Bench & Bar July/August 2025

HOW MUCH DOES PROBATE COST?

common myth, but no, the state does not just swoop in like a surprise heir in a soap opera. First, title will determine how an asset passes. Is there a named beneficiary who is alive? If the answer is yes, then they can receive the asset immediately, often only needing a death certificate and completing informational paperwork. Second, if an asset goes to probate, and a person does not have a valid Last Will and Testament, then probate assets will pass under Kentucky’s laws of intestacy. These laws provide for distribution based on the table on consan guinity i.e. , closest relation. For example, for a person dying intestate (without a Will) who is unmarried, does not have children, and has parents alive, the surviving parents are the heirs-at-law. For a person dying intestate who is not married and has three living children, no deceased children with issue (blood descendants), those living chil dren each get 1/3 of the probate assets after administration. The state is a very far off recipient and only when blood kin do not exist or cannot be located. DAD DIED, NOW WHAT? WHERE DO I START? First, do not panic. Losing a parent is over whelming, and it is natural to want to take action right away. Many people respond by immediately trying to “get things done,” but the legal and practical steps involved in set tling a loved one’s affairs can be complex, and sometimes, taking the wrong steps too soon can create bigger problems later. The most important first step: Make an appointment with a probate attorney. Find one who is experienced, listens to you, and gives you the confidence to move forward. A seasoned probate attorney will help you understand what needs to be done and in what order, so you are not trying to figure it all out on your own. Probate is not just paperwork. It is a process of winding down a life, and that deserves care, patience, and the right support. IS A LAWYER REALLY NECESSARY? It is not required under law, but my answer is yes. If you have an experienced one, the process is less costly, efficient, and done right.

assets, and re-establishing order. Of course, this increases the cost and is frustrating to all involved. DO I NEED TO PAY THE DECEDENT’S BILLS? As a general matter, unsecured creditors (like credit cards and medical bills) all stand together and are not paid until the expiration of the six month creditor period. However, some bills to maintain the status quo on probate assets (like insurance and gas and electric utilities), should be paid. This is where an experienced probate attor ney gives guidance. DO I HAVE TO PAY TAXES ON MY INHERITANCE? The answer to this question is very compli cated. There are many taxes which could (or could not) be triggered by a person’s death, including but not limited to Federal Estate Tax, Federal and State Income Tax, Capital Gains, and Kentucky’s Inheritance Tax. It is too complicated for a short response, but this is where an experienced probate law yer’s expertise comes in handy. WHAT NOT TO DO WHEN SOMEONE DIES? In the days immediately following a death, emotions run high, exhaustion sets in, and well-meaning people often act too quickly. One of the most common mistakes I see is distributing the Decedent’s personal property at the funeral. It may feel right in the moment to let family or friends take mementos, furniture, or personal items, especially when everyone is gathered and grieving. But emotions can cloud judg ment, leading to conflicts later over what was given away.

It depends. Each county charges a filing fee to open probate. If there is an attorney representing the fiduciary, Executor, or Administrator then that attorney gets paid out of the probate assets. The fiduciary is entitled to a fee which is generally up to 5% of the non-real estate assets. A CPA is usu ally required to file taxes. Funeral costs must be reimbursed. Certain creditors are also entitled to be paid. In addition to set costs, probate often involves much more than ini tially meets the eye. What many people fail to understand is that the lives of a (now) deceased person can be complicated. In addition to unsurprising tasks such as rem edying tax delinquencies and satisfaction of obligations under a divorce settlement agreement, as a probate attorney, I have encountered situations that I never dreamed would be part of the job. For instance, I have evicted squatters from Decedents’ homes, filed motions to recover misappropriated probate assets, engaged cleaning services for hoarded homes, and supervised personal property distributions between angry sib lings. I have also rescued Decedents’ pets left alone in a home (including dogs, cats, and even a tank full of fish!). One frustrat ing part is that I often meet clients who come to me three to five years into probate, after attempting to manage it themselves or working with an attorney unfamiliar with the nuances of estate administration. By that point, what should have taken seven to nine months and cost a predictable amount has ballooned into a prolonged, more costly ordeal. In many of these cases, the role of my team shifts from guiding a process to untangling a mess: correcting missed dead lines, addressing missteps with creditors or tax authorities, recovering mismanaged

ABOUT THE AUTHOR KELLI E. BROWN is a partner at Goldberg Simpson, where she chairs the firm’s trusts and estates department. Her practice focuses on estate planning, probate, trust administration, and estate litigation. Brown holds a B.A. from the University of Dayton, a J.D. from Northern Kentucky University’s Salmon P. Chase College of Law, and an LL.M. in Estate Tax ation from the University of Miami. She is licensed to practice in Kentucky, Ohio, Tennessee, and before the United States Tax Court. An active leader in her field, Brown served on the Kentucky Bar Association’s Probate and Trust Legislative Committee and is a three-time former chair of the KBA’s Probate and Trust Law Section. She is a Fellow of the American College of Trust and Estate Counsel (ACTEC) and former ACTEC State Chair for Kentucky. In recognition of her contributions to the field, she received the Justice Thomas B. Spain Award.

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