Executor Duties in North Carolina

Within three months after qualifying (unless the clerk extends the time), the personal representative must file with the clerk of superior court a sworn inventory of the decedent's real and personal property. Notice to creditors is published with a claim deadline at least three months after first publication, and known creditors are mailed notice. Until the final account is filed, an annual account under oath with vouchers is filed with the clerk, who audits it. The final account is due within one year after qualifying or six months after receiving a State estate tax release, or by the annual account deadline, whichever is later.

Estates are opened before the clerk of superior court in the county where the decedent lived. The clerk issues 'letters testamentary' to an executor, 'letters of administration' to an administrator, or 'letters of collection' to a collector. Before letters issue, the person must take and file an oath to faithfully and honestly discharge the duties of the office. Bond requirements depend on whether the will waives bond and whether the fiduciary is a resident.

The notice to creditors sets a claim deadline at least three months after the first publication. Creditors mailed a notice have until the later of that date or 90 days after mailing. Pre-death claims not presented on time are barred. Claims arising at or after death must be presented within six months. If no notice is published within three years after death, claims are barred anyway.