The whole point of the estate settlement process, of course, is to actually pass on your loved one’s assets. This is where you give everyone pieces of tangible property; transfer car titles, real estate, bank accounts, and investment accounts; roll over retirement accounts; and fund ongoing trusts. This usually happens late in the process. You can make partial distributions along the way, but it is important to keep a sizable reserve to pay ongoing expenses, income and estate taxes, and any claims made before a year has passed. Once all of the assets are distributed, the personal representative files a final account and gets final court approval, and the job is finally done.

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