Estate administration is a much more lengthy process that involves locating and collecting all of the decedent’s assets, reviewing and paying valid debts and claims against the estate, filing tax returns and paying applicable taxes, making distributions to beneficiaries from remaining assets, filing a final accounting of the estate and closing the estate. Note that estate administration is state specific when it comes to preparing and filing the estate tax returns. Please consult an attorney in the state where the decedent was domiciled at the time of death to learn more about the states regulations with respect to estate administration.