Legal Question in Wills and Trusts in Pennsylvania

You will probably have to open the estate and get "short certificates" [issued by the Register of Wills certifying that you were appointed the personal representative of the estate.]

Most banks and insurance companies will require evidence of your mother's death and your authority to deal with assets of the decedent.

Before distribution of assets, estate fees and debts have to be paid.

THIS RESPONSE IS NOT LEGAL ADVICE, SINCE I DO NOT HAVE ALL OF THE INFORMATION THAT WOULD BE REQUIRED, AND I DO NOT HAVE A REPRESENTATION AGREEMENT WITH YOU.

* If the answers to your question confirm that you have a valid issue or worthwhile claim, your next step should almost always be to establish a dialog with a lawyer who can provide specific advice to you. Contact a lawyer in your county or township.

* Another reason for contacting a lawyer is that it is often impossible to give a good answer in the Internet Q&A format without having more information. The unique circumstances of your situation and things that you may not have thought to mention in your question may completely change the answer. If you want to be sure that you have a complete answer to your question and an understanding of what that answer means, establish a connection with a lawyer who practices in the area of your concern.

I agree with what Attorney Jacobson advised but want to add a few things. Did the life insurance have a beneficiary? If so, the beneficiary must submit a claim to the insurance company. Those funds are paid directly to the beneficiary. If this was an IRA, it may be possible to stretch out the IRA so the beneficiary does not have to take the entire tax hit all at once. If you are the beneficiary, you need to see the policy and payout options or talk with a CPA or financial planner. It may also be possible to roll the existing IRA into your own IRA and delay taxes even more. I am not a tax attorney and I have not reviewed your papers, so I am just throwing out these possibilities - they may or may not apply in your specific situation.

That leaves the bank accounts which, as you noted, are not probate assets either. So it may be that you do not even need to probate an estate. The bank would require the death certificate and the short certificate (showing that you are the executor) only if there was no one else on the account. In such case the bank would only release the funds to the personal representative for the estate.

You will have to file final tax returns for your mother. You might also have some inheritance taxes at the state level. Again, see a CPA about these things. You might want to have a chat with the register of wills to see if probate is needed. If there is no need for probate and there are no inheritance taxes then you there is nothing to file other than the final return for your mother.