As is the case with documents, getting an early handle on the decedent’s assets is really important. Some assets you simply need to identify as requiring later action by other family members or the personal representative once he or she is appointed. Other assets, primarily real estate and tangible assets (cars, furniture, jewelry, art, collections) will need to be secured almost immediately and insured properly. The non-tangible assets will include bank accounts, investment accounts, retirement accounts, and the like. You also need to determine, for future reporting (see No. 8 and No. 11), the values of all of the assets as of the day the decedent passed away. If any single tangible item (like a grandfather clock or a musical instrument) or a collection of tangible items (like jewelry, art, stamps, guns, or coins) is likely worth more than $3,000, you will need to have a formal appraisal done.
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