What Is Estate Administration? Executor Duties in the First 90 Days

What is estate administration? It’s the court-supervised process of gathering a deceased person’s assets, paying their debts and taxes, and distributing what remains to heirs or beneficiaries. In Manhattan, this process runs through the New York County Surrogate’s Court, and the executor named in the will (or the administrator appointed if there is no will) is legally responsible for carrying it out correctly. The first 90 days set the tone for everything that follows, and mistakes made early are often the hardest to undo.

If you’ve just been named executor for a Manhattan estate, you’re likely feeling overwhelmed on top of grieving. This timeline breaks down what genuinely needs to happen in the first three months, so you can act with confidence and avoid the missteps that slow probate down or expose you to personal liability.

What Is Estate Administration, Exactly?

Estate administration refers to the legal steps needed to settle someone’s affairs after death. It covers everything from filing the will with the court to closing bank accounts, valuing property, notifying creditors, filing tax returns, and eventually distributing assets to beneficiaries. When someone dies with a valid will, this process is generally called probate. When someone dies without one, the court appoints an administrator instead of an executor, and New York’s intestacy laws determine who inherits.

Both paths fall under the broader umbrella of probate and estate administration, and both require court oversight to make sure assets are handled properly and creditors are paid before heirs receive anything.

Executor vs. Administrator

• Executor — named in a valid will, appointed by the Surrogate’s Court once the will is admitted to probate.
• Administrator — appointed by the court when there is no will, typically a close family member under New York’s priority rules.

If your loved one died without a will, it’s worth reading about New York’s intestacy laws to understand how the court decides who serves and who inherits.

Days 1–10: Immediate Priorities

The first ten days are about securing property and gathering paperwork, not filing anything with the court yet. Acting quickly here protects the estate from loss or disputes later.

• Locate the original will. A copy generally isn’t sufficient for probate in New York; the court wants the original document.
• Order certified death certificates. You’ll need multiple copies for banks, insurers, and government agencies.
• Secure the home and valuables. Change locks if needed, notify the co-op or condo board, and make sure insurance stays active.
• Notify immediate family and close the loop on funeral arrangements if not already handled.
• Stop mail forwarding issues and begin a simple list of known assets, debts, and account numbers.

If the decedent had a health care proxy or power of attorney in place, those documents become void at death — they only govern decisions during life. This is a common point of confusion, and it’s part of why coordinating living wills and health care proxies during the estate planning stage matters so much for the family left behind.

Days 10–30: Filing for Probate or Letters of Administration

Once you have the original will and death certificate, the next step is filing a petition with the New York County Surrogate’s Court to be formally appointed. This is where many families first ask: what is a letter of administration for an estate?

What Is a Letter of Administration?

A letter of administration is the official document the Surrogate’s Court issues to authorize someone to act on behalf of an estate when there is no will — or no executor able to serve. It functions the same way “letters testamentary” do for an executor named in a will: it’s proof to banks, brokerages, and government agencies that you have legal authority to act. Without it, no financial institution will release estate funds or allow you to close accounts.

During this stage, you’ll typically need to:

• File the petition, original will (if any), and death certificate with the Surrogate’s Court
• Identify and formally notify all distributees (heirs) and beneficiaries, who have the right to object
• Obtain a bond, if the will requires one or the court orders it
• Wait for the court to issue letters testamentary or letters of administration

Manhattan’s Surrogate’s Court has its own procedures and filing quirks, and delays here often come from incomplete paperwork rather than complicated estates. An estate administration attorney can help make sure the petition is filed correctly the first time, since resubmissions can add weeks to the timeline.

Days 30–60: Marshaling Assets and Notifying Creditors

Once you’re formally appointed, your legal duties as executor or administrator really begin. This phase is often called “marshaling assets” — locating, valuing, and securing everything the estate owns.

Core Tasks in This Window

• Open an estate bank account using the letters testamentary or letters of administration
• Transfer or retitle bank accounts, brokerage accounts, and other assets into the estate’s name
• Obtain date-of-death valuations for real estate, investments, and business interests
• Notify known creditors and begin reviewing outstanding bills, mortgages, and loans
• File a notice with the IRS and New York State tax authorities as needed
• Continue paying ongoing expenses like property taxes, utilities, and insurance from estate funds

This is also when many executors discover that certain assets — retirement accounts, life insurance, jointly held property — pass outside probate entirely because of beneficiary designations or joint ownership. Sorting out what’s actually part of the probate estate versus what transfers automatically is one of the more technical parts of estate administration, and getting it wrong can lead to distributing money that wasn’t the estate’s to give.

Common Mistakes to Avoid

Executors who skip steps or move too fast in this window create problems that surface months later. A few frequent issues:

• Paying beneficiaries before creditors and taxes are settled
• Commingling estate funds with personal accounts
• Failing to keep receipts and records for every transaction
• Missing deadlines for creditor notices, which can extend the claims period

For a deeper look at how these errors play out, see our related post on avoiding probate delays from executor mistakes and the broader list of common mistakes executors make in probate.

Days 60–90: Taxes, Accounting, and Preparing for Distribution

By the two-month mark, most Manhattan estates are moving into the tax and accounting phase. This is where precision matters most, since errors here can trigger personal liability for the executor.

Tax Obligations

• File the decedent’s final personal income tax return (federal and New York State)
• Determine whether a New York estate tax return is required based on the estate’s value
• File any necessary fiduciary income tax returns for income the estate earns during administration

New York’s estate tax exemption and “cliff” rules can significantly affect larger estates, and high-value estates often benefit from coordinated high net worth tax planning even at the administration stage, not just during the original estate plan.

Accounting to Beneficiaries

Executors are required to keep a clear, itemized accounting of everything that came into and went out of the estate. Beneficiaries are legally entitled to see this accounting, and disputes over unclear or incomplete records are one of the most common sources of estate litigation in New York.

By day 90, a well-managed estate should have:

• All known assets identified and valued
• Creditor claims reviewed and either paid or disputed
• Tax filings in progress or completed
• A running accounting ledger ready to share with beneficiaries

How Long Does the Full Process Take?

Ninety days covers the foundational work, but full estate administration in Manhattan typically takes anywhere from several months to over a year, depending on the estate’s complexity, whether real estate needs to be sold, and whether any beneficiaries contest the will. Estates with trusts, out-of-state property, or business interests generally take longer.

When an Executor Might Need Extra Help

Some estates are straightforward enough for a diligent executor to manage largely alone, especially with guidance on deadlines. Others involve complications that call for professional support early:

• Real estate in Manhattan requiring co-op board approval or a complex sale
• A beneficiary who is a minor or has special needs, which may require a special needs trust to protect eligibility for government benefits
• Family disagreements about the will’s validity or the executor’s conduct
• No will at all, requiring a full intestate administration
• Assets held in trusts that need to be coordinated alongside the probate estate

Executors are personally accountable for how they handle estate assets, and acting without guidance in a complicated case can expose you to claims from beneficiaries later. Working with an estate administration lawyer from the outset doesn’t mean giving up control — it means having someone check your work against Surrogate’s Court requirements before a mistake becomes a costly one.

Getting the First 90 Days Right

The opening months of estate administration are about building a solid, well-documented foundation — securing assets, getting properly appointed by the court, and keeping meticulous records from day one. Families who move carefully and understand what’s actually required tend to finish the process with far less stress and far fewer disputes among beneficiaries.

If you’ve recently been named executor or administrator for a Manhattan estate and aren’t sure what step comes next, the Law Offices of Vlad Portnoy, P.C. can walk through your specific situation and help you stay on track from petition to final distribution. You can find more about our approach and read what past clients have said on our Google Business Profile, or reach out whenever you’re ready to talk through your estate’s particular timeline.