Effective Dates: 5/05/2025 - Present

Identification Number:
GN 02315 TN 28
Intended Audience:See Transmittal Sheet
Originating Office:ORDP OISP
Title:Small Estate Statutes
Type:POMS Full Transmittals
Program:All Programs
Link To Reference:
 

PROGRAM OPERATIONS MANUAL SYSTEM

Part GN – General

Chapter 023 – Underpayments

Subchapter 15 – Small Estate Statutes

Transmittal No. 28, 05/05/2025

Audience

PSC: CA, IES, RECONR, SCPS;
OCO-OEIO: CR, CTE, FCR, RECONR;
OCO-ODO: BTE, CS, CST, CTE, CTE TE, PAS, PETE, PETL, RCOVTA, RECOVR;
FO/TSC: CS, CS TII, CSR, CTE, FR, OA, OS, RR, TA, TSC-CSR;

Originating Component

OISP

Effective Date

Upon Receipt

Background

The Office of Income Security Programs (OISP) worked with the Office of the General Counsel (OGC) to clarify instructions to reflect changes in the Indiana Small Estates laws.

Summary of Changes

GN 02315.052 Indiana Small Estates

We revised this section to reflect Indiana law more accurately. We made the following updates:

Subsection A

  • •

    Updated the title;

  • •

    Updated citations; and

  • •

    Updated the value amount for a small estate from $50,000 to $100,000 for an individual who dies after June 30, 2022.

Subsection B

  • •

    Incorporated relevant information about affidavit procedured and requirements from subsection A;

  • •

    Clarified instructions; and

  • •

    Updated citations.

Subsection C

  • •

    Incorporated policy information about good acquittance from subsection A; and

  • •

    Updated citations.

GN 02315.052 Indiana Small Estates

A. Background on the Indiana small estate statute

The Indiana Code contains small estate affidavit procedures for estates that do not exceed:

  • •

    $100,000, where the decedent died after June 30, 2022; and

  • •

    $50,000, where the decedent died after June 30, 2006 and before July 1, 2022.

Ind. Code § 29-1-8-1 (2022).

B. Affidavit procedures and requirements

A person indebted to the decedent must pay the debt to another person who presents an affidavit that states:

1. That the value of the gross probate estate, wherever located, (less liens, encumbrances, and reasonable funeral expenses) does not exceed $100,000 if the decedent died after June 30, 2022 (or does not exceed $50,000 if the decedent died after June 30, 2006 and before July 1, 2022);

2. That 45 days have elapsed since the death of the decedent;

3. That no application or petition for the appointment of a personal representative is pending or has been granted in any jurisdiction;

4. The name and address of each other person that is entitled to a share of the property and the part of the property to which each person is entitled;

5. That the affiant has notified each person identified in the affidavit of the affiant’s intention to present an affidavit under Indiana Code § 29-1-8-1; and

6. That the affiant is entitled to payment or delivery of the property on behalf of each person identified in the affidavit.

Ind. Code § 29-1-8-1.

We must review the affidavit to determine whether that the individual requesting payment of an underpayment meets the above requirements. We must also determine whether the underpayment would push the value of the estate over the estate limit in GN 02315.052A., which would invalidate the small estate process. An SSA underpayment is not excluded when calculating the value of the estate. Ind. Code § 29-1-8-1. Therefore, we may ask the individual for a general estate inventory to determine whether the value of the estate, including the underpayment, is within the limit in GN 02315.052A.

C. Policy of good acquittance and the effect of an affidavit under Indiana law

Any person paying a debt under the affidavit procedure in GN 02315.052B. is discharged and released from liability to the same extent as if dealing with a personal representative. Ind. Code § 29-1-8-2. Therefore, if an individual presents us with an affidavit meeting the criteria in GN 02315.052B, payment of an underpayment discharges the debt under state law.


GN 02315 TN 28 - Small Estate Statutes - 5/05/2025