Estate Administration Worksheet

Statutory Basis.  700.3983

Cost of Living Adjustment.  The amounts below are updated for 2026 (Link to EPIC COLA).

Qualification for Affidavit Procedure.  An Affidavit of Decedent's Sucessor may be used when all of the following are true: 

• 28 day have elapsed since Decedent's death.
• Another person has possession of tangible or intangible personal property owned by the Decedent.
• The property is worth less than $53,000 (net of liens and encumbrances).
• The property does not include real property.
• An application or petition for probate has not been filed.
• The person claiming ownership is entitled to payment. 

Data Entry.  Complete the following sections of this worksheet:

• Information Required for Affidavit of Decedent's Successor
• Decedent Information.

Procedure.  

• Use this worksheet to complete the affidavit.
• A cover letter will be added to explain the statutory authority for delivery of assets.
• Deliver the Affidavit and letter to the person or entity holding the property.
• If the holder of property will not comply, then file a Petition and Order for Assignment. 

Statutory Basis:  700.3982

Cost of Living Adjustments: The amounts below are updated for 2026 (Link to EPIC COLA).

Qualification for Petiton & Order:  A Petition and Order for Assignment may be used if the decedent's property is worth less than $53,000 after payment of burial expenses and deduction of mortgage liens on real estate.

Example of Qualified Estate:  The Decedent owned a $5,000 bank account and real estate worth $100,000 (subject to a $50,000 mortgage). Funeral expenses were $7,000. The estate would qualify for a Petition and Order for Assignment because the estate value is $48,000 (($105,000 - $50,000) - $7000).

Maximum Allowable Deduction for Liens on Real Property:  $264,000

Who May File:  Any interested person.

Payment of Claims: The decedent's assets must be used to reimburse a person who paid for his or her funeral expenses. In addition, the decedent's property is subject to creditor's claims for up to 63 days after issuance of the court order. A notice to creditors or accounting is not required.

Who May Inherit Property:  A suriviving spouse, or if there is none, then the decedent's heirs. 

Data Entry:  Complete the following sections of this worksheet:

• Information Required for Petition and Order for Assignment
• Decedent Information
• Interested Persons
• Probate Court

Documents to File with Probate Court:  

• Petition and Order for Assignment (PC 556)
• PPII (PC 97)
• Death Certificate
• Invoices for funeral expenses (must show amount paid and the person who paid it)
• Filing fee of $25.00
• Certified order fee of $12.00
• Inventory fee (inventory fee calculator) 

Statutory Basis  700.3987

3987. If it appears from the inventory and appraisal that the value of the entire estate, less liens and encumbrances, does not exceed administration costs and expenses, reasonable funeral and burial expenses, homestead allowance, family allowance, exempt property, and reasonable, necessary medical and hospital expenses of the decedent's last illness, the personal representative, without giving notice to creditors, may immediately disburse and distribute the estate to the persons entitled to the estate and may file a closing statement as provided in section 3988.

Allowances (2026)

• Homestead:  $30,000 (spouse or minor/dependent children)
• Family:  $36,000 (spouse or minor/dependent children) 
• Exempt Property:  $20,000 (spouse or any children)

Qualification for Summary Proceedings:  An estate qualifies for summary proceedings if the inventory value of the estate (less liens and encumbrances) is less than the total allowances, administrative costs, funeral expenses, and reasonable medical expenses of the decedent's last illness. 

Example of Qualified Estate:  In the following example, the decedent is survived by a spouse. The value of the estate is too high for a Petition & Order for Assignment. However, the estate will qualify for Summary Administration based on the statutory formula: 

Payment of Claims: Claims should be paid in the following order of priority (EPIC 3805):  1) expenses of administration; 2) funeral and burial expenses; 3) homestead allowance; 4) family allowance; 5) exempt property allowance; 6) debts and taxes under federal law; 7) reasonable and necessary expenses of decedent's last illness.

Procedure for Summary Proceedings:  Summary Proceedings and Informal Probate are the same, except:

1. Do not publish notice to creditors;
2. Distribute the estate immediately to the persons entitled to the property;
3. File a Closing Statement, Summary Proceedings (PC 590) and Certificate of Completion (PC 592); and,
4. Send the Closing Statement to creditors whose valid claims were not paid.

Qualification for Informal Probate of Will:  A probate register may admit a will when (1) the applicant is an interested person; (2) the application is complete; (3) the application was made under oath; (4) venue is proper; (5) an original, properly executed, and unrevoked will is in the register's possession (EPIC 3302 and 3303). 

Qualification for Informal Appointment of PR:  A probate register may appoint a PR when (1) the applicant is an interested person; (2) the application is complete; (3) the application was made under oath; (4) venue is proper; and (5) the person seeking appointment has priority for appointment (EPIC 3307 and 3308).

Who May File:  An interested person MUST sign the petition.

Who is an Interested Person?:  "Interested person" is limited to the following:  an incumbent fiduciary; an heir, devisee, child, spouse, creditor, or beneficiary of the decedent; any other person that has a property right in or claim against a trust estate or the estate of a decedent, ward, or protected individual; a person that has priority for appointment as personal representative (but not solely by renunciation or nomination); and a fiduciary representing an interested person (EPIC 1105).

Purpose of Formal Probate:  Formal probate must be used when: 

• It is necessary to determine whether a decedent left a valid will (EPIC 3401).
• The nominated PR does not have statutory priority for appointment (EPIC 3204).
• Informal probate is not otherwise available (EPIC 3305).

Notice Requirements. A hearing is required. Notice must be served on: (1) the decedent's heirs; (2) the devisees and PR named in a will; (3) a PR whose appointment has not been terminated; (4) a person who has filed a demand for notice; and (5) the trustee of decedent's trust.

Who May File: Any interested person or any person that has a right that cannot be enforced without administration may file a petition (EPIC 3401(1) and 3414(1)). An interested person MUST sign the petition.  

Proofs in Uncontested Cases: See EPIC 3405 and 3407.

Lost Will: If an original will cannot be located, a presumption arises that the decedent revoked the will prior to his or her death. The petitioner must overcome this presumption.

What is an Interested Person (IP)?  An IP is a person who must be notified of probate proceedings, regardless of whether they a are beneficiairy of the estate.   

Who is an IP?  The IP's for a probate proceeding are the decedent's heirs, devisees, nominated PR, and trustee of a revocable trust (MCR 5.125(1) and (2)).

Who is a Heir?  A "heir" is a person entitled to receive property by intestate succession (EPIC 1104(p)). Refer to EPIC 2102 and 2103 for those persons entitled receive property by intestate succession.

Who is a Devisee?  A "devisee" is a person designated in a LWT to receive real or personal property (EPIC 1103(l) and (m)).

Data for Adult Interested Persons:  Insert name, address, DOB, relationship (spouse, devisee, child, or heir), and last 4 of SSN for each adult.  The DOB and SSN are only used on the Notice to Friend of the Court form.  List a surviving spouse as the first interested party (IP1).

Data for Minor Interested Persons.  Insert name, address, DOB, relationship (devisee, child, or heir), and last 4 of SSN for each minor. The AGE of a minor must be included on an application or petition for probate, but the minor's DOB is Protected Personal Identifying Information (PPII). Insert the name, DOB and last 4 of SSN for each minor on Form 97a. Add the "Ref. No." from Form 97a to the Application or Petition along with minor's age.

A parent MUST file an appearance for the minor. Form PC606 (Appearance of Parent of Minor) will be added to the pleadings.

Form PC606 requires the parent to represent whether he or she has an interest in the estate that is in conflict with the minor's interest. A conflict may exist, for example, if the parent makes a spousal election, claims an allowance, or disclaims an interest on behalf of the minor which would enhance the parent's interest in the estate to the detriment of the minor.

Who are Qualified Trust Beneficiaries (QTB)?  A QTB is a person who must receive notice of trust administration (EPIC 7814(1)).

NEW QTB DEFINITION FOR 2024

Definition of Qualified Trust Beneficiariy (EPIC 7103).  "Qualified Trust Beneficiary" (QTB) means either of the following:

(1) A trust beneficiary whom the settlor intends to benefit as a material purpose of the trust and to whom 1 or more of the following apply on the date the trust beneficiary's qualification is determined:

(A) The trust beneficiary is a distributee or permissible distributee of trust income or principal.
(B) The trust beneficiary would be a distributee or permissible distributee of trust income or principal if the interests of the distributees under the trust described in sub-subparagraph (A) terminated on that date without causing the trust to terminate.
(C) The trust beneficiary would be a distributee or permissible distributee of trust income or principal if the trust terminated on that date.

(2) If on the date a trust beneficiary's qualification is determined there is no trust beneficiary described in subparagraph (1), a trust beneficiary to whom 1 or more of the following apply on the date the trust beneficiary's qualification is determined:

(A) The trust beneficiary is a distributee or permissible distributee of trust income or principal.
(B) The trust beneficiary would be a distributee or permissible distributee of trust income or principal if the interests of the distributees under the trust described in sub-subparagraph (A) terminated on that date without causing the trust to terminate.
(C) The trust beneficiary would be a distributee or permissible distributee of trust income or principal if the trust terminated on that date.

NEW NOTE: An alternate beneficiary is a QTB. Therefore, notice must be given to the alternate beneficiaries who would be takers if the primary beneficiares were deceased on the date of death, unless the trust provides otherwise.  The purpose of the new statute is to eliminate the need to give notice to more remote beneficiaries, including "wipeout" beneficiaries who would take if all the designated beneficiaries are deceased.

Michigan law regarding delivery of wills (MCL 700.2516):  A custodian of a will or codicil or person having possession or care of a will or codicil shall forward it to the court having jurisdiction with reasonable promptness after the death of the testator either by delivering it personally or by sending it properly addressed by registered mail. A person who neglects to perform this duty without reasonable cause is liable for damages that are sustained by the neglect. A person who willfully refuses or fails to deliver a will or codicil after being ordered by the court in a proceeding brought for the purpose of compelling delivery is guilty of contempt of court and subject to the penalty for contempt.

You MUST file a FORMAL petition if the person seeking appointment as PR does not have statutory priority for appointment (EPIC 3204(2)).

Who has statutory priority for appointment?  Per EPIC 3203(1), persons have priority for appointment as PR in the following order:

1.  Nominated by decedent's will
2.  Decedent's spouse, if the spouse is a devisee
3.  Other devisees
4.  Decedent's spouse, if not a devisee
5.  Other heirs
6.  42 days after decedent's DOD, the nominee of a creditor if the court finds the nominee suitable

Who may nominate a person to serve as PR?  A person who has priority for appointment as PR may nominate a "qualified" person to act as personal representative. A person is "qualified" to serve as a personal representative if they are over the age of 18 AND the court finds them to be suitable in formal proceedings (EPIC 3204(3)). A person may waive appointment and/or renounce his or her right to nominate a PR by filing a written notice with the court (EPIC 3203(3)).

File PC 567 for each person with equal or higher priority who will renounce their right to appoinment.

File PC 567 for each person with equal or higher priority who will renounce their right to appointment.

File PC 557 with the court to provide notice of intent to request informal appointment of PR, and serve the notice on anyone who will not renouce their right to appointment. File proof of service (PC 564) with the court.

File PC 563a (Publication of Notice) with the application for probate. Publish the notice in a local newspaper and request a copy be sent to the court. The waiting period is 14 days after publication. 

You MUST file a FORMAL petition if the person seeking appointment as PR does not have the HIGHEST priority for appointment (EPIC 3204(2)).

Who has statutory priority for appointment?  Per EPIC 3203(1), persons have priority for appointment as PR in the following order:

1.  Nominated by decedent's will
2.  Decedent's spouse, if the spouse is a devisee
3.  Other devisees
4.  Decedent's spouse, if not a devisee
5.  Other heirs
6.  42 days after decedent's DOD, the nominee of a creditor if the court finds the nominee suitable

How does a person qualify as PR without the highest priority?  If the person seeking appointment does NOT have the highest priority, then the person must:

• Obtain a renunciation/nomination from each person who has equal or higher priority to appointment (EPIC 3203(3)); OR,
• Give notice of the applicant's intent to seek informal appointment to each person having a prior or equal right to an appointment (EPIC 3308(f) and 3310), OR,
• File a petition for formal appointment (EPIC 3204(2)). 

What if two people share priority for appointment?  If 2 or more more persons share a priority, those of them who do not renounce must concur in nominating another to act for them or in applying for appointment (EPIC 3203(3)).

The applicant or petitioner for probate MUST be an interested person (EPIC 3204(2) and 3308)).

Who may commence probate proceedings?:  The applicant or petitioner for probate must be an "interested person".  An interested person is any of the following:

• Heir;
• Devisee;
• Child;
• Spouse;
• Creditor;
• Beneficiary of the decedent;
• Person that has a property right in or claim against the estate;
• Person that has statutory priority for appointment as PR (but not solely by nomination);
• Incumbent fiduciary; 
• Fiduciary representing an interested person. 

Reference:  EPIC 1105, 3301(1), 3401(1); MCR 5.125

Estimate the inventory fee payable for any estate filed in probate court. 

Notice to Creditors Required:  A personal representative or trustee must publish notice to creditors and send a similar notice to each known creditor (EPIC 3801 and 7608), unless notice is not required.

Notice to Creditors NOT Required: Notice to creditors is not required in any of the following situations (MCR 5.208(D)):

• The decedent or settlor died more than 3 years ago; 
• Probate administration by Summary Proceedings or Petition and Order for Assignment;
• Probate administration in which the estate has no assets;
• Trust administration in which the costs of administration equal or exceed the value of the trust estate; or 
• Notice need not be given to a known creditor whose claim has been presented or paid.

Who is a "Known" Creditor:  A fiduciary "knows" a creditor exists if he or she has actual notice of the creditor's existence, or if it is reasonably ascertainable based on an investigation of the decedent's records for the 2 years immediately preceding death and mail following death (EPIC 3801(1)). 

Where to Publish:  List of Newspapers in Michigan

Spousal Election:  Every surviving spouse must be notified of his or her rights to receive a share of the deceased spouse's estate (EPIC 2202). A spouse may elect the following shares:

• Testate Estate:  (1) to abide by the terms of the will; or (2) to take 1/2 of his or her intestate share, reduced by 1/2 of the value of all "property derived by the spouse from the decedent" by any means other than testate or intestate succession upon his/her death.
• Intestate Estate:  to take the intestate share.

Intestate Share:  Select "More info about intestate shares" in this question to review information about intestate succession. 

Definition of "Property Derived by the Spouse from Decedent":  (1) A transfer made within 2 years before the decedent's death to the extent that the transfer is subject to federal gift or estate taxes; (2) A transfer made before the date of death subject to a power retained by the decedent that would make the property, or a portion of the property, subject to federal estate tax; and (3) A transfer effectuated by the decedent's death through joint ownership, tenancy by the entireties, insurance beneficiary, or similar means (EPIC 2202(7)). 

How to Make the Election:  Form PC 581 (Notice of Rights of Election) must be served on the surviving spouse (MCR 5.305(A)). Proof of service does NOT need to be filed with the court (MCR 5.305(B)). 

When to Make the Election.  The spouse must make an election within 63 days after the date for presentment of claims, or within 63 days after service of inventory, whichever is later (EPIC 2202(3)).  

Failure to Make Election:  If the spouse fails to make an election, it is conclusively presumed that he or she elects the intestate share or to abide by the terms of the will. The spouse may file a petition to overcome this presumption (EPIC 2203). 

Allowances.  A spouse may receive allowances in addition to his or her elective share (EPIC 2402 to 2405). If the probate estate is not sufficient to pay allowances, then the decedent's revocable trust estate is liable for allowances (EPIC 7605(c)). 

Cost of Living Adjustments:  The amounts below are updated for 2026 (Link to EPIC COLA).

Share of Spouse (EPIC 2102):  The intestate share of a decedent's surviving spouse is 1 of the following:

• (a) The entire intestate estate if no descendant or parent of the decedent survives the decedent.
• (b) The first $301,000.00, plus 1/2 of any balance of the intestate estate, if all of the decedent's surviving descendants are also descendants of the surviving spouse and there is no other descendant of the surviving spouse who survives the decedent.
• (c) The first $301,000.00, plus 3/4 of any balance of the intestate estate, if no descendant of the decedent survives the decedent, but a parent of the decedent survives the decedent.
• (d) The first $301,000.00, plus 1/2 of any balance of the intestate estate, if all of the decedent's surviving descendants are also descendants of the surviving spouse and the surviving spouse has 1 or more surviving descendants who are not descendants of the decedent.
• (e) The first $301,000.00, plus 1/2 of any balance of the intestate estate, if 1 or more, but not all, of the decedent's surviving descendants are not descendants of the surviving spouse.
• (f) The first $201,000.00, plus 1/2 of any balance of the intestate estate, if none of the decedent's surviving descendants are descendants of the surviving spouse.

Share of Heirs Other than Spouse (EPIC 2103):  Any part of the intestate estate that does not pass to the decedent's surviving spouse passes in the following order to those individuals who survive the decedent:

• (a) The decedent's descendants by representation.
• (b) The decedent's parents equally if both survive or to the surviving parent.
• (c) The descendants of the decedent's parents or of either of them by representation.
• (d) 1/2 to the decedent's paternal grandparents, or to the descendants of paternal grandparents; and 1/2 to the decedent's maternal grandparents, or to the descendants of maternal grandparents.

Calculate the allowances to which a spouse or children may be entitled. Advise options and file PC 582 with the probate court if allowances are selected. Document that appropriate information was provided to spouse and children. 

NOTE:  The Trust Estate is liable for allowances if the Probate Estate is not sufficient to pay them. However, a PR must be appointed within 4 months of the notice to creditors. Otherwise, the Trust Estate is not liable for allowances (EPIC 7605 and 7606). 

Cost of Living Adjustments: The amounts below are updated for 2026 (Link to EPIC COLA).

Qualification for Allowances.  Statutory allowances are payable to the spouse or children of the decedent. Allowances have priority over all other claims against the estate except expenses of administration and funeral/burial expenses.

Statutory Allowances: 

• Homestead Allowance ($30,000):  A surviving spouse, or if there is none, then minor and dependent children are entitled to a homestead allowance. The homestead allowance is in addition to any share passing to the surviving spouse or minor or dependent child by the will of the decedent, unless otherwise provided, by intestate succession, or by elective share (EPIC 2402).
• Family Allowance (up to $36,000):  A surviving spouse, or if there is none, then minor and dependent children, are entitled to a family allowance for their maintenance during the period of administration. The family allowance is not chargeable against a benefit or share passing to the surviving spouse or children by the will of the decedent, unless otherwise provided, by intestate succession, or by way of elective share (EPIC 2403 and 2405). 
• Exempt Property Allowance ($20,000): A surviving spouse is entitled to household furniture, automobiles, furnishings, appliances, and personal effects up to $20,000.00 more than the amount of any security interests to which the property is subject. If there is no surviving spouse, the decedent's children (who are not excluded by decedent's will) are entitled jointly to the same value.  If there is not $20,000.00 worth of exempt property in the estate, the spouse or children are entitled to other assets to make up the value. The exempt property allowance is in addition to a benefit or share passing to the surviving spouse or children by the decedent's will, unless otherwise provided, by intestate succession, or by elective share (EPIC 2404).

When to Claim Allowances: The spouse or children should consider a claim for allowances whenever: 1) they would receive less than their allowances if all claims against the estate were paid in full; 2) the estate is not sufficient to pay all creditor's claims; or 3) the decedent died testate, but did not leave his or her entire estate to the spouse or children.

How to Claim Allowances: Form PC 582 (Selection of Allowances) is used to claim allowances. 

Time to Claim Allowances:  Allowances must be claimed within 4 months "after the claim arises", or within 4 months of publication of notice to creditors, whichever is later (EPIC 3803(2)(b)). 

Payment.  Allowance are paid from the probate estate (EPIC 3805), or if it is not sufficient to do so, then the decedent's trust is liable for payment (EPIC 7605(c)). However, if a personal representative is not appointed for the settlor's estate within 4 months after the date of the publication of notice to creditors, a trust is not liable for payment of allowances (EPIC 7606(1)).