What Does an Executor Do in Pennsylvania?

By Wendy Witt, Pittsburgh Probate Attorney | The Pittsburgh Probate Law Firm

Being named executor of a loved one's estate is an honor. It means that person trusted you — trusted your judgment, your integrity, and your ability to handle something important during one of the hardest times a family can face. But it also comes with real legal responsibilities that most people have never encountered before.

If you've just learned that you've been named executor of a Pennsylvania estate, this guide is for you. Here is an honest, detailed look at what the role actually involves — and how to carry it out without making costly mistakes.

What Is an Executor?

An executor is the person named in a will to carry out its terms after the testator (the person who wrote the will) passes away. In Pennsylvania, the executor is also called the personal representative of the estate. If there is no will, the court appoints someone to fill the same role — in that case, the person is called an administrator rather than an executor, but the responsibilities are essentially the same.

The executor's job is to manage the deceased's estate from the moment probate opens until the moment it closes — paying debts, filing taxes, accounting for every dollar that comes in and goes out, and ultimately distributing what remains to the people who are supposed to receive it.

It is a significant responsibility. And in Pennsylvania, it comes with legal duties that, if not followed correctly, can expose the executor to personal liability.

Who Can Serve as Executor in Pennsylvania?

Pennsylvania has two basic requirements for executors: you must be at least 18 years old and of sound mind. Pennsylvania does allow out-of-state residents to serve as executors, which is important for families where the deceased lived in Pennsylvania but the most trusted family member lives elsewhere. Most Register of Wills offices now offer virtual procedures for swearing in out-of-state executors, making the process more accessible than it once was.

Step One: Locate and File the Will

The executor's first responsibility is to locate the original will and file it with the Register of Wills in the county where the deceased lived at the time of death. For families in the Pittsburgh area, that is typically Allegheny County.

Pennsylvania does not impose a strict legal deadline for filing the will, but delays create problems — with creditors, with beneficiaries, and with the preservation of estate assets. Filing promptly is always the right move.

If you cannot locate the original will and only have a copy, contact a probate attorney immediately. Pennsylvania law presumes that a missing original will may have been intentionally destroyed or revoked, creating a legal complication that requires careful attention.

Step Two: Be Appointed by the Register of Wills

Filing the will is not the same as being appointed executor. To gain the legal authority to act on behalf of the estate, you must appear before the Register of Wills, take an oath, and be formally appointed. Once appointed, the Register of Wills will issue Letters Testamentary — sometimes called short certificates — which are the documents that give you the legal authority to access accounts, transfer assets, and act on behalf of the estate.

You will need multiple certified copies of these letters. Banks, financial institutions, real estate offices, and other parties will each require their own copy before they will deal with you as executor.

Step Three: Notify Beneficiaries and Heirs

Once appointed, Pennsylvania law requires you to notify the beneficiaries named in the will — and in some cases, heirs who are not named in the will — that probate has been opened. This notification must happen within a specific timeframe and must meet certain legal requirements. It is not simply a courtesy call — it is a legal obligation.

Step Four: Publish Notice to Creditors

One of the most important early steps in Pennsylvania probate is publishing a notice to creditors in a local newspaper and the Pennsylvania legal journal. This advertisement starts the one-year clock during which creditors can file claims against the estate.

This step matters enormously for the executor personally. An executor who distributes assets to beneficiaries before the creditor period has closed — and before all legitimate creditor claims have been addressed — can be held personally liable for those distributions if creditors come forward later with valid claims.

Step Five: Inventory and Appraise the Estate

Within nine months of being appointed, Pennsylvania requires the executor to file a formal inventory of the estate's assets with the Register of Wills. This inventory must include every asset owned by the deceased at the time of death that is subject to probate — real estate, bank accounts, investment accounts, vehicles, business interests, personal property of value, and any money owed to the deceased.

Each asset must be listed at its fair market value as of the date of death. For straightforward assets like bank accounts, the value is simply the account balance. For real estate, a formal appraisal is typically required. For business interests or unusual assets, additional professional valuation may be needed.

This inventory becomes the foundation of the estate's financial accounting and is used to calculate the Pennsylvania inheritance tax.

Step Six: Open an Estate Bank Account

The executor must open a dedicated bank account in the name of the estate. All money coming into the estate — from asset sales, income, refunds, or any other source — and all money going out — for bills, taxes, professional fees, and eventually distributions — must flow through this account.

Keeping estate funds completely separate from your personal funds is not optional. Commingling funds is a serious breach of your fiduciary duty as executor and can result in personal liability. Meticulous recordkeeping from day one protects you as much as it serves the estate.

Step Seven: Manage Estate Assets

While probate is open, the executor is responsible for managing and protecting the estate's assets. This means different things depending on what the estate contains.

If there is real estate, the executor is responsible for maintaining it — keeping utilities on, maintaining insurance, preventing deterioration, and ultimately selling it or transferring it to beneficiaries as the will directs. If there are investment accounts, the executor must manage them prudently. If the deceased owned a business, the executor may need to oversee its operations or facilitate its sale.

The standard the law applies to executors is the prudent person standard — you must manage estate assets the way a reasonable, careful person would manage their own. Speculative decisions, neglect, or self-dealing can all result in personal liability.

Step Eight: Identify and Pay Debts — In the Right Order

Before any beneficiary receives a single dollar, the estate's debts must be paid. This includes final medical bills, credit card balances, mortgages, utility bills, personal loans, and any other legitimate obligations the deceased left behind.

Pennsylvania law dictates the exact order in which debts must be paid. Administration expenses come first, followed by the family exemption of up to $3,500 for a surviving spouse or children, then funeral and burial costs, then medical expenses from the last illness, then taxes, then general creditors.

This order matters enormously. If the estate doesn't have enough assets to pay everyone, some creditors simply don't get paid — but they must not get paid out of order. An executor who pays the wrong creditor first, or who pays beneficiaries before creditors, can be held personally responsible for the shortfall.

Step Nine: File and Pay Pennsylvania Inheritance Tax

The executor is responsible for filing the Pennsylvania inheritance tax return and ensuring the tax is paid. The tax rate depends on the relationship between the deceased and each beneficiary — 0% for a surviving spouse and children under 21, 4.5% for children and lineal descendants, 12% for siblings, and 15% for all others.

Pennsylvania offers a 5% discount on the inheritance tax due if it is paid within three months of the date of death. After the return is filed, there is a waiting period until the state approves it. It is not safe to make final distributions until that approval has been received. Distributing assets before approval can mean asking beneficiaries to return money — or holding the executor personally liable for the difference.

Step Ten: File Any Required Income Tax Returns

The executor is also responsible for filing the deceased's final personal income tax return for the year of death. If the estate generates income during the probate process — from rent, dividends, or other sources — a separate estate income tax return may also be required. Working with a CPA or accountant who understands estate taxation is strongly recommended.

Step Eleven: Prepare and File a Formal Accounting or Family Settlement Agreement

Before the estate can be closed, Pennsylvania requires the executor to prepare a formal accounting — a detailed record of every asset that came into the estate and every payment that went out. Beneficiaries must be notified and given the opportunity to review and approve the accounting.

This accounting is not just a summary. It must be thorough, accurate, and defensible. If a beneficiary objects to something in the accounting, it may need to be resolved through the court. An experienced probate attorney can help you prepare an accounting that is complete and correct the first time.

In Pennsylvania, the formal accounting filed with the court is not the only path to closing an estate. Families who are in agreement may instead use a Family Settlement Agreement — a document signed by all beneficiaries that acknowledges the executor's work, agrees on the distribution of assets, and releases the executor from further liability. For families who trust one another and are aligned on how the estate should be handled, a Family Settlement Agreement can be a simpler, faster, and less costly alternative to a formal court accounting. An experienced probate attorney can help you determine which approach makes the most sense for your family's situation.

Step Twelve: Distribute Assets and Close the Estate

Once debts are paid, taxes are settled, the inheritance tax return has been approved, and the accounting has been accepted by beneficiaries, the executor can make final distributions — transferring assets to the people named in the will or, according to Pennsylvania's intestacy laws, if there was no will.

After distributions are complete, the executor files the necessary paperwork to formally close the estate and is officially discharged from the role. At that point, your responsibilities as executor are finished.

The Executor's Fiduciary Duty

Running through every one of these responsibilities is a concept called fiduciary duty. As executor, you have a legal obligation to act in the best interests of the estate and its beneficiaries — not in your own interest, not in the interest of one beneficiary over others, and not in the interest of convenience.

This means keeping accurate records, communicating transparently with beneficiaries, making prudent decisions about estate assets, and following Pennsylvania law at every step. Breaching your fiduciary duty — even unintentionally — can result in you being held personally liable for losses the estate or beneficiaries suffer as a result.

This is not meant to frighten you. Most executors carry out their duties faithfully and without incident. But it is meant to underscore why having an experienced probate attorney by your side matters. The attorney doesn't replace you as executor — you remain in that role. But they guide every step, handle the court filings and tax returns, and make sure you never unknowingly step into territory that puts you at personal risk.

You Don't Have to Do This Alone

If you've been named executor of a Pennsylvania estate, the most important thing you can do is get the right support around you from the beginning. At The Pittsburgh Probate Law Firm, we guide executors through every step of the process — from opening probate at the Register of Wills to making final distributions and closing the estate.

We handle the legal maze so you can focus on your family and your healing. And we make sure that as executor, you are protected at every stage.

Your first step is a free consultation with no pressure and no obligation. Call us at 412-214-2904 or book online at pittsburghprobatelawfirm.com. Whenever you're ready, we're here.

Wendy Witt is a Pittsburgh probate attorney at The Pittsburgh Probate Law Firm, serving families of Pennsylvania residents regardless of where the death occurred. This post is for general informational purposes and does not constitute legal advice. Every estate is different — please consult an attorney about your specific situation.