The Texas Estates Code establishes legal requirements that apply to probate and estate administration for settlement and distribution of a Texas resident’s estate after his or her death. Other detailed state and federal laws and regulations apply as well. At Karen S. Gerstner & Associates, our attorneys apply high-level legal expertise and over 40 years’ experience in estate and probate law in helping families determine the appropriate probate and estate administration process for a deceased loved one’s estate and in guiding independent executors through the post-death process, which includes probate and the other required tax and administration matters.

Our Probate Expertise and Focus on Client Service

In assisting families and independent executors with matters relating to Texas probate and estate administration, Karen S. Gerstner & Associates offers an exceptional level of expertise that distinguishes the firm from other practitioners. Since 1986, Karen Gerstner has been Board Certified in Estate Planning and Probate Law by the Texas Board of Legal Specialization. She is also a Fellow of the American College of Trust and Estate Counsel, an elite designation reserved for lawyers who demonstrate the highest level of professionalism and expertise in probate, tax law, estate planning, and wills and trusts.

We concentrate our practice exclusively in probate and estate planning, which enables us to offer expertise comparable to that of a much larger law firm, while providing a level of personal service that may not be available at a big firm. As part of our commitment to providing the highest level of personal service to every client, we thoroughly address every question and concern, provide services in a timely manner, communicate complicated concepts in terms that are easily understood, and treat each client with dignity at all times.

The success of our practice is demonstrated by the fact that most of our clients come to us through referrals from financial advisors, trust officers, accountants, and other clients.

Probate in Texas

Probate is one of four methods that can be used to transfer your assets at death. The probate process varies significantly from state to state. Fortunately, Texas has one of the simplest probate processes of all fifty states, as long as you die with a valid will naming someone to serve as Independent Executor without bond. Negative stories about probate usually arise either in connection with the probate process in other states or in the case of an individual living in Texas who dies without having a valid will.

The term Independent Executor is used only in Texas. This special term indicates that the person you name as executor, if officially appointed by the court, can handle the probate, tax and estate administration matters for your estate without court control and supervision. This independent administration process means that your Independent Executor does not have to obtain permission from the court to handle various matters, such as paying your debts, funeral expenses, final income taxes, estate taxes, and administration expenses, and does not have to file accountings with the court.

The person you name as Independent Executor does not have to be someone who is actually independent from you. In fact, a person named as Independent Executor often is a family member or close friend. This special term simply means that an Independent Executor acts independently of the court in handling the post-death matters.

The term probate asset refers to an asset that is transferable by will or by intestacy on the decedent's death. At Karen S. Gerstner & Associates, we do not handle probate matters for a decedent who dies without a will, which is referred to as dying intestate. If a decedent dies without a valid will, intestacy results in a dependent administration of the decedent’s estate, which is a much more cumbersome, lengthy, and expensive probate process. Typical probate assets include real property, minerals, household furnishings and personal effects, vehicles, and certain non-retirement accounts, depending on how they are titled.

Other Transfer Methods

The other three transfer methods are non-probate transfer methods. The fact that a particular asset is transferred pursuant to a non-probate transfer method does not mean that method is superior to the probate method. Each of the four transfer methods has both pros and cons.

It is essential to understand both the pros and cons of the transfer methods you intend to use to transfer your assets upon your death. The non-probate transfer methods can prevent you from achieving your estate plan in your will and can cause significant problems for the executor named in your will.

The three non-probate transfer methods are:

  1. A revocable trust, also known as a living trust, to the extent that assets you own are actually transferred into the trust prior to your death,
  2. Assets that can only be transferred by beneficiary designation, which refers to four types of beneficiary designation assets: life insurance, employee benefit plans, IRAs, and annuities, and
  3. Multi-party accounts and assets titled or registered in a manner that results in a transfer outside your will, also referred to as non-probate multi-party arrangements, which includes joint accounts and other assets titled as Joint Tenants with Right of Survivorship (JTWROS) and accounts and other assets that include either a Pay on Death (POD) or Transfer on Death (TOD) arrangement

The Post-Death Process

Generally, there are three parts to the post-death process:

  1. Probate, which applies if you own any probate assets at the time of your death,
  2. Federal tax due diligence, which refers to certain responsibilities of your executor or the trustee of your revocable trust that are imposed by federal estate tax laws and federal income tax laws, and
  3. Distribution and retitling of your assets, including funding trusts created on your death pursuant to the terms of your will or revocable trust

Even if you skip the first part of the process (probate), that does not mean that nothing needs to be done upon your death.

The IRS does not care whether you transfer your assets using the probate transfer method or using any or all of the non-probate transfer methods. The federal tax law requirements apply to all of your assets, regardless of how they are transferred upon your death. Certain non-probate transfer methods can: (1) make it much harder for the executor to handle parts two and three of the post-death process, (2) prevent the provisions in your will from being effective, and (3) cause a significant hardship for your executor, who has personal liability for the payment of your debts, taxes, and expenses.

Please refer to our separate page on Post-Death Administration and Tax Compliance for additional information about the post-death process.

Schedule a Consultation With Us About Probate and Estate Administration

At Karen S. Gerstner & Associates, we welcome inquiries concerning probate and estate administration. We serve clients throughout the Houston metropolitan area and elsewhere in Texas. Schedule a consultation by calling us at (713) 520-5205 or using the online contact form.