TN 14 (10-14)

GN 02315.055 Kentucky — Small Estates

A. Policy — Sections 391.030, 395.455(3) and 396.095, Kentucky revised statutes

Kentucky law recognizes certain claims against a decedent’s estate as “preferred,” such as 1) costs and expenses of administration, 2) funeral expenses, 3) debts or taxes with a preference under Kentucky or federal law, and 4) all other claims under Ky. Rev. Stat. Ann. § 396.095 (2014). The district court will transfer the decedent’s personal estate to a “preferred creditor” up to the amount of the paid claim if:

  • the decedent’s estate was up to $7,500 between 1988 and July 14, 2002; or up to $15,000 after July 14, 2002;

  • any person provides proof of payment of a preferred claim; and

  • the person paying the preferred claim petitions and convinces the District Court judge to dispense with administration of the estate under Ky. Rev. Stat. Ann. §§ 393.030.395.455.396.095.

B. Policy — Section 395.470 of Kentucky revised statutes

Administration of the estate of an individual dying intestate may be dispensed with by written agreement if:

  • There are no debts owing by the estate,

  • All parties beneficially entitled to the personal estate have agreed in writing that there shall be no administration; and

  • Either there are no claims or demands due the estate or the written agreement designates a trustee with power to collect claims and demands.

C. Procedure — Referral to Regional Attorney

Do not refer any claims processed under section 395.455, Kentucky Revised Statutes. Refer all claims processed under section 395.470 to the regional attorney for a determination as to the party who could be considered “legal representative of the estate.”


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0202315055
GN 02315.055 - Kentucky — Small Estates - 10/09/2014
Batch run: 10/09/2014
Rev:10/09/2014