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If the decedent died with a will, but only a copy of the will can be located, many states allow the copy to be probated, subject to the rebuttable presumption that the testator destroyed the will before death
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https://en.wikipedia.org/wiki/Probate
After the testator dies, the person named in the will as executor can decline or renounce the position, and if so should quickly notify the probate court accordingly
https://en.wikipedia.org/wiki/Bankruptcy
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https://www.uscourts.gov/services-forms/bankruptcy
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Bankruptcy Bankruptcy helps people who can no longer pay their debts get a fresh start by liquidating assets
https://en.wikipedia.org/wiki/Power_of_attorney
An attorney has power to act on behalf of the person; this power can be misused, for example, to steal the assets of a person who may be vulnerable (e
https://en.wikipedia.org/wiki/Estate_planning
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https://en.wikipedia.org/wiki/Trust_law
A court of competent jurisdiction can remove a trustee who breaches their duty
https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax
A filing is required if the gross estate of the decedent, increased by the decedent’s adjusted taxable gifts and specific gift tax exemption, is valued at more than the filing threshold for the year of the decedent’s death, as shown in the table below
Sites: en.wikipedia.org (5) · www.uscourts.gov (1) · www.irs.gov (1)