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Overview
Round Out Your Estate Administration Skills
Work on the final accounting begins at the first steps of the estate administration and continues until it wraps up all the hard work. Every cent of estate assets, every receipt, expense, and payout must be recorded and balanced before the personal representative is discharged. Are you confident you're not misrepresenting or leaving anything out? This essential overview will walk you through the key steps of structuring, completing, and balancing the final accounting. Identify key mistakes and pain points and come away with helpful troubleshooting examples. Register today!
- Optimize your estate inventory practices to build a solid foundation for the final account.
- Properly handle and record distributions.
- Identify what needs to be filed and when.
- Walk through the final accounting report and spot problems that may cause it not to balance.
- Identify top mistakes that can derail the estate closing.
Abbreviated Agenda
- Final Accounting Process
- Structuring the Final Account and Recording Receipts and Expenditures
- IRS Filing Requirements and Timing Considerations
- Tax Returns (Federal and/or State)
- Completing the Final Accounting
- Troubleshooting Hints for Accounts That Don't Balance
- Final Steps and Discharge of Personal Representative
- Legal Ethics
Credit Details
Credits Available
| Credit | Status | Total | Until |
|---|---|---|---|
| California MCLE Paralegal |
|
6 Total | 03-11-2027 |
| Alaska CLE |
|
6 Total | 03-11-2027 |
| Alabama CLE |
|
6 Total | 12-31-2025 |
| Arkansas CLE |
|
6 Total | 06-30-2026 |
| Arizona CLE |
|
6 Total | 03-11-2027 |
| California CLE |
|
6 Total | 03-11-2027 |
| Colorado CLE |
|
7 Total | 12-31-2027 |
| Connecticut CLE |
|
6 Total | 03-11-2027 |
| Florida CLE |
|
7 Total | 09-30-2026 |
| Georgia CLE |
|
6 Total | 12-31-2025 |
| Hawaii CLE |
|
6 Total | 03-11-2027 |
| Iowa CLE |
|
6 Total | 03-11-2026 |
| Idaho CLE |
|
6 Total | 03-11-2030 |
| Illinois CLE |
|
6 Total | 03-10-2027 |
| Indiana CLE |
|
6 Total | 03-11-2026 |
| Kansas CLE |
|
7 Total | 03-10-2026 |
| Louisiana CLE |
|
6 Total | 03-11-2026 |
| Maine CLE |
|
6 Total | 03-10-2027 |
| Minnesota CLE |
|
6 Total | 03-11-2027 |
| Missouri CLE |
|
6 Total | 03-11-2027 |
| Northern Mariana Islands CLE |
|
6 Total | 03-11-2027 |
| Montana CLE |
|
6 Total | 03-11-2028 |
| North Carolina CLE |
|
6 Total | 02-28-2026 |
| North Dakota CLE |
|
6 Total | 03-11-2028 |
| Nebraska CLE |
|
6 Total | 03-11-2027 |
| New Hampshire CLE |
|
6 Total | 03-11-2028 |
| New Mexico CLE |
|
6 Total | 03-11-2027 |
| Nevada CLE |
|
6 Total | 03-11-2028 |
| New York CLE |
|
7 Total | 03-11-2028 |
| Ohio CLE |
|
6 Total | 12-31-2025 |
| Oklahoma CLE |
|
7 Total | 03-11-2027 |
| Oregon CLE |
|
6 Total | 03-11-2028 |
| Pennsylvania CLE |
|
6 Total | 03-11-2027 |
| South Carolina CLE |
|
6 Total | 12-31-2025 |
| Tennessee CLE |
|
6 Total | 03-10-2027 |
| Utah CLE |
|
6 Total | 12-31-2025 |
| Vermont CLE |
|
6 Total | 03-11-2027 |
| Washington CLE |
|
6 Total | 03-10-2030 |
| Wisconsin CLE |
|
7 Total | 12-31-2026 |
| West Virginia CLE |
|
7.2 Total | 03-11-2027 |
| Delaware Certified Paralegal Program |
|
6 Total | 03-11-2026 |
| Florida Registered Paralegal |
|
7 Total | 09-30-2026 |
| Indiana Paralegal CLE |
|
6 Total | 03-11-2026 |
| Montana CLE Credit for Paralegals |
|
6 Total | 03-11-2027 |
| North Carolina Continuing Paralegal Education |
|
6 Total | 02-28-2026 |
| New Mexico Paralegal Division, State Bar of |
|
6 Total | 03-11-2027 |
| Ohio Certified Paralegals |
|
6 Total | 03-11-2026 |
| NFPA |
|
0 Total | 03-11-2026 |
| Texas State Bar of Paralegal Division |
|
6 Total | 03-11-2027 |
Select Jurisdiction
CLE
Paralegal
Agenda
-
Final Accounting Process
- Duties, Responsibilities, and Possible Liability of Representative
- Appropriateness of Expenditures
- Accounting Period for Final Account and Filing Fees
- Designing Initial Inventory Process for Better Final Accountings
-
Structuring the Final Account and Recording Receipts and Expenditures
-
IRS Filing Requirements and Timing Considerations
- What Needs to Be Filed?
- FEIN - SS-4 Application
- Form 56 - Notice Concerning Fiduciary Relationship
- Withholding Agent for Non-Resident Beneficiaries
- Termination of Fiduciary Relationship
-
Tax Returns (Federal and/or State)
- Estate and Gift Tax
- Income Tax Returns: Decedent's and Fiduciary
-
Completing the Final Accounting
- Final Distribution of Remaining Assets
- Service Requirements
- Are There Assets Left Off Inventory?
- Assents of Beneficiaries/Heirs - Are They Worth Obtaining?
- Objections to Final Accounting by Beneficiaries/Heirs
-
Troubleshooting Hints for Accounts That Don't Balance
-
Final Steps and Discharge of Personal Representative
-
Legal Ethics
- Conflicts of Interest
- Data Security and Client Confidentiality
- Attorney Fees, Expenses, Engagement Agreements
- Representing Fiduciaries vs. Decedent vs. Beneficiaries
Who Should Attend
This course is designed for attorneys. It will also benefit accountants, tax professionals, trust officers, and paralegals.
Speakers
Speaker bio
Jennifer M. McInerney
is an attorney with McInerney Law, where her practice is focused in estate planning, primarily for families with special needs children. She is licensed to practice in Alabama and Mississippi. Ms. McInerney is the founding member and co-president of the Board of Directors of Special Siblings, which provides support for children with special needs siblings. She currently serves as the president of the Board of Directors of the Jefferson County Intellectual and Developmental Disability Authority. Ms. McInerney is a member of the Board of Directors for Down Syndrome Alabama, Shelby Humane Society and 25:35. She earned her B.A. degree, magna cum laude, as well as her M.A. degree, summa cum laude, from the University of Alabama at Birmingham. Ms. McInerney earned her J.D. degree from Indiana University School of Law and her LL.M. degree in taxation from Washington University in St. Louis.
Speaker bio
Elizabeth H. Johnson
is a senior associate with SPENCE | BRIERLEY, PC, where she focuses on the areas of estate, trust, and fiduciary litigation, as well as estate administration, and probate law. She is a member of Baltimore County Bar Association, Anne Arundel Bar Association, Maryland State Bar Association, as well as Association of Certified Fraud Examiners, International Association of Document Examiners, Anne Arundel Estate Planning Counsel, and Baltimore County Provider Council (professional community dedicated to improving lives of older adults). Ms. Johnson earned both her B.A. and J.D. degrees from the University of Illinois. She is admitted to practice in the state of Maryland.
Speaker bio
Gregory L. Williams
is a partner at Kohrman Jackson & Krantz LLP. He is an esteemed attorney within KJK's Estate, Wealth & Succession Planning group and has extensive experience and comprehensive skillsets across various legal practice areas. With a focus in estate planning, probate, trust and estate administration, guardianship, and elder law, Mr. Williams excels in tailoring personalized strategies that cater to his clients' unique requirements. He earned his B.A. degree from The University of Akron and his J.D. degree from The Moritz College of Law at The Ohio State University. Mr. Williams is a member of the Ohio African American Chamber of Commerce and is admitted to practice law in Ohio, as well as before the U.S. District Court, Northern District of Ohio.
Speaker bio
Adam Walters
is the principal attorney with Walters Law, P.C., where he focuses his practice on business law, estate planning, and probate administration/litigation. He earned his B.B.A. degree in finance from the University of Georgia and his J.D. degree from Mercer University-Walter F. George School of Law. Mr. Walters is a member of the American Health Law Association, Georgia Academy of Healthcare Attorneys, National Academy of Elder Law Attorneys, State Bar of Georgia (Fiduciary and Health Law sections), Savannah Bar Association, and Savannah Estate Planning Council. He is frequently asked by the Chatham County Probate Court to serve as a guardian ad litem for incapacitated adults and minors in estate proceedings, and serve as an attorney for proposed wards in guardianship/conservatorship proceedings.
Speaker bio
Susan B. Share
is a sole practitioner in Encino, California, at the Law Offices of Susan Share. She has been an attorney for more than 20 years and focuses her practice on estate planning, trust administration, and probate. Ms. Share is a member of the Beverly Hills Estate Planning Council, and the Trusts and Estates Section of the Los Angeles County Bar Association. She was appointed to and currently serves on the Executive Committee of the Solo and Small Firm Section of the State Bar of California. Ms. Share earned her B.A. degree from Reed College and her J.D. degree from Lewis and Clark Law School.
Speaker bio
Laura V. Bartels
practices at Taylor, Scoles & Bartels in Ventura County's Fillmore, California, where her practice consists of estate planning, trust administration and probate. She is recognized by the State Bar of California Board of Legal Specialization as a certified specialist in estate planning, trust and probate law. Ms. Bartels is a 25-year Director of Santa Clara Valley Legal Aid providing no cost legal aid to residents of Ventura County's Santa Clara Valley, a volunteer at Ventura County Self Help Center. She is past president of the Ventura County Bar Association and Chair of the Ventura County Planning Commission. Ms. Bartels is a member of the Ventura County 99s as a woman pilot, the Ventura County Estate Planning and Probate section, California Advocates for Nursing Home Reform, the Estate Planning, Trusts and Probates Speakers Bureau, the National Association of Consumer Law Attorneys, and the Washington D.C. Bar Association. She has also served as a board member on: the Santa Paula Memorial Hospital, Heritage Valley Tourism Bureau, Heritage Valley Wellness Foundation, Santa Clara Valley Advisory Committee, Ventura and Santa Barbara College of Law Scholarship Committee, Volunteer Lawyer Services, and Ventura County Legal Aid. Ms. Bartels has been recognized for her contributions to the legal community by the California State Assembly, California State Senate, United States House of Representative, the Ventura County Board of Supervisors, the Fillmore City Council, Soroptimist International, and Boys and Girls Club. Laura was the 2001 recipient of the State Bar President's Pro Bono Service Award, 2015 recipient of the prestigious Ventura County Ben E. Nordman Public Service Award, Ventura County Volunteer Legal Services award the Holly Spevak 2016 award, and Fillmore Citizen of the Year. She earned her Bachelor of Arts degree in History from Mount Holyoke College in Massachusetts and her Juris Doctor from Ventura College of Law. Ms. Bartels has been admitted to practice by the State Bar of California, the U.S. District Court Central District of California, and the Court of Appeals for the District of Columbia.
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