The process can be summarized into Six Basic steps:

1. Inventory and Marshall the Assets of the Estate;

2. Determine Liabilities and Creditors of the Estate;

3. Determine if there is an Estate Tax Liability;

4. Divions of the Trust Assets;

5. If there is estate tax, file FORM 706;

6. Set-up Sub-Trusts or Distribute to Beneficiaries.

While this seems straight forward there is a great deal of work in assembling the assets of the estate and other related items. Utilzing a trust and estate lawyer will be a great asset to you in the trust administration process.