NC Specific

Trusts, Estates & Probate

4.19

North Carolina Estate Administration From Start to Finish

Credits Available
Credit Status Total
North Carolina CLE Approved 6.5 Total
South Carolina CLE Approved 6.67 Total
North Carolina Continuing Paralegal Education Approved 6.5 Total
OnDemand
6 hours 38 minutes
Mariah McKinney
Misty Piekaar
W. Curtis Elliott
Tyler Chriscoe
Jeffrey Meek
Don Ford
With Mariah McKinney from Garlock & McKinney, P.C. + 5 others
Recorded January 22, 2026.
Product ID 101606

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Overview

A Comprehensive Step-By-Step Guide to Estate Administration

Whether you're new to estate administration or need a basic refresher, this course will provide you with a comprehensive overview of estate administration, including proper asset valuation and distribution, taxation, and account closing procedures. You'll also learn how to correctly deal with thorny estate administration debt issues, including jointly held assets, business ownership and complex tax issues. Equip yourself with real-life, practical knowledge to ensure you are fully prepared to handle the entire estate administration process from start to finish - register today!

  • Learn how to meet every deadline, follow procedures, and complete essential forms.
  • Identify key estate administration pitfalls you need to avoid.
  • Come away with helpful forms, sample documents, and checklists to assist in the process.
  • Acquire strategies to ensure you can help your clients through every step of the probate process.
  • Manage your client's entire estate administration procedures properly and effectively.
  • Learn how to tackle complex estate administration issues such as tax issues, jointly held assets, and will contests.
  • Understand how to properly transfer and distribute assets.
  • Explore proper procedures and processes when dealing with insurance claims and debt during estate administration.
  • Gain a better understanding of the probate court's procedures so that you can avoid common pitfalls and mistakes.
  • Get the latest information on allowances and elections against the will.
  • Identify how to properly distribute assets to minors, surviving spouses and trusts.

Abbreviated Agenda

  1. Commencement of Proceedings and Information Gathering
  2. Initial Steps to the Estate Administration Process
  3. Complex Issues in Estate Administration
  4. Handling Creditor Claims and Debt
  5. Handling Estate Administration Tax Issues
  6. Ethics and Estate Administration
  7. Marshalling Assets
  8. Distribution and Closing of the Estate
Product ID 101606

Credit Details

Credits Available
Credit Status Total
North Carolina CLE Approved 6.5 Total
South Carolina CLE Approved 6.67 Total
North Carolina Continuing Paralegal Education Approved 6.5 Total
Select Jurisdiction
CLE
Paralegal

Agenda

All times are shown in
  1. Commencement of Proceedings and Information Gathering

    1. Appointment of Estate Administration
      1. Formal vs. Informal Proceedings
      2. Sample Letters of Authority
    2. First Meeting With Family or Designated Personal Representative and Determination of Heirs
    3. Written Fee Agreements
    4. Tips to Locate Information Quickly Using Online and Government Resources
    5. Dealing with Multiple States
  2. Initial Steps to the Estate Administration Process

    1. Understanding the Laws of Intestacy
    2. Sample Estate Administration Checklists, Forms and Required Notices Needed
    3. Interpreting Provisions and Terms of Art Found in Wills
    4. Using Disclaimers Correctly
  3. Complex Issues in Estate Administration

    1. Jointly Held Assets
    2. Spousal Claims
      1. Allowances and Elections Against the Will
    3. Handling Unmarried Couples and Stepchildren
    4. Will Contests, Trust and Estate Disputes
    5. Business Ownership
    6. Agency Problems Involving Guardianships, Conservatorships, Powers of Attorney or Other Agency Relationships
  4. Handling Creditor Claims and Debt

    1. Sample Forms and Required Notices Needed
    2. Priority and Payment of Claims
    3. Late Claims and Contested Claims
    4. Steps to Ensure all Debt is Located and Handled Correctly
      1. What if the Assets Don't Cover the Bills?
      2. Bankruptcy and Foreclosure
    5. Selling of Assets and Properly Dealing with Creditors
  5. Handling Estate Administration Tax Issues

    1. Examples of Forms Needed
    2. Federal and State Estate Tax Considerations
    3. Income Tax Issues for the Estate and the Heirs
    4. Resolving Disputes With Taxing Authorities
    5. Deductions and Exemptions
    6. How the Generation-Skipping Transfer Tax Affects Your Clients
    7. Tax Deadlines and Handling Extensions
    8. Sales of Real Property
  6. Ethics and Estate Administration

    1. Breach of Fiduciary Responsibility
    2. Avoiding Conflicts of Interest
    3. Attorney-Client Privilege
    4. Fee Agreements
  7. Marshalling Assets

    1. Procedures to Locating and Marshalling Probate and Non-Probate Assets
      1. Safe Deposit Boxes and Bank Accounts
      2. Real Estate
      3. Brokerage Accounts, 401Ks, IRAs, Pensions and Life Insurance Policies
    2. Sample Forms and Documents Needed
    3. Appraisers and Valuing the Property of Probate Estates
  8. Distribution and Closing of the Estate

    1. Sample Forms, Agreements and Documents Needed
    2. Proper Transferring and Distribution of Probate and Non-Probate Assets and Timing of Distributions
      1. Real Estate
      2. 401Ks, IRAs, Pensions and Life Insurance Policies
      3. Distribution of Miscellaneous Assets (Automobiles, Jewelry, Etc.)
    3. Distributions in Kind
    4. Distribution to Minors, Surviving Spouse and Trusts
    5. Disposition of Unclaimed Assets
    6. Proper Settlement of the Estate
      1. Formal and Informal Estate Accountings
      2. Choosing the Appropriate Closing Procedure
      3. Compensation and Discharge of the Personal Representative

Who Should Attend

This basic level online seminar is designed for professionals who want to be more effective in the estate administration process, such as:

  • Attorneys
  • CPAs and Accountants
  • Paralegals
  • Wealth Managers
  • Tax Professionals
  • Trust Officers

Speakers

Mariah McKinney
Mariah
McKinney
Garlock & McKinney, P.C.
Misty L Piekaar
Misty L.
Piekaar
Piekaar Law Firm, PLLC
W. Curtis Elliott Jr.
W. Curtis
Elliott, Jr.
Culp Elliott & Carpenter P.L.L.C.
Tyler Chriscoe
Tyler
Chriscoe
Poyner Spruill LLP
Jeffrey J Meek
Jeffrey J.
Meek
MendenFreiman LLP
Don D Ford III
Don D.
Ford, III
Ford + Bergner LLP
Speaker bio
Mariah McKinney

Mariah McKinney

Garlock & McKinney, P.C.
Mariah McKinney

is a partner in the law firm of Garlock & McKinney, P.C., with its main office in Black Mountain, NC.  In 2026, she opened an extension of her practice in Topsail Island, in eastern NC.  She has shifted her primary focus to fiduciary litigation and is now able to serve clients statewide, from the mountains to the sea.  For more than the past decade, she has dedicated her practice to advising and representing executors, guardians, trustees, and agents named in powers of attorney in the areas of estate planning, estate administration, trusts, and guardianship law.  When unavoidable, she represented those fiduciaries in contested court proceedings.  Ms. McKinney was admitted to practice law in North Carolina in 2004. In addition to her years in private practice, she worked several years serving in the public sector with the North Carolina Judicial Branch as Associate Legal Counsel to the North Carolina Clerks of Superior Court, and as Assistant Clerk of Court in the Estates Division both in Wake County and Buncombe County.  She provides legal services and representation with her law partner, Victor C. Garlock, in his roles as the Buncombe County Public Guardian and Founder of Fidelicare, Inc.  She is a member of the North Carolina State Bar and the Buncombe County Bar. Ms. McKinney earned her B.A. degree at the University of North Carolina at Wilmington and she earned her J.D. degree at the North Carolina Central University School of Law. 

Speaker bio
Misty L Piekaar

Misty L. Piekaar

Piekaar Law Firm, PLLC
Misty Piekaar

is an attorney at Piekaar Law Firm, PLLC, and has advised many clients on estate planning strategies that address the consequences of transferring assets, tax liabilities, business interests and proper planning for retirement, marriage and incapacity. She also has assisted many clients with estate administration, elder law and guardianships. Ms. Piekaar is a member of the North Carolina Bar Association, Wake County Bar Association, and a member of the Estate Planning Section of the North Carolina Bar Association. She earned her J.D. degree from North Carolina Central University School of Law and her undergraduate degree in international studies from the University of North Carolina at Chapel Hill.

Speaker bio
W. Curtis Elliott Jr.

W. Curtis Elliott, Jr.

Culp Elliott & Carpenter P.L.L.C.
W. Curtis Elliott

is a tax and litigation partner with Culp Elliott & Carpenter P.L.L.C. in Charlotte, North Carolina. He represents corporate clients and individuals in federal IRS and civil and criminal tax litigation matters, state and local tax controversies, and probate litigation matters. Mr. Elliott regularly represents clients in cases before the Internal Revenue Service, U.S. Tax Court, U.S. Court of Federal Claims and Federal District Courts. He also represents closely held corporations and their owners in federal estate tax and gift tax controversies. Mr. Elliott is a co-author of the nationally published book by Clark Boardman Callahan entitled Valuation Practice in Estate Planning and Litigation. He is currently a member of the council of the American Bar Association's Section of Taxation, and a member of the Board of Regents of the American College of Tax Counsel. Mr. Elliott is a member of the North Carolina Bar Association and the South Carolina Bar. He has spoken at many professional seminars and workshops across the country on civil and criminal tax controversy and litigation topics. Mr. Elliott earned his LL.M. degree in taxation, highest honors, from George Washington University National Law Center, his J.D. degree from University of South Carolina School of Law and his undergraduate degree from the University of South Carolina. He is a member of Business North Carolina magazine's Legal Elite Hall of Fame.

Speaker bio
Tyler Chriscoe

Tyler Chriscoe

Poyner Spruill LLP
Tyler Chriscoe

is a partner with Poyner Spruill LLP. He works with individuals, families, and closely held business owners on various estate planning matters, including drafting wills and trusts, advising on tax-efficient estate planning strategies, and guiding clients through the complexities of probate and trust administration. Mr. Chriscoe is a board-certified specialist in estate planning and probate law. He is a member of the North Carolina Bar Association (Estate Planning and Fiduciary Law Section, Elder Law Section, Real Property Section, Business Law Section, Tax Section) and American Bar Association (Real Property, Trust and Elder Law Section). Mr. Chriscoe earned his B.A. degree, summa cum laude, from North Carolina State University and his J.D. degree, cum laude, from William and Mary Law School.

Speaker bio
Jeffrey J Meek

Jeffrey J. Meek

MendenFreiman LLP
Jeffrey Meek

is a partner in MendenFreiman's business law, tax planning, and estate planning practice areas. Jeff provides comprehensive legal counsel on business, tax, and estate planning matters to high-net-worth individuals and families, as well as privately held businesses. He has represented businesses and business owners with the design and implementation of comprehensive business plans that integrate succession, tax minimization, and asset protection techniques. Throughout his career, Jeff has worked on numerous high-net-worth, developing comprehensive estate, tax, wealth transfer, and business succession plans and managing formation and implementation processes for defective grantor trusts and other forms of dynastic trusts, estate freeze transactions, and charitable trusts and foundations. Before joining MendenFreiman in 2015, he was previously a senior associate attorney at Sanders Legal Group LLC, and Counsel at Avgroup, Inc. Jeff earned his LL.M. in Taxation from University of Alabama School of Law and his J.D. from Georgia State University College of Law. He is admitted to practice in Georgia and North Carolina. Jeff has been recognized by Attorney at Law Magazine, Georgia Super Lawyers, Best Lawyers (Trust and Estates), and GaBiz Magazine. He is a Chartered Trust and Estate Planner and an Accredited Estate Planner®. Jeff serves as the President of the Georgia Planning Giving Council.

Speaker bio
Don D Ford III

Don D. Ford, III

Ford + Bergner LLP
Don Ford

is the managing partner with the law firm of Ford + Bergner LLP, and is board-certified in estate planning and probate. He has lectured to various professional groups on tax and estate planning, probate, and guardianships topics, and practices exclusively in these areas. In 2014, Mr. Ford was appointed by the chief justice of the Texas Supreme Court to serve as a commissioner on the Judicial Branch Certification Commission as a subject-matter expert in the area of guardianships. Additionally, he served from 2006 to 2014 on the Texas Guardianship Certification Board, where he served as the vice-chair of the committee and chaired the Rules Committee. Mr. Ford has also served on the editorial board of the Houston Lawyer Magazine, and the Board of Trustees for the Houston Lawyer Referral Service. He is a member of the Probate, Trusts and Estates sections of both the Houston and Dallas bar associations. Mr. Ford earned his J.D. and B.B.A. in Accounting from Baylor University, and completed several post-graduate courses in pursuit of a Masters in Taxation.

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