AFTER DEATH CHECKLIST

Below is a checklist of important steps that should be reviewed and followed at a time when the grief of the family might easily cause some of the items to be overlooked. Please review this checklist carefully and take the recommended action to the extent possible. Hopefully, your deceased family member filled out before death the Confidential Certificate of After-Death Instructions, which Goodson, Manley, Forakis and Deloughery, PLC, provides to all of its clients.

Immediate Steps

1. Call 911. If you find someone dead who is not under the supervision of a hospice, call 911.
2. Assist Minor Children. Are there minor children of the decedent who need immediate attention? If so, be sure they are properly cared for.
3. Check to See if Organ Donor. Determine from the decedent's driver's license or wallet card if organ transplants or donations are designated and take immediate steps to obtain medical assistance for saving those donated organs.
4. Check Cause of Death. Ascertain the cause of death. It is important for the death certificate and for insurance purposes. If there is some question as to the cause of death, consider contacting the police, authorizing an autopsy, or seeking some other form of investigation.
5. Determine Time of Death. Determine the exact time of death as closely as possible. This will be used by police and other authorities.
6. Contact Attorney. Contact the decedent's attorney for instructions and advice.
7. Find the Decedent’s Confidential Certificate of After Death Instructions. Search the decedent’s records to see if the decedent left any after death instructions.
8. Arrange for Funeral Arrangements. Determine if any funeral arrangements have been prearranged with a particular mortuary and, if not, contact a mortuary to initiate funeral arrangements. For psychological reasons, involve as many family members as possible to get a consensus on the funeral and burial plans. Find out whom the family would like to act as honorary pallbearers and phone or wire for their acceptance. After the funeral, send notes of appreciation to all who attended and assisted.
9. Take Care of any Pending Business Transactions. Determine from the decedent's family or business associates any pending business transactions that may need immediate attention. Check the decedent's calendar, appointment book, and stacks of correspondence and unpaid bills. Consider the necessity for immediate probate proceedings or action by previously appointed trustees to protect against business losses.
10. Provide Medical and Psychological Assistance for Survivors. Determine from discussing with the immediate family or business associates whether or not they may be in need of medical, psychological, or spiritual assistance for shock or trauma resulting from the death. If so, contact the appropriate person for medication or counseling.
11. Protection of Property. Consider property that was usually under the decedent's control and custody, including the business property, and determine whether or not that property is in need of arrangements to protect it against theft or loss due to inattention. The decedent's car or house may need to be locked or the decedent may have pets that need care. If needed, call police for temporary protection and then secure guards and locksmiths. At the time of the funeral, be certain to have the decedent's home guarded. Many burglars read the obituaries and hit the home when everyone is at the funeral.
12. Arrange for Mail Delivery. Arrange to have the decedent's mail handled securely. Consider transferring the address for mail delivery to prevent a pile up of mail at the decedent's house. If necessary, direct the Post Office to withhold delivery until a personal representative has been appointed.
13. Contact Friends and Family. Consider advising the following persons of the decedent's death:
    • Relatives
    • Attorney
    • Clergy; schedule a service if desired
    • Business associates, professional organizations, clubs or charities
    • Insurance agent
    • Personal banker
    • Neighbors
    • Friends, obtain information from personal address book or mailing lists
    • Local newspaper for obituary (usually taken care of through the funeral director)
    • Personal physicians, dentist and other specialists Keep a record of who was contacted for “checklist” purposes to avoid offending someone who was not contacted through inadvertence and to avoid contacting someone more than once.
14. Locate Decedent’s Will. Take steps to locate and protect the decedent's Will, trusts, or other documents protecting the rights of the family.
15. Terminate Personal Services. Consider contacting businesses or persons delivering personal services to the decedent, such as newspapers and magazines, to terminate their delivery.
16. Engage Attorneys if Necessary. If the death was caused by the wrong doing of another person (as in an automobile accident), engage an attorney and investigators to find witnesses and to take pictures, telephone the police, and telephone the decedent's attorney so that the rights of the family to recover damages for the death can be protected and preserved.
17. Life Insurance. Notify all life insurance companies at once and request them to send forms and instructions on how to process claims for life insurance proceeds.
18. Contact Insurance Agent. Make certain that adequate liability and loss insurance coverage is in force to protect all assets and all persons concerned.
19. Arrange for Food and Catering Arrangements During the Period of Grief. When there is a death in the family, it is difficult for anyone to cook, clean house, or perform other routine household chores. Make the necessary arrangements with more distant relatives, friends, professional caterers, and house cleaners to assist during the initial period of grief.
20. Determine if There is a Location of Documents Worksheet. We recommend that all persons leave a list of important documents and things of value, similar to the Location of Documents Worksheet that is supplied by our Firm, with trusted family members and their attorney so that close members of the family can locate these items as soon after death as possible to ease the transition. Many times, the accountant will have information on file. In any event, as soon after death as possible, these items should be located and safeguarded.
21. Take Inventory of Household Goods. To eliminate the removal of keepsakes by relatives or friends, we recommend that an inventory of household goods and personal effects be made as soon as possible after a death so that these can be identified and safeguarded for distribution as prescribed by the decedent's Will.
22. Notify Social Security Administration. The Social Security Administration should be notified in order to collect some remuneration on funeral expenses.
23. Record Expenses. Family members should keep careful records of expenses incurred with the funeral and other immediate arrangements.
    
    Steps To Be Taken After The Funeral
24. Set Meeting with Attorney. As soon as the immediate steps are taken, contact the decedent's attorney or your attorney.
25. Examine Will and Trust. These legal documents, of course, set forth the decedent's guidelines as to how the estate is to be administered and distributed.
26. Submit Will for Probate. There will not be a probate if all the assets have been funded into a living trust. If it is determined that a probate is necessary, it should be decided whether to make application for informal probate or to initiate formal testacy proceedings.
27. Publish Notice to Creditors. In a probate proceeding, notice of the appointment of the personal representative must be published to begin the statute of limitations for the time period of creditors to file their claims.
28. Collect and Inventory Assets and Liabilities:
    • Collect all cash in the name of the decendent.
    • Inventory household goods and effects.
    • Collect life insurance payable to the estate.
    • Arrange for supervision and management of business interests.
    • Obtain custody of securities and collect interest and dividends.
    • Review leases, check taxes against and loans on real estate and other loans, and arrange for management.
29. Cause All Assets to be Appraised. Obtain the facts as to the value of property on the date of death and hire appraisers when necessary.
30. Administer the Estate. The administration of the estate is governed by the provisions of the Will and requirement of the estate.
    30.1 Give attention to business interests and determine policy of continuance, liquidation, or sale with due regard to expressions in the Will or Trust and family needs. Review buy/sell and stock redemption agreements.
    30.2 Review all assets and cash requirements. Determine which assets will be sold if needed for immediate funds.
    30.3 If real estate is to be sold, determine asking price and offer for sale. If no sale is necessary, attend to production of highest possible income, negotiating leases if necessary.
    30.4 Settle claims. All claims should be investigated to determine validity. Claims should be either approved or rejected and presented to court for final action.
31. Determine and Settle Taxes. A highly complex procedure involving the choice of numerous options that may be used to reduce both income and estate taxes must be considered by the personal representative, trustee, attorney, and accountant
    31.1 Income Taxes. Engage an accountant to:
    • File income tax return for part of the year; prior to decedent’s death.
    • File returns for estate or trust for the period after death.
    • Review returns for estate or trust for the period after death.
    31.2 Estate Taxes. Engage an attorney and accountant to
    • Prepare and file state tax returns if required.
    • Take steps to obtain tax releases on all real and personal property wherever located.
32. Distribute the Estate. Distribute assets per terms of the Will or Trust.
33. Prepare Final Accounting. The final accounting consists of a detailed statement of receipts and disbursements and distribution of assets.
34. Discharge of Personal Representative. When all of the claims have been paid and the property distributed, the Personal Representative may then file a Closing Statement.
35. Trust Administration. A probate is avoided when all the decedent's assets are in a living trust. Many of the above steps, therefore, can be eliminated. However, an inventory will have to be taken of all the assets in the trust and the date of death values determined. The trust assets will be divided into the subtrusts (a bookkeeping entry) in accordance with the instructions in the trust agreement. Accurate records must be kept so that accountings can be made and tax returns filed.

Family members should be given copies of this checklist so they will have it readily available when needed.