The court will have greater involvement to assure that a guardian is appointed and the children's financial interests are addressed. You would not want it any other way. Whether a federal or state estate tax return has to be filed. Although tax filings have little to do with the courts, they do affect the cost and complexity of the process. A federal estate tax return is the most complex and lengthy tax return and requires more detailed exhibits and attachments than any other return.
Formal appraisals are necessary for many assets.
Many complex tax elections must be considered. The will, financial statements for business interests, and appraisals for real estate properties may all have to be attached. Expenses are often estimated because they may not be known exactly when the filing occurs. Certain expenses have to be allocated between the decedent's income tax return and the estate tax return, and so forth. This process is expensive and requires some time.