Probate

The court proceedings in which the probate court has jurisdiction over (a) the personal representative, and (b) the assets of the deceased person. The purposes of probate are (1) to protect the heirs from fraud and embezzlement; (2) to protect the federal and state governments so that all taxes are paid by the estate; and (3) to protect the creditors of the deceased person so that they are paid. Probate states with the will being admitted to formal or informal probate. Probate ends after all taxed are paid, creditors are paid and assets are accounted for and distributed as provided in the will.