During probate, a probate court will determine if an instrument offered as a will is valid. If the probate court deems the will to be valid, it will then supervise the distribution of property according to the terms of the will. Often, the deceased will have already named an executor in the will to oversee the administration of the assets during the probate process.

If a person dies intestate, or without a will, the decedent’s estate will still undergo the probate process. The probate court may appoint an administrator to divide the decedent’s property. The probate court will then approve the administrator’s distribution of the decedent’s assets. Both executors and administrators are also more generally known as personal representatives.

Property which passes through the probate process is subject to an estate tax and may also incur an inheritance tax. Estate taxes are the responsibility of the personal representative of the estate. Conversely, inheritance taxes only apply to the beneficiaries under applicable intestacy laws or a valid will.

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Some property automatically passes to a beneficiary without involving the probate proceeding, such as property owned by the decedent and another as joint tenants with the right of survivorship, trust property, or property held by decedent and a spouse as a tenancy by the entirety. Property acquired during a marriage in community property states also passes to the decedent’s spouse free from probate. Furthermore, property that passes to another person pursuant to a contract does not go through probate. For instance, a person named as the beneficiary of an insurance policy or a payable on death account will receive the decedent’s property outside the probate process.