, and Final Accounting. The PR may hire professional services to help with any part of the process, and pay for the services from estate money. PRs may also reimburse themselves from the estate for travel or other expenses associated with carrying out their duties. All expenses and fees for professional services must be deemed reasonable by the court.

For help navigating the difficult Probate process, or to challenge the legality of a will, or charge mismanagement by a PR, consult an attorney.

Legal Terms and Definitions Related to the Probate Process

Heir – A person who the state considers to be in line for possible inheritance because of close or descendant relationship to the deceased, when there is no will, or the person is not named in the will.

Devisee – A person named in deceased’s will.

Personal Representative (PR) – Often referred to in common conversation as “executor,” the PR is the person who the deceased and/or court gives the responsibility for seeing that the affairs of the deceased are settled, whether or not there is a will.

Notification – The first task of the PR, informing all heirs and devisees of the death, and sending copies of a will, if there is one, to all who request one.

Inventory – The second task of the PR, including not only listing all of the deceased’s property and assets, but also noting actual or estimated value for each item listed. Appraisers may be hired to assist with assigning value. Inventory must be completed within three months of the death, and copies of the inventory filed with the court and sent to all the heirs and devisees.

Collection of Income – This task includes collecting last paychecks, rental payments, insurance benefits, and moneys from the sale of any of the deceased’s property, all of which must be entered into the account of the estate.

Payment of Debts – The estate must stay open for a period of time so that all creditors, including mortgage companies, credit cards, medical services, and others, can submit their final bills and be paid. If the estate is not sufficient to pay all creditors, neither the PR nor the heir and devisees will be held legally responsible for payment as long as the estate was held open for the legally required time, and the PR has followed the law.

Estate Taxes – These are taxes collected on the net value of the total estate. Federal estate taxes are collected on estates with net value over $2 million, for people dying from 2006 through 2008. State of Maine estate taxes apply to estates with a net value of over $1 million. These taxes must be filed and paid within 9 months of the death.

Estate Income Tax – These are taxes on the income generated by the estate as long as it is open through the probate process, and are collected by both state and federal government.

Individual Income Tax – The regular individual income taxes of the deceased must be filed and paid on eligible income earned from January 1 of the year of death, to the date of death.

Compensation Amounts – These are the fees paid from the estate itself for the services and expenses of settling the estate. Fees for the professional services of lawyers, accountants, appraisers, etc. must be documented by contracts signed by the PR. Reimbursement to the PR for travel expenses and a reasonable hourly wage based on the person’s skills and experience must also be documented and reviewed by the court.

Final Accounting – The final report of how all of the estate was distributed must be filed with the court, and made available to all interested parties.

Mismanagement – A PR can be sued for mismanagement of an estate if the probate process is not followed exactly, all parties notified according to law, and all receipt and disbursements documented. In addition, the PR must establish a separate bank account for the estate during the probate process, and be able to show that all assets were entered.

These definitions cover only some of Maine’s Probate process.

Maine’s Probate Code is set forth under Title 18-A of the Maine Statutes.

For help handling an estate, or to challenge how someone else is handling it, consult an attorney.

For Referral to a Maine Probate Attorney