Probate is the court-supervised process of collecting and gathering the decedentís assets, paying off any debts or taxes associated with the decedent, and then distributing the remaining assets to the appropriate beneficiaries. The final distribution of assets is generally done in accordance with a Last Will and Testament left behind by a decedent, and overseen by the personal representative, aka executor, appointed by the probate court. The typical procedure is to initiate a probate, whether formal or summary, in the county of last residence for the decedent. For example, if the decedentís last known residence was located in Boca Raton, then the probate pleadings will be filed in the circuit court of Palm Beach County. Similarly, if the decedentís last known residence was in Fort Lauderdale, then the pleadings will be filed in Broward County. The clerks will rely on the death certificate in determining the correct address for purposes of determining what county to file in. If the last known address on the death certificate is incorrect, the family may need to amend the death certificate. Any estate that has estimated assets greater than $75,000 will necessitate a formal probate administration. In Florida, all formal administrations require an attorney to be hired, and that attorney will act as ìattorney of recordî for the estate, guiding the personal representative through the process of administering the estate. Attorneys with the Florida Probate Law Firm will guide you through the probate process, and will be responsible for tracking deadlines and filing the necessary pleadings with the probate court.