By: Martin M. Shenkman, CPA, MBA, JD

The process of marshalling assets of a deceased person, having the will recognized by the court (often called Surrogate's Court) and having the person designated in the will (personal administrator or executor) officially empowered to act (often by issuance of documents called letters testamentary). Ancillary probate is probate in a state other than the state in which you reside. Ancillary probate and the attendant fees and time delays can be avoided, in many instances, through planning.

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