Question

Mr. pink died testate. in his will he named his son pink jr as executor of his estate. after his son declines to serve his friend Mr. orange agrees to serve as executor but was never formally appointed by the court. all of Mr. Pinks property has been distributed to his wife Mrs. pink. who is the personal representative for the purpose of filing form 706?

Answer 1

If the executor named in will declines to serve and no alternate named in the will, the probate court will appoint someone to serve. Unless local laws require that another family member or beneficiary wishing to serve be appointed, and such family members or beneficiaries are qualified, willing to serve and readily available, it is not unheard of for a probate court to select a political crony or a trust company that has made contributions to the judge of their political party to serve as the personal representative as the fees sometimes lucrative. Therefore the personal representative in this case will be appointed by the probate court.