Executor Responsibilities Under A Will In Pennsylvania Many people are unsure what they need to do when they are named Executor of a Will. An Executor has many legal responsibilities and has the duty to ensure that the provisions of the Will are fulfilled. First, the Executor will have to decide if the Will needs to be probated. If the Will is probated, there are a number of legal requirements that the Executor must fulfill. The Executor then has the authority to collect the decedent’s assets, pay any bills or taxes and then make distributions to beneficiaries. The Executor also will likely have to file a Pennsylvania Inheritance Tax Return, all income tax returns and possibly a Federal Estate Tax Return. An Account to the beneficiaries is also something that Executors will have to complete. Hiring an attorney is always helpful since being an Executor has many legal duties and

SPECIAL NEEDS TRUSTS Persons with disabilities and their families face significant challenges when designing an estate plan. Lawyers must be able to construct an estate plan to ensure that assets will be received and used for the disabled person as intended without jeopardizing governmental benefits. In Pennsylvania a Special Needs Trust is a trust designed to supplement government benefits. There are three main special needs trust types: 1)Common Law Trust 2)Payback Trust and 3)OBRA Pooled Trust. By utilizing a Special Needs Trust, the disabled family member can continue receiving governmental benefits (Supplemental Security Income, Medicaid, and other services) even though assets are over the eligibility limit . Assets in a Special Needs Trust can be used for such purposes as funeral planning, medical and dental care not otherwise covered by public assistance or private insurance, psychiatric / psychological / recreational / occupational therapy, home care aides, education, transportation, furnishings, and