Legal Question in Wills and Trusts in North Carolina

You do not indicate where your mother lived at the time of her death. Each state has different intestacy laws. I am asuming that your mother resided in North Carolina so my response will be geared towards that state. Obviously, if your mother lived in another state, thn you need to check the intestacy laws of that state.

Did your mother have a spouse who was living at the time of her death to whom she was married? If the answer is no, then you and your brother (assuming there are no other children) would inherit. You and your brother will have to decide who lives closest to the probate court and decide which of you should be the personal representative of the estate. You are not giving up anything - its just more complicated for a non-resident to administer the estate and it will be better to have someone who lives here. If neither of you live here, then whoever is the personal representative is going to need to either get a probate attorney or will have to appoint someone in the state to receive any process.

The duties of the personal representative are to figure out what your mother owned, what sheg owed, and pay any just debts of her estate from her probate assets. The first step is to apply for letters of administration from the probate court in the county where she resided at the time of her death. The personal representative will need the death certificate (make sure you have extra copies of it). You should also start to gather a list of items that she owned as you will need it for the preliminary inventory which will have to be filed. Contact the probate cpourt clerk for the forms. They can also be accessed free of charge at www.nccourts.org (choose the forms tab and then select estate forms).

Once letters of administration have been issued, the personal representative will have to close any bank accounts on your mother's name and open an estate account. The personal representative will have to contact any creditors as well as posts notice of your mother's death in the newspaper. Assets like cars or land may have to be appraised. Use an appraiser from the county where your mother resided and it might be a good idea to ask the clerk whether any are preferred so as to avoid the hassle of having to get a second appraisal as many clerks do not accept appraisals from companies outside the county. An inventory will be filed after 90 days.

Final tax returns have to be filed. If there is enough money, all claims are paid once the notice period ends for filing claims. If there is not enough money in the estate, then claims are paid in order of priority. Once claims are paid, distribution can be made - get receipts. An accounting is filed with the clerk and, once confirmed, the personal representative is discharged from his/her duties. The personal representative is entitled to a commission for his/her services. The amount can vary, but is generally 5 % of assets and disbursements of the probate estate.

Not all assets are probate assets. Things like life insurance, retirement accounts or even a joint checking account may be non-probate assets. These things will go to the designated beneficiary. In the case of a joint checking account, the monies will go to whomever is on the account with your mother. There are exceptions.

I have given a very general overview of estate procedure. I do not know what assets are actually owned by the estate. For very small uncomplicated estates, it may be possible to do a simplifed procedure. If you have any unusual circumstances or complicating factors, then you will need to consult with a probate attorney in the county/state where your mother resided at the time of her death.