An estate is opened in the Clerk’s Office of the Circuit Court where the decedent lived. The death certificate and original will (if one exists) are presented along with initial information about the value of the estate and a list of heirs. Probate taxes and filing fees are also paid at this time.

We prepare personal representatives for this initial step and accompany our clients to the appointment with the Clerk’s office in case questions should arise.

A personal representative is the individual or entity appointed by the court to manage a deceased person’s estate. Under Virginia law, anyone who inherits from the deceased can be appointed as personal representative.

Both executors and administrators are commonly referred to as “personal representatives.” The specific title depends on the circumstances — an executor is named in the will and confirmed by the court, while an administrator is appointed by the court when there is no will (or when the named executor cannot or declines to serve).

Personal representatives are often required to post surety bond. The amount of surety required is based upon the value of the estate.

We assist personal representatives in qualifying before the Clerk, obtaining the required Certificate of Qualification and surety bond, if required. If requested, we also step into the role of personal representative. This can be helpful where there is disagreement between family members over who should serve or if the heirs are out of state and administering from afar is simply not practical.

A personal representative must locate, identify, and take control of all assets: bank accounts, real property, investments, vehicles, business interests, and personal property. This often means changing locks, notifying financial institutions, and redirecting mail.

A dedicated estate bank account is opened to receive incoming funds (rents, dividends, account proceeds) and pay outgoing expenses. Personal and estate funds must never be mixed.

A personal representative is required to manage assets throughout the pendency of the estate. This includes maintaining property, paying insurance, utilities, and mortgages, managing investments, and collecting rents and income.

Asset management can be time consuming and complicated. We have the tools, systems, and resources to allow us to handle asset management effectively and efficiently.

A personal representative is legally obligated to pay all valid debts of the estate before distributing assets to beneficiaries. Actual written notice must be given to any reasonably known creditor. Creditors generally have one year from the date of death to file a claim against the estate.

If the estate is insolvent and unable to pay all its debts, Virginia law creates an order of priority for paying debts, and this should be strictly followed in order to avoid personal liability on the part of the personal representative.

We offer guidance to personal representatives in dealing with creditors and negotiating down unsecured debts, if necessary. We assist personal representatives in ensuring that all valid debts have been satisfied prior to making distributions to beneficiaries.

After paying the debts of the estate and filing all necessary tax returns, the personal representative should pay any specific bequests before calculating how to distribute the residual estate. A personal representative should also draft and obtain signed receipts from every beneficiary for every distribution in order to satisfy the Commissioner of Accounts.

Complications can arise when there are beneficiaries who are minors and cannot, therefore, receive distributions directly. In some situations, a custodian under Virginia’s Uniform Transfers to Minors Act or a court-appointed guardian of the property is required.

When a beneficiary cannot be located, funds can be paid into the General Receiver of the Court and if unclaimed after one year, can be deposited to the State of Virginia as unclaimed property.

Distributions to beneficiaries must be accurate and verified by signed receipts. When there are complications, we assist personal representatives with ensuring that the appropriate procedures are followed and that the necessary documentation is obtained.

In Virginia, Commissioners of Accounts are court-appointed officers who oversee the administration of estates, trusts, and other fiduciary matters under the supervision of the Circuit Courts. Their primary job is to review and audit the financial accounts fiduciaries are required to file. If a fiduciary fails to file required accounts or mishandles assets, a Commissioner can request the court to take action. Commissioners can also hold hearings when there are disputes or questions about an accounting or when creditors need to be identified and verified.

In most estates, there are key filings a personal representative (executor/administrator) is required to submit to the Commissioner of Accounts.

• The Inventory for Decedent’s Estate

The inventory is an itemized list of all assets under the personal representative’s supervision and control, and must be filed with the Commissioner of Accounts within 4 months after the date of qualification.

• Estate Accountings (Periodic)

The personal representative must file a first accounting within 16 months after the date of qualification, covering a 12-month period. Second and subsequent accountings are due 16 months after the ending date of the prior account, each covering a 12-month period.

• Final Account or Statement in Lieu

In cases where the personal representative is the sole residuary beneficiary, a Statement in Lieu of Settlement of Account may be filed instead of a full final account — no earlier than 6 months and no later than 16 months after qualification — along with a Tax Certificate certifying no unpaid estate taxes are due.

• Supporting Documentation Required with Accounts

All accountings must be accompanied by vouchers (receipts, bank statements, invoices, etc.) supporting disbursements. Even though the account period begins at the date of qualification, the personal representative must account for any withdrawals from the decedent’s assets from the date of death to the date of qualification.

• Consequences of Non-Filing

If documents are not filed correctly or timely, the Commissioner can enforce compliance through delinquency letters, summonses, reports to the Court, or by requesting a show cause order for failure to properly administer the estate.

These required filings can be tedious and involve precise and detailed calculations. We have the expertise to compile the them accurately.

A personal representative serves the estate as a fiduciary. A fiduciary owes the estate a duty of loyalty to act solely in the interest of the estate and beneficiaries. There can be no self-dealing or conflicts of interest. A fiduciary must also be impartial and transparent.

A fiduciary must also manage estate assets with the care a prudent person would use with their own property. This means investing wisely, maintaining property, and avoiding unnecessary risk or waste.

We assist fiduciaries in maintaining these standards and fulfilling these duties to the estates they serve. In some cases, we also serve as the fiduciary ourselves to ensure that the estate is administered and settled properly.

A partition suit is a legal action filed when co-owners of property cannot agree on how to divide or dispose of it.

When multiple people own property together (through inheritance, joint purchase, etc.) and they disagree about what to do with it, any co-owner can file a partition suit to force a resolution. A court then steps in to split up the ownership.

There are three main outcomes a court can order:

Partition in kind — the property is physically divided among the owners. This works best for land that can be split into separate parcels. This method of partition is the preferred method in Virginia unless it is impracticable because of the nature of the property or number of owners.

Partition by allotment — the property is bought out by one or more of the owners.

Partition by sale — the property is sold (often at auction) and the proceeds are divided among the owners proportionally. Courts often choose this when physical division and allotment are not practical.

We handle partition suits from beginning to end, ensuring a final resolution in situations where co-ownership is no longer feasible or desired.