In probate, an estate refers to an individual's assets, including real estate and capital. It also encompasses obligations one leaves behind, such as expenses, debts, and unpaid taxes. After passing, the estate will undergo the probate process supervised by a court.

While most probate proceedings take place in the state where the deceased resided at the time of death, the estates of those who owned property in multiple states go through ancillary probate proceedings. Estates that must undergo probate typically have a family member or assigned petitioner apply with the court, and the court will consider it alongside the will.

If the court finds the will valid and meets state-level requirements, it appoints an executor to handle the settlement process. Executors have many duties, including identifying and collecting assets, including owed debts, and undertaking inventory and appraisal. Then, the executor distributes the remaining assets in compliance with the law and the individual's will after notifying all creditors and paying off applicable taxes.