Executor Duties in Kentucky: A Complete Guide

Kentucky calls the role "executor" when there's a will and "administrator" without one — together, the "personal representative." As of July 15, 2026, Kentucky just overhauled how estates are opened and administered: court hearings are no longer automatically required, bond is no longer automatically required, and the inventory deadline moved from 2 months to 90 days. If you were told how this works even a few months ago, some of it has already changed. This guide walks through every duty under the current rules.

How to Get Appointed Executor in Kentucky

1. File the petition: File a Petition for Probate of Will and Appointment of Executor (or Petition for Appointment of Administrator if there's no will) in the District Court of the county where the deceased was domiciled. Bring the original will, a certified death certificate, and a list of heirs.
2. No hearing required, in most cases: Since Senate Bill 50 took effect on July 15, 2026, the District Court can appoint the personal representative without a court appearance if the paperwork is complete. Previously, a hearing was the default step, typically scheduled 2–4 weeks after filing — that hearing can still happen if the filing is incomplete or someone contests it.
3. Receive Letters Testamentary: Once appointed, the District Court issues Letters Testamentary — your official authority over the estate.

Executor Compensation in Kentucky

Kentucky caps statutory executor compensation under KRS 395.150:

• Up to 5% of the personal property received during administration
• Plus up to 5% of the income earned by the estate during administration

Real property is typically not included in the commission base unless the executor sells it. Example: a $200,000 personal-property estate can generate up to $10,000 in commissions; a $500,000 estate up to $25,000. The District Court has discretion to adjust the amount based on the complexity of the work, and a personal representative who performs services beyond what's normally required can petition for additional compensation.

Does Kentucky Require a Bond? (This Changed in 2026)

This is one of the more consequential changes in Senate Bill 50. Before July 15, 2026, Kentucky generally required a bond for executors by default, waived only if the will explicitly said so. As of July 15, 2026, that presumption flipped: under amended KRS 395.130, no bond is required unless the court specifically orders one or a statute specifically requires it. If you're serving as executor and haven't been told a bond is required, it's worth confirming with the court directly rather than assuming the old default still applies. Where a bond is ordered, premiums typically run $5–$10 per $1,000 of coverage per year.

Core Duties as Executor in Kentucky

1. File the Petition for Probate and obtain Letters Testamentary
2. Notify all heirs and beneficiaries
3. Open an estate bank account using the estate's EIN
4. File the Inventory and Appraisement with the District Court within 90 days of appointment (extended from 2 months under SB 50) — note that this inventory is now confidential and filed under seal, so estate details are no longer part of the public record the way they used to be
5. Publish the Notice to Creditors and send direct notice to known creditors
6. Wait out the 6-month creditor claims period before making final distributions (2 years from the date of death if no personal representative was ever appointed)
7. Pay valid creditor claims in the statutory order of priority
8. Classify each beneficiary for Kentucky inheritance tax purposes — Class A (exempt), Class B (4–16%), or Class C (6–16%)
9. File the Kentucky Inheritance Tax Return within 18 months of death for taxable estates and pay the tax
10. File final federal and state income tax returns for the decedent
11. Manage estate assets prudently throughout administration
12. Distribute remaining assets per the will (or Kentucky's intestacy rules, substantially rewritten effective July 15, 2026 — see the probate guide for the new spousal-share formula)
13. File the Final Settlement with the District Court

Out-of-State Executors

Kentucky allows nonresident executors, but with a real restriction most other states don't have: under Kentucky law, a nonresident generally can only serve as executor or administrator if they're related to the deceased by blood, adoption, or marriage (or are the spouse of such a relative). Assuming that condition is met, KRS 395.016 requires the nonresident to name a Kentucky resident as agent for service of process on the appointment paperwork (Form AOC-805) — a formality usually handled by the estate's attorney.

How to Close the Estate in Kentucky

Close the estate by filing a Final Settlement with the District Court, showing all receipts, disbursements, and proposed distributions. The court reviews it and, if approved and no interested party objects, enters an order discharging the executor and authorizing final distribution.