Upon death, the will should be probated and recorded in the county where you resided. Probate is the official process of proving the will as your valid last will and testament. Depending upon the amount and type of your assets, the Clerk of the Circuit Court may collect probate tax on estate assets, formally appoint an executor, give the executor a “certificate of qualification” (sometimes referred to as “letters testamentary”) which allows your executor to prove that he or she has authority to take control of your assets, and assign your executor to a local Commissioner of Accounts. The Commissioner of Accounts reviews the Inventory and annual Accountings that the executor is required to make, generally oversees the executor’s actions, and makes sure that your estate is properly administered. The Commissioner of Accounts cannot give your executor legal advice. An experienced estate planning attorney who handles estate administration can be very helpful.