There are many ways to avoid a probate of assets upon the owner’s death, including the use of one or more of the following: 1) a revocable trust; 2) beneficiary designations, transfer of death (TOD) designations, and payable on death (POD) designations; 3) joint ownership; 4) probate-avoidance language under Wis. Stat. section 705.10 or 705.15; and 5) a probate-avoidance mechanism in a marital property agreement (generally referred to as a “Washington Will” provision).[1]
This article outlines the steps to take once it is determined that a probate (or other post-death administrative task) is needed. It begins with a summary of post-death steps when a full probate is not needed and then turns to informal and formal probate administration.
Summary and Ancillary Procedures
There are several post-death administration procedures that fall short of a full probate administration, such as the following:
A transfer by affidavit can generally be used to collect and transfer assets if the total value of such assets is $50,000 or less.[2]
A summary assignment allows for the assignment of estate assets to creditors and heirs when the estate is insolvent or of minimal value.[3]
A summary settlement allows for the settlement of an estate when the decedent leaves a surviving spouse or minor children, and the value of the estate qualifies under the statutory limits.[4]
A special administration can be used when a specific task must be completed, or an act is necessary before the appointment of a personal representative is permissible. For example, if the will is held (or believed to be held) in a safe deposit box, it may be necessary to appoint a special administrator, who would be given the authority to access the box and collect the will.[5]
A determination of descent can be used to clear the record for the title to real and personal property so that heirs may collect and transfer a decedent’s property. This procedure can be used if the decedent did not have a will and no administration had been commenced within six years after the date of death.[6]
A summary confirmation of interest in property[7] can be used to effectuate the nonprobate transfer of property if the decedent’s estate planning documents utilize a probate-avoidance mechanism, in particular a “Washington Will” provision under a marital property agreement, a nonprobate transfer under Wis. Stat. section 705.10, or a TOD deed under Wis. Stat. section 705.15. To effectuate the transfer, a Termination of Decedent’s Interest (Forms HT-110 and TOD-110) must be prepared. If the subject asset is an interest in real property or a debt secured by an interest in real property, the Termination of Decedent’s Interest form must be recorded with the register of deeds’ office.
Jacqueline L. Messler, Marquette 2012, is a partner at Amundsen Davis, LLC, Brookfield. Ms. Messler is the chair of the firm’s Trusts and Estates Practice. She has presented at the State Bar of Wisconsin PINNACLE® Step-by-Step Estate Planning I seminar and volunteered for the Wills for Heroes program. She is a member of the State Bar of Wisconsin’s Real Property, Probate & Trust Law Section, the Waukesha County Estate Planning Council, the Association for Women Lawyers, and the Waukesha County Bar – Probate Section.
Peter J. Wyant, U.W. 2011, is a shareholder at Wyant Law Offices, S.C., where he focuses his practice on estate and wealth transfer planning and trust and estate administration. Mr. Wyant is a board member and current president of the State Bar of Wisconsin’s Real Property, Probate & Trust Law Section and a fellow of the American College of Trusts and Estates. He is a chapter coauthor of the State Bar of Wisconsin PINNACLE® publication Eckhardt’s Workbook for Wisconsin Estate Planners and a coauthor of Wisconsin Probate System: Forms and Procedures Handbook.
Although summary procedures sometimes save time and money, that isn’t always true. For example, the decedent might have an estate planning document that references the probate-avoidance mechanism under Wis. Stat. section 705.10. After death, a Termination of Decedent’s Interest can be prepared and recorded if necessary. However, if the property proposed for transfer via the Termination of Decedent’s Interest form consists of individual stocks held with one or more transfer agents, explaining the probate-avoidance procedure to the custodian can be an uphill battle. Some custodians might reject the attempt to collect and transfer the stocks via the Termination of Decedent’s Interest form and request domiciliary letters. Domiciliary letters (sometimes referred to as testamentary letters in other states) are recognized by financial institutions and custodians as giving the person named in the document the authority to act on behalf of the estate. In some circumstances, opening a probate administration and obtaining domiciliary letters may result in faster, less expensive administration.
Finally, if there is an existing probate administration in another state and Wisconsin assets must be collected and transferred or Wisconsin taxes paid, ancillary letters can be issued to the foreign (out-of-state) personal representative.[8] Alternatively, under Wis. Stat. section 877.16, a foreign personal representative may be empowered to act in Wisconsin by filing an original letter of appointment from the other state with the Wisconsin court.
Informal Administration
If a decedent dies with more than $50,000 in assets, and those assets cannot be transferred through one of the probate-avoidance or summary mechanisms discussed above, a probate administration is necessary. Under Wis. Stat. section 865.02, informal probate administration, a streamlined process typically overseen by staff at the register in probate’s office, may be used in certain circumstances. All of the following must be true:
If the decedent had a will, the will must not prohibit the use of informal administration. If the decedent died intestate (without a will), the interested persons must agree to use informal administration.
Someone must be willing and able to serve as the personal representative.
There can be no major disputes, such as contesting the will or the identity of the beneficiaries.
Any required bond must be furnished. It is recommended that the attorney determine whether the proposed personal representative will qualify for a bond before submitting the initial pleadings.
If informal administration can be used, the petitioner must gather the necessary basic information, including the decedent’s date of birth, date of death, and residential address at the time of death; general asset and debt information; information on whether the decedent received certain public benefits; and information for the interested persons in the estate under Wis. Stat. section 851.21.
The petitioner must also obtain the decedent’s original last will and testament (if any) and submit it to the court along with the pleadings. The original will is the document that the decedent physically signed (or that was signed by someone else on the decedent’s behalf). Wis. Stat. section 856.17 sets out the procedures for admitting a copy of a will to probate when the petitioner believes the decedent had a will, but the original will cannot be located.
If the decedent was a Wisconsin resident, the venue for the probate proceeding is the county where the decedent was domiciled at the time of death. If the decedent was not a Wisconsin resident, the venue for the proceeding is the county where the decedent’s property is located.[9]
Initial Pleadings. After gathering the basic information, the petitioner completes and files the following forms:
Application for Informal Administration (Form PR-1801),[10] which asks the court to open the estate, admit the will (if any) to probate, and appoint the personal representative. It also identifies the interested persons.
Proof of Heirship (Form PR-1806), which identifies the decedent’s heirs under Wisconsin law.
Waiver and Consent (Form PR-1803), in which the interested persons waive notice of the hearing on the application, consent to the requests in the application, and consent to the appointment of the proposed personal representative.
Consent to Serve (Form PR-1807), in which the proposed personal representative agrees to accept the role and undertake the duties of the personal representative. If the personal representative is not a Wisconsin resident, a Wisconsin resident is appointed to accept service on the personal representative’s behalf. Typically, the local agent for service is the petitioner’s attorney.
Notice to Creditors (Form PR-1804), which is used if all interested persons have signed a Waiver and Consent. The Notice to Creditors establishes a deadline for creditors to file a claim against the estate. If waivers cannot be obtained from all interested persons, a hearing on the application is required, and a Notice Setting Time to Hear Application and Deadline for Filing Claims (Form PR-1805) [Notice Setting Time] must be used. The Notice Setting Time must be published in the local newspaper in accordance with the required publication procedures, to provide creditors with notice of the deadline to file a claim against the estate. The petitioner must also provide the Notice Setting Time to all interested persons under the required notice procedures.
Statement of Informal Administration (Form PR-1808), which the court signs if it approves the requests in the application. If waivers are obtained and the court approves the requests in the application, the court typically signs the statement within a few days after the pleadings are filed. If waivers are not obtained, the court will not sign the Statement of Informal Administration until after the hearing.
Domiciliary Letters (Form PR-1810), which grant authority to the personal representative to act on behalf of the decedent’s estate. If a bond is required, the domiciliary letters are not issued until any necessary bond is furnished.
Steps After Pleadings Have Been Filed. If all interested persons sign waivers, and after the court signs the Statement of Informal Administration and grants domiciliary letters, the personal representative publishes the Notice to Creditors in the local newspaper to inform creditors of the deadline to file a claim against the estate. If a hearing were required, the Notice Setting Time would already have been published in the local newspaper. In either case, after the creditor deadline is published, the personal representative must notify known creditors of the deadline under Wis. Stat. section 859.02. If the personal representative pays a valid claim, the personal representative must file a receipt with the court indicating that the claim has been satisfied. Various procedures for managing creditor claims, including objecting to claims, are set forth in Wis. Stat. chapter 859.
If the decedent received certain governmental benefits, the decedent’s spouse received certain governmental benefits, the decedent was a patient or inmate at a state hospital or institution, or the decedent was responsible for certain fees owed to the state or a county, the Notice to Creditors must be provided to the Wisconsin Department of Health Services, the Wisconsin Department of Children and Families, or the Wisconsin Department of Corrections, as applicable.[11]
The personal representative next secures and values estate assets. An inventory (the list of probate assets valued as of the date of death) must be filed. The court sets a due date for the inventory to be filed in the Statement for Informal Administration. The personal representative pays a fee to the court when the inventory is filed, equal to 0.2% of the value of the assets (the net value of probate assets, as indicated on the inventory, multiplied by .002). The personal representative must provide a copy of the inventory to the interested persons or otherwise summarize the value of each item of property in which each person has an interest.[12]
The personal representative typically opens a bank account in the name of the estate and deposits estate assets into it. The personal representative must obtain a tax identification number (also known as an employer identification number or EIN) for the estate because the decedent’s Social Security number is no longer used after death. The estate bank account will be opened using the estate’s EIN. The personal representative liquidates and closes financial accounts open as of the date of death and transfers the balances to the estate account. The personal representative also hires people to remove items from and clean real property (such as a house), distributes personal items to the beneficiaries, and sells real estate and any remaining personal items. Certain assets, such as stocks or real estate, can be transferred to the beneficiaries in kind.
The personal representative also pays valid creditor claims, funeral expenses, administration expenses, and taxes. The personal representative is responsible for ensuring that any necessary tax returns are filed and that taxes are paid. The returns might include the following:
A final income tax return for the decedent (Form 1040 and Wisconsin Form 1),
One or more income tax returns for the estate (Form 1041 and Wisconsin Form 2), and
A federal estate (and generation-skipping transfer) tax return (Form 706).
Wisconsin does not have an estate tax, so there is no Wisconsin estate tax return to be filed.
Closing the Estate. Many counties require that a Closing Certificate for Fiduciaries be filed before the estate can be closed. To request a Closing Certificate, a Schedule CC (request for Closing Certificate) must be prepared and filed with the Wisconsin Department of Revenue. By issuing the Closing Certificate, the Department of Revenue is indicating that the decedent filed all necessary income tax returns and paid all necessary income tax.
Once the personal representative has collected estate assets and paid debts, taxes, and administration expenses, the personal representative can complete the final steps in the administration. The personal representative prepares an accounting that starts with the date-of-death value of the estate assets (as reported in the inventory) and is adjusted for additions to the estate assets (such as increases in value of stocks, dividends, and interest) and subtractions from the estate assets (such as the funeral expenses, attorney and other professional fees, personal representative’s fee for services, utilities, debts, and taxes). The accounting includes a balance of assets on hand and a schedule of proposed distributions.
Certain counties require the accounting to be filed with the court. Other counties do not require that a formal Estate Account (Form PR-1814) be filed with the court. Nonetheless, the personal representative must provide accounting information to the beneficiaries.[13]
The net estate assets must be distributed in accordance with the provisions of the will, or, if there is no will, as provided under Wis. Stat. chapter 852, which governs intestate succession. Each beneficiary must sign an Estate Receipt (Form PR-1815), indicating that the beneficiary has received the assets to which the beneficiary is entitled under the estate. If the personal representative will not be filing an accounting with the court, the receipt should contain language stating that the personal representative has provided accounting information to the beneficiary and that the beneficiary waives any requirement that an accounting be filed with the court. It is common for the personal representative to request that the beneficiaries sign the receipts in advance of making the distributions to ensure that all forms necessary to close the estate are, in fact, received.
Once all receipts are collected, the personal representative will file the receipts, the Closing Certificate, and the Personal Representative’s Statement to Close Estate (Form PR-1816) [Statement to Close] with the court. By signing the Statement to Close, the personal representative declares to the court that all necessary estate administration steps have been completed. After the court reviews the documents and agrees that all necessary estate administration steps have been completed, it will close the estate.
The personal representative is permitted to hire professionals, including attorneys, accountants, and valuation experts, as well as other individuals and companies, to perform the duties outlined above, such as maintenance services (lawn care, snow removal, and so on), estate sale companies, and junk removal companies. The personal representative is entitled to a reasonable fee for services, generally two percent of the value of the assets as reported in the inventory.[14]
Formal Administration
In general, formal administration is required when probate is necessary and informal administration is prohibited or impractical. A formal administration will be needed in any of the following circumstances:
The decedent had a will, and the will prohibits the use of informal administration.
The decedent died intestate (without a will), and one or more interested persons do not agree to the use of informal administration (typically by refusing to sign a Waiver and Consent or by objecting to the Application for Informal Administration).
At the time the initial pleadings are filed, no person or company has consented to serve as the personal representative.
There are disputes, such as individuals contesting the will or the beneficiaries’ identities.
Formal administration may also be needed to admit a copy of a lost will to probate, to petition the court to interpret unclear language in the will, or to resolve disputed creditor claims. If there is a question as to whether formal administration will be needed, it is best to call the county’s register in probate to discuss the issue and request procedural guidance. If the estate must be opened in formal administration, for example, to admit a copy of a lost will to probate, once the issue requiring formal administration has been resolved, a petition to convert to informal administration can be filed. Similarly, if an informal administration is opened but a later issue requires formal administration, such as a disputed creditor claim, a petition to convert to formal administration might need to be filed. Once the issue is resolved, a petition to convert back to informal administration can be filed.
The steps that occur in informal administration generally also occur in formal administration. However, a formal administration is overseen by a judge. Typically, a formal administration will require at least two court hearings – one on the Petition for Formal Administration (Form PR-1901) and another on the Petition for Final Judgment (Form PR-1912). In addition, to close a formal administration, a formal Estate Account (Form PR-1814), Judgment on Claims (Form PR-1910), and Final Judgment (Form PR-1912) must be filed. Because of the additional steps involved, formal administration tends to take longer and incur higher administrative expenses.
Conclusion
Despite common client opinions about the process, probate administration is not necessarily a bad thing. It is usually relatively routine, though it can become complicated (and expensive) when beneficiaries do not get along, when the estate includes complex assets, or when there are many creditor claims against the estate. A well-thought-out estate plan tends to make post-death administration much simpler, whether or not probate is involved.
Endnotes
[1] Jennifer Rock D’Amato, Post-death Administration in Wisconsin: Navigating Options in an Aging Population, 99 Wis. Law. 24 (April 2026), https://www.wisbar.org/NewsPublications/WisconsinLawyer/Pages/Article.aspx?Volume=99&Issue=4&ArticleID=31540. ^
[2] Wis. Stat. § 867.03. ^
[3] Wis. Stat. § 867.02. ^
[4] Wis. Stat. § 867.01. ^
[5] Wis. Stat. §§ 867.07-.21. ^
[6] Wis. Stat. § 867.05. ^
[7] Wis. Stat. § 867.046. ^
[8] Wis. Stat. § 868.03. ^
[9] Wis. Stat. § 856.01. ^
[10] All Wisconsin court forms referred to in this article are available on the Wisconsin Court System’s website, https://www.wicourts.gov/forms1/circuit/formcategory.jsp?Category=26. ^
[11] Wis. Stat. § 859.07(2)(a). ^
[12] Wis. Stat. § 858.03. ^
[13] Wis. Stat. § 865.16(1)(c). ^
[14] Wis. Stat. § 857.05. ^
» Cite this article: 99 Wis. Law. 18-22 (July/August 2026).
