Legal dictionary, Law.com, defines Estate as “1) all that one owns in real estate and other assets. 2) commonly, all the possessions of one who has died and are subject to probate (administration supervised by the court) and distribution to heirs and beneficiaries.” Probate is the legal process of identifying, or proving, all legal assets of a decedent’s Estate in order to distribute those assets according to the intent in their will or according to the Rules of Intestacy if they have not executed a Will. Identification, administration and ultimately distribution of those assets is complex and will be discussed below at great length.