When an individual dies, it may be necessary, in order to settle an estate to have formal procedures followed. Such procedures are established by individual states and federal laws. Most individuals die owning both probate and non probate assets. This requires procedures for collecting and distributing said assets/property to heirs and beneficiaries and also satisfying any obligations such as expenses, taxes and debts.

If the deceased executed a will during his or her lifetime, the will shall designate who the personal representative(s) is. Such person is called an executor (for a man) or executrix (for a woman). If the deceased died without a will, laws established by individual states determine who then shall administer said estate; this person is called an administrator (for a man) or an administratrix (for a woman).

What does a personal representative (fiduciary) do?
The personal representative must probate the will, locate and protect the assets of the estate, pay debts and taxes owed by the decedent (or the estate), comply with all state and federal laws and distribute the estate in accord of the will (or if there is no will in accordance with the laws of intestacy).

What should be done first?
It is extremely important that all items remain undisturbed but secure at the property of the deceased (unless it is necessary to protect items from being destroyed or lost). After the funeral, contact an attorney who can help guide you and explain all necessary steps for your particular situation.