TN 10 (07-13)

GN 02315.088 West Virginia Small Estates

The West Virginia small estate statute (Section 44-1-28 of the West Virginia Code) reads as follows:

“When the State of West Virginia, any of its political subdivisions, the United States or any employer owes wages, salary, pension payments or money allowed for burial expenses to a decedent, upon whose estate there has been no qualification, and the amount owed does not exceed $5,000, the State of West Virginia, any of its political subdivisions, the United States or the decedent's employer, after one hundred and twenty days from the death of the decedent, may pay the amount owed to the decedent's surviving spouse, if any; and if no spouse survived the decedent, then to the distributes of the decedent under the laws of the State of West Virginia.”

In instances where there has been no qualification upon the estate within 120 days of the death of the beneficiary, payment of a title II underpayment which does not exceed $5,000 could be made directly to the surviving spouse, if any, or if none, to the distributes of the beneficiary under the laws of West Virginia. Payment in accordance with this section is in full discharge and acquittance.