A checklist of some basic work to be accomplished
          by an Executor, Administrator, or Successor Trustee


BURIAL ARRANGEMENTS:

A major factor to be considered is that in this type of a
situation, great stress and intimidation play a large role; stress
by the gravity of the situation and intimidation possibly by a
mortuary environment.  Proper estate and burial planning by the
decedent can greatly ease what may otherwise be a very traumatic,
complex, and expensive ordeal.  Social security or veterans
benefits are sometimes involved in making burial arrangements.


FAMILY CONFERENCE:

If appropriate, schedule a family conference at which all
interested parties may be advised of the facts available and
exchange information and ideas about the handling of the estate. 
Discretion should be used as to how many meetings to hold, who
attends, what is discussed, and what is done.  Topics of discussion
should be determined in advance and adhered to.


COLLECTION AND PROTECTION OF PROPERTY:

Search the household, make an inventory of all personal property,
and arrange for storage and protection of personal property, if
appropriate.


COPIES OF DEATH CERTIFICATE:

Make numerous copies of the death certificate.  It will be needed
in many of the transactions in connection with the collection of
property and the management and/or distribution of the estate. 
Extra copies will be needed for social security, insurance claims,
bank transactions, and many other transactions.


COPY OF WILL, if any:

Make additional copies of the decedent's will, if any, for
beneficiaries, taxing authorities, and others who may need it.


SAFE DEPOSIT BOXES, if any:

List the contents of any safety deposit boxes in the decedent's
name.  Usually most state laws provide that certain persons, such
as tax authorities, be present when a box is opened and that an
inventory be made of all box contents.  If you have a box in joint
name of yourself and another person it may not be necessary for the
joint owner to have tax authorities hovering around when the box
is opened.


INSURANCE:

Check insurance coverage on all of the decedent's estate, including
property, casualty, and life insurance.  Life insurance is normally
payable directly to beneficiaries.  It may be appropriate to assist
the beneficiaries in the settlement of any insurance claims.


PRELIMINARY ESTIMATE OF ESTATE PROPERTY:

Make a preliminary estimate of the decedent's estate to determine
whether or not the "no probate" provisions of statutes prevail.


EMPLOYER BENEFITS, SALARY, BONUSES,
PENSION and PROFIT SHARING PLANS, etc.:

Contact the employer to learn as much as possible about everything
to which the decedent's surviving spouse and family has a right.


SOCIAL SECURITY, CIVIL SERVICE, VETERANS, and OTHER BENEFITS:

Contact all branches of government or businesses from which the
decedent's spouse might receive property or assets.


NOTICE OF DECEASE:

Give notice to all banks, savings and loan associations, credit
unions, brokerage accounts, financial institutions, and other
businesses where the decedent has accounts or business
relationships.  Obtain passbooks, certificates, factual data, and
all other information about the accounts.  It may be appropriate
to give notice to family friends and business associates.


UTILITIES, CHARGE ACCOUNTS, CREDIT CARDS, etc.:

All known business activities of a decedent should be shut down as
soon as possible.  If the accounts are not to be transferred to a
surviving spouse, they should be closed immediately.


MAIL:

Notify the post office and arrange for receipt of decedent's mail. 
It is normally appropriate to also request that friends and
business associates address mail directly to you.

PERSONAL RECORDS AND TAX RETURNS:

Assemble all personal records and tax returns of the decedent.


GOING BUSINESS:

Obtain all information concerning the business and its bank
accounts, etc.


CLAIMS AGAINST THE ESTATE:

Pay any legitimate claim immediately.


DISTRIBUTION OF ESTATE:

Pay all taxes due.
Pay all costs, expenses, fees, and administrative costs of probate.
Satisfy all claims against the estate.
Pay family allowances.
Satisfy specific bequests.
Residuary distribution.


TAX CONSIDERATIONS:

Form  706 - Estate Tax Form.
Form  709 - U.S. Quarterly Gift Tax Return Form.
Form  712 - Life Insurance Statement Form.
Form 1040 - Income Tax Return for Decedent.
Form 1041 - Fiduciary Income Tax Return.