Intake & Pre-Filing

• Confirm decedent's date of death and obtain certified death certificate
• Confirm decedent's county of residence at death — establishes venue§ 28-40-102(a)(1)
• Confirm five-year filing window has not run§ 28-40-103(a)
• Locate the original will; if held by another custodian, demand delivery to court or named executor§ 28-40-105(a)
• If custodian refuses, prepare written motion for citation to compel production§ 28-40-105(b)
• Identify all heirs and devisees, ages, relationships, and addresses§ 28-40-107(c)(2)
• Inventory probable assets — separate values for real and personal property§ 28-40-107(c)(3)
• Determine whether DHS rendered services to decedent (Medicaid, long-term care)§ 28-40-111(a)(4)(A)
• Run conflict check; obtain signed engagement letter and fee agreement
• Advise nominated executor on permitted pre-appointment acts (preservation, burial)§ 28-40-106(a)

Petition & Opening the Estate

• Draft Petition for Probate of Will and/or Appointment of Personal Representative§ 28-40-107
• Verify petition contains all required statements: name/age/residence/DOD; heirs and devisees; property values; venue facts if non-resident; will contents if not filed; nominated executors; proposed PR§ 28-40-107(c)(1)–(8)
• If will is lost, destroyed, or suppressed, plead provisions of will so far as known§ 28-40-107(c)(6)
• File petition; pay filing fee; receive case number
• Lodge original will with clerk
• File Proof of Will (self-proving affidavit, attesting witness affidavit, or testimony)§ 28-40-117
• Check docket for any pre-filed Demand for Notice§ 28-40-108
• If unopposed and no demand for notice, request hearing without notice§ 28-40-109
• If opposed or demand on file, set hearing and serve notice on heirs/devisees§ 28-40-110(a)–(b)
• Prepare proposed Order Admitting Will to Probate / Appointing PR§ 28-40-119
• Prepare Letters Testamentary / Letters of Administration
• Prepare and file PR's Oath; arrange bond if not waived
• Obtain certified copies of order and letters from clerk

Venue & Special Situations

• If decedent was non-resident, confirm Arkansas property and select county where greatest value sits§ 28-40-102(a)(2)
• If competing proceedings filed in another county, move for stay or determination of proper venue§ 28-40-102(c)
• If a foreign will of a non-resident affects Arkansas real property, evaluate ancillary admission (no five-year bar)§ 28-40-103(c); § 28-40-120
• If decedent's death is in dispute (presumed-dead case), consider search procedure before letters issue§ 28-40-112

Post-Appointment Notice & Publication

• Draft Notice of Appointment in statutory form (with mailing address of PR)§ 28-40-111(a)(2), (c)
• If will probated, include date of admission and contest-filing language§ 28-40-111(a)(3)
• Arrange newspaper publication; calendar six-month claim bar from first publication date§ 28-40-111(a)(1)(A)
• Calendar 30-day deadline to serve copy on heirs, devisees, and known creditors§ 28-40-111(a)(4)(A)
• If DHS rendered services, serve notice on Office of Chief Counsel, Decedent's Estates, P.O. Box 1437, Little Rock, AR 72203§ 28-40-111(a)(4)(B)(i)
• Attach copy of petition and decedent's SSN to DHS notice§ 28-40-111(a)(4)(B)(ii)
• Serve later-discovered creditors promptly upon ascertainment§ 28-40-111(a)(4)(C)(i)
• Document diligence in identifying creditors — burden is on creditor, but record matters§ 28-40-111(a)(4)(C)(ii)
• File Affidavit/Proof of Publication and Proof of Mailing with court
• Record certified copy of will and probate order in any Arkansas county where decedent owned real property§ 28-40-123
• Obtain Certificate of Probate for use outside the county or state§ 28-40-122

Estate Administration

The following items move beyond the sections in chapter 40 and are governed by other chapters of Title 28 (claims, inventory, allowances, sales, accounting, and distribution). Citations are to the standard governing chapters.

• Obtain federal EIN for the estate (IRS Form SS-4)
• Open estate bank account; transfer cash assets
• Marshal assets — secure real property, vehicles, financial accounts, personal property
• Order date-of-death valuations (real estate appraisal, account statements, vehicle values)
• File Inventory and Appraisement within statutory timeArk. Code Ann. ch. 49
• Evaluate spouse's and minor children's statutory allowances (homestead, dower/curtesy, statutory allowances)
• Review and respond to filed creditor claims; file objections within statutory window where appropriate
• Pay funeral expenses, costs of administration, and allowed claims in statutory priorityArk. Code Ann. ch. 50
• If real or personal property must be sold to pay debts, petition for and obtain order of sale
• File decedent's final 1040 and any required estate income tax returns (Form 1041)
• If estate exceeds federal threshold, file Form 706
• Maintain accurate accounting of all receipts, disbursements, and distributions

Will Contests & Subsequent Wills

• Calendar contest deadline; respond to any petition contesting the will§ 28-40-113
• Serve and respond to notices of contest§ 28-40-114
• Identify and protect rights of third parties who acquired interests in estate property before objections were filed§ 28-40-115
• If a later-dated will surfaces, evaluate procedure for subsequent presentation§ 28-40-116
• Confirm finality of order admitting will and conclusiveness of any death finding§ 28-40-121

Closing the Estate

• Confirm six-month claim period has run and all claims resolved§ 28-40-111(a)(1)(A)
• Prepare Final Accounting
• Prepare Petition for Approval of Final Accounting and Final Distribution
• Serve notice of final hearing on heirs, devisees, and remaining interested persons
• Prepare proposed Order of Final Distribution
• Distribute assets per will or intestate shares; obtain signed receipts from each distributee
• Record any deeds transferring real property to devisees/heirs in proper county
• File receipts and Petition for Discharge of Personal Representative
• Obtain Order of Discharge; release bond if applicable
• Close estate bank account and EIN; final file storage and retention notes