Probate

Attorney Gardner has over 40 years of experience handling probate matters for Central Pennsylvania clients in the Orphans Courts of Pennsylvania, including petitions for probate, asset gathering, litigation, creditor's claims, preparation of legal ads, preparation of inheritance tax return, First and Final Accounting, release and satisfaction of award and family settlement agreements.

The probate process begins when Attorney Gardner and the Executor present the decedent's Last Will and Testament to the Register of Wills in the county where the decedent resided. Along with the Will, a Petition for Grant of Letters and a death certificate are presented.

Once the Will is determined to be valid, the Executor is sworn in and is now authorized to administer the estate. If the decedent died without a Will, then an heir is sworn in as Administrator with the same duties and powers of an Executor.

Short certificates are then issued by the Register of Wills to allow the Executor, or Administrator, to take control of the decedent's assets. Legal advertisements are then placed in the newspaper of general circulation and the Legal Journal of the county to notify creditors and debtors of the death of the decedent. Under the direction of Attorney Gardner, the assets are then identified and appraised and the decedent's last debts are paid. The balance remaining is the "net estate", upon which the inheritance tax is calculated. Surviving spouses pay no tax. Lineal heirs (i.e. parents, children, grandchildren) pay 4.5% tax. Siblings pay 12% and all others pay 15%. If the inheritance tax is paid within 90 days of death, a 5% discount applies.

Once the tax is paid, an inheritance tax return is filed with the Pennsylvania Department of Revenue. Upon approval of the return, the remaining assets of the estate are distributed to the beneficiaries pursuant to the terms of the Will or, if there is no Will, pursuant to the Pennsylvania Intestacy Laws. The estate is then closed and fully administered upon the filing of a First and Final Account or a Family Agreement.

Attorney Gardner will use his knowledge and experience to guide the personal representative through the administration of the estate from start to finish. We provide probate services for clients in the Central Pennsylvania area.