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letters testamentary

Letters testamentary are official documents issued by a probate court authorizing the executor named in a valid will to administer the decedent’s estate . These letters constitute legal proof of the executor’s authority to collect assets , pay debts and taxes , and distribute property according to the terms of the will and applicable probate law. Only the individual formally appointed as executor under a will may receive letters testamentary. Before issuance, the court typically requires the executor to establish eligibility under state law. For example, under New York’s Surrogate’s Court Procedure Act , the applicant must demonstrate legal capacity to serve, and certain entities (such as professional corporations) are generally ineligible to act as executors.

An individual named as executor may decline to serve, but if they accept the appointment, they are ordinarily entitled to letters testamentary even if they have renounced other beneficial interests under the will. Pennsylvania’s probate procedures recognize this entitlement. A probate court may revoke letters testamentary if they were issued in error , obtained through misrepresentation , or granted without proper jurisdiction .

[Last reviewed in October of 2025 by the Wex Definitions Team
] 

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