Executor Duties in Maine: A Complete Guide

Maine calls the executor the "personal representative." Two things shape the role more than in most states: Maine's Uniform Probate Code streamlined informal probate process (in effect since 2019), and Maine's own state estate tax, which has a threshold well below the federal exemption and is indexed for inflation every year. This guide walks through every duty.

How to Get Appointed Personal Representative in Maine

1. File the application: File an Application for Informal Probate of Will and Informal Appointment of Personal Representative in the Probate Court of the county where the deceased was domiciled.
2. Registrar review: The Registrar — an administrative official, not a judge — reviews the application, usually within a few weeks and without a hearing.
3. Receive Letters Testamentary: Once approved, the Registrar issues Letters Testamentary, your official authority over the estate.

Personal Representative Compensation in Maine

Maine allows "reasonable compensation" under 18-C M.R.S. § 3-719 — there's no statutory percentage. Compensation typically runs 1–4% of estate value depending on complexity, time required, and the results achieved.

Does Maine Require a Bond?

Generally, no. Maine does not require a bond in informal probate unless an interested party specifically requests one or the will requires it. The will can also explicitly waive bond, and most modern Maine wills do.

Core Duties as Personal Representative in Maine

1. File the Application for Informal Probate and obtain Letters Testamentary
2. Send Notice of Appointment to all interested parties within 30 days
3. Open an estate bank account using the estate's EIN
4. Inventory all estate assets and obtain valuations; send the inventory to interested parties within 3 months
5. Publish the Notice to Creditors and send direct notice to known creditors
6. Wait out the 4-month creditor period before making final distributions (up to 9 months from death if no notice was published)
7. Pay valid creditor claims in the statutory order of priority
8. For estates above the Maine estate tax threshold ($7,160,000 for 2026): file the Maine Estate Tax Return (Form 706ME) within 9 months of death and pay the tax
9. For very large estates: also file the federal Form 706 within 9 months of death
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 Maine's intestacy rules)
13. File a Verified Statement of Personal Representative Closing Administration with the Probate Court

Out-of-State Personal Representatives

Maine allows non-resident personal representatives. The court typically requires designation of a Maine resident as agent for service of process.

How to Close the Estate in Maine

In informal probate, close the estate by filing a Verified Statement of Personal Representative Closing Administration. If no interested party objects within 1 year, the personal representative is automatically discharged.