Any time after death, but letters may not be issued sooner than 10 days after death (except when there is no Will then five days after death is the required time lapse).
Immediately after letters are issued (acts of fiduciary before Letters issued, if in good faith are permissible).
No later than 60 days after probate.
5th to 7th month after death.
6 months after appointment of personal representative (may be extended by court order only).
6 months after death.
Before 8 months after death.
Must be filed within 9 months of death to be effective for tax purposes but can be filed later for non-tax purposes.
By April 15th of the year following the year of death.
Before 9 months after death.
As soon as practical.
Within one year if feasible to avoid interest.
Based on post-mortem tax plan.
Before 9 months after death.
Before 10 months after death.
If estate’s tax year is calendar year then by April 15th of the year following death. If estate elects a fiscal year, then within three and one-half months of end of fiscal year.
When all above are complete.
Based on post-mortem tax plan except that amount of commissions which can be paid prior to the approval of the accounting is limited by statute.
Before distribution of balance of residue to beneficiaries.
At completion of administration of the estate and before distribution of all assets.
When accounting approved.