--- title: "Named as Executor: What to Do in the First 90 Days | Legacy Counsel" description: "The early decisions an executor makes are the ones that create or prevent personal liability. Here is the sequence we walk fiduciaries through." lang: en json-ld: | [ { "@context": "https://schema.org", "@graph": [ { "@type": "LegalService", "@id": "https://jacobslegacycounsel.com/#legalservice", "name": "Jacobs Legacy Counsel", "alternateName": [ "Legacy Counsel by Jacobs Counsel", "Jacobs Legacy" ], "url": "https://jacobslegacycounsel.com", "description": "Fixed-fee estate planning for high-net-worth families, founders, executives, and professional athletes. 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Here is the sequence we walk fiduciaries through.", "abstract": "In the first 90 days as executor, your job is to secure, inventory, and notify — not to distribute. Locate the will and death certificates, open the estate with the Surrogate's or Probate Court, secure property and digital accounts, obtain an estate tax ID and account, inventory assets with date-of-death values, and notify creditors and beneficiaries. Early distributions are the most common way executors create personal liability.", "datePublished": "2026-05-24", "dateModified": "2026-08-12T15:50:10.344299+00:00", "author": { "@type": "Person", "@id": "https://jacobscounsellaw.com/about/drew-jacobs#person", "name": "Andrew R. 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Then petition the court for authority before making any financial moves." } }, { "@type": "Question", "name": "Can an executor be held personally liable?", "acceptedAnswer": { "@type": "Answer", "text": "Yes. Distributing before creditor periods and tax obligations are resolved, commingling estate funds, or failing to account can create personal liability. Documented process is your protection." } }, { "@type": "Question", "name": "When can beneficiaries actually be paid?", "acceptedAnswer": { "@type": "Answer", "text": "After the creditor claim period has run and tax matters are addressed. Partial distributions are sometimes appropriate, but they should be made on advice, with reserves held back." } }, { "@type": "Question", "name": "Does the executor get paid?", "acceptedAnswer": { "@type": "Answer", "text": "Yes, commissions are permitted, calculated differently in New Jersey, New York, and Ohio. Family members often waive them, sometimes for tax reasons, but that should be a deliberate choice." } }, { "@type": "Question", "name": "Do I need an attorney to serve as executor?", "acceptedAnswer": { "@type": "Answer", "text": "Not legally in a simple estate, but the executor is held to a fiduciary standard. Where there is real estate, a business, multiple states, or any family friction, counsel is the cheaper path." } } ] } ] ] --- A Practice of [Jacobs Counsel LLC](https://jacobscounsellaw.com) Serving NY · NJ · OH — Vol. 2026 [Legacy Counsel ](/) Firm Resources Estate Planning Trusts [Probate & Admin](/probate-trust-administration)[Pricing](/pricing)[Book Call](https://cal.com/drewjacobs/estate-planning)[Start Intake](/get-started) Menu 1. [Home](/) 2. [Journal](/blog) 3. Executor First 90 Days [← Legacy Journal](/blog)Estate Planning · Probate # Named as Executor: What to Do in the First 90 Days The early decisions an executor makes are the ones that create or prevent personal liability. Here is the sequence we walk fiduciaries through. May 24, 2026 9 min read By Drew Jacobs, Esq. The short answer In the first 90 days as executor, your job is to secure, inventory, and notify — not to distribute. Locate the will and death certificates, open the estate with the Surrogate's or Probate Court, secure property and digital accounts, obtain an estate tax ID and account, inventory assets with date-of-death values, and notify creditors and beneficiaries. Early distributions are the most common way executors create personal liability. Being named executor is not an honor so much as a job with legal exposure. A fiduciary who distributes too early, pays the wrong creditor first, or misses a tax filing can be personally responsible for the shortfall. The good news is that the first ninety days follow a predictable order. ## Weeks one and two: secure, do not distribute Nothing goes out the door yet. The immediate work is protective. - Obtain multiple certified copies of the death certificate. You will need more than you expect. - Locate the original will, any trust instruments, and recent beneficiary designations. - Secure real property, vehicles, and valuables, and confirm insurance remains in force. Vacancy can void coverage. - Redirect mail and take control of digital access where you lawfully can. - Stop automatic payments that no longer serve the estate — but keep mortgage, tax, and insurance current. Resist family pressure to hand out personal property or advance money. Until you know what the estate owes, you do not know what it can afford to give. ## Weeks two to five: get authority You have no power until the court says you do. In New Jersey that means qualifying before the county Surrogate. In New York it means a probate petition in Surrogate's Court with citations or waivers from distributees. In Ohio it means an application to the county probate court, which will supervise the administration going forward. Once appointed, apply for a federal tax identification number for the estate and open a dedicated estate account. Every dollar in and out moves through that account. Commingling estate funds with personal funds is the fastest route to a fiduciary dispute. ## Weeks four to eight: inventory and notice Build a complete asset schedule with values as of the date of death — real property, accounts, business interests, retirement plans, life insurance, receivables, and personal property of real value. Date-of-death valuation matters for both the beneficiaries' basis and any tax filing. Separate the estate assets from the non-estate assets. Anything with a valid beneficiary designation, a joint owner with survivorship rights, or a trust title generally passes outside the estate and outside your control as executor. Confusing the two categories is one of the most common early errors. Then give notice: to beneficiaries as your state requires, and to creditors. Every state runs a claims period, and paying claims out of order — or paying an unenforceable claim — is a personal risk. ## Weeks eight to twelve: taxes and the honest math Calendar the filings before they become emergencies. - A final individual income tax return for the year of death. - An estate income tax return if the estate generates income during administration. - A federal estate tax return where the estate approaches the exclusion, or where a portability election for a surviving spouse is desirable even though no tax is due. - New Jersey inheritance tax where a beneficiary falls outside the exempt classes. - New York estate tax where the estate approaches the state threshold. At the same time, run the solvency question honestly. If liabilities may exceed assets, stop and get advice before paying anyone. An insolvent estate follows a statutory priority, and a well-intentioned payment to the wrong party comes out of your pocket. ## What experienced fiduciaries do differently - **They document.** Contemporaneous records of every decision, valuation, and disbursement. - **They communicate on a schedule.** Beneficiaries who receive periodic updates rarely file petitions. - **They stay neutral.** You owe duties to the estate, not to the loudest sibling. - **They get help early.** Counsel and an accountant are estate expenses, not personal ones. We represent executors and trustees through this process, including estates with real property or beneficiaries in more than one of our states. Our work is administration and coordination — not contested litigation. ## Related reading - [Probate and trust administration](/probate-trust-administration) - [What probate actually costs in NJ, NY, and OH](/blog/what-probate-costs-nj-ny-oh) - [How probate works in New Jersey](/blog/how-probate-works-in-new-jersey) _Legal Disclaimer: This article is for informational purposes only and does not constitute legal advice or create an attorney-client relationship. Laws vary by jurisdiction and change frequently. Nothing in this post should be relied upon as a definitive legal conclusion for any specific situation. Consult a qualified attorney before taking action based on any information here._ Frequently asked ## Questions we hear most What should an executor do first? Obtain certified death certificates, locate the original will, secure the residence and any valuables, and stop recurring payments and exposures. Then petition the court for authority before making any financial moves. Can an executor be held personally liable? Yes. Distributing before creditor periods and tax obligations are resolved, commingling estate funds, or failing to account can create personal liability. Documented process is your protection. When can beneficiaries actually be paid? After the creditor claim period has run and tax matters are addressed. Partial distributions are sometimes appropriate, but they should be made on advice, with reserves held back. Does the executor get paid? Yes, commissions are permitted, calculated differently in New Jersey, New York, and Ohio. Family members often waive them, sometimes for tax reasons, but that should be a deliberate choice. Do I need an attorney to serve as executor? Not legally in a simple estate, but the executor is held to a fiduciary standard. Where there is real estate, a business, multiple states, or any family friction, counsel is the cheaper path. 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