When a person dies, a number of matters will require the immediate attention of family members, partners, friends or loved ones.

Firstly, did the person make a Will and where is the original? A Will could be held for safe custody in a safe deposit box, with a law firm, or it might have been given to the executors.

Most importantly, the contents of the Will should be reviewed and the executors named in the Will should be provided with a copy.

Special directions may be included in the Will about cremation, donation of organs or the use of the person's body for medical or other purposes.

If so, these will require careful discussion amongst family members and appropriate arrangements will need to be made to comply with the person's wishes.

Where a person dies without leaving a Will, legally they are said to die "intestate''.

This means that special rules, called the intestacy rules, will apply. They determine who has a right to the person's assets and they also dictate the person or persons entitled to administer the estate.

Such a person is called an "administrator''. The term executor is only used where there is a Will.

In both cases, funeral arrangements will need to be made and the arduous task of informing friends, acquaintances, banks and institutions of the death, attended to.

Steps should be taken to secure the deceased's property, storing valuables in a safe place until such time as they are distributed to the beneficiaries.

Property should also be insured, if necessary. A death certificate should be obtained.

At this stage, the executors or administrators (known collectively as the personal representatives) should obtain details of all of the deceased's property, including property which the deceased owned jointly with another person.

The banks and other institutions, where assets are held, should be contacted to determine the procedure for transferring these assets to the beneficiaries.

Usually a court document, known as a Grant of Probate or Grant of Letters of Administration (collectively called Grant of Representation), will be required.

A Grant enables a personal representative to prove their authority to deal with the deceased's property which passes under the Will or the intestacy rules.

If a Grant is required, the personal representatives must evaluate the size of the deceased's estate.

They should contact the various institutions holding the deceased's assets to ascertain the exact value of the assets at the date of death.

In addition, real estate should be appraised and personal belongings should be valued.

This applies to all property in which the deceased had an interest at their death, including jointly held property.

The details of the deceased's Bermuda assets are then listed in a document known as an Affidavit of Value. Any stamp duty which may be payable on the deceased's Bermuda estate, can then be calculated.

Another document, called an Oath of Executors or Oath of Administrators, must also be prepared and sworn. This will give details of the deceased and sets out the basis of the applicant's claim to apply for a Grant.

The completed documents are then submitted to the Supreme Court with the application for a Grant. The personal representatives will often require the assistance of a lawyer throughout this application process.

From the deceased's Will (if any), the personal representatives must establish the identity of the beneficiaries, their whereabouts and the nature and extent of their entitlements.

If the deceased died without a Will, it is necessary to establish which members of the family have survived, to be able to determine their entitlements under the Intestacy Rules.

Once the Grant is obtained, debts or liabilities must be paid. If there is a contingent liability, such as if the person had signed a guarantee, then the person's estate must be released from that liability.

Once all liabilities and debts have been met, then the personal representatives are free to distribute the assets to the persons who have been established as entitled.

The question the personal representatives then face is whether the assets need to be sold, or what other steps need to be taken to effect the distribution.

If there are assets in countries other than Bermuda, then the process described above, may have to be undertaken again.

As you can see, settling a person's estate after they have died is not always straightforward and can require a considerable amount of effort by the persons who are responsible.

Attorney Vanessa Lovell is a member of the Trusts and Financial Structures Team of Appleby Spurling & Kempe. Copies of Ms. Lovell's columns can be obtained on the Appleby Spurling & Kempe website at www.ask.bm.

This column should not be used as a substitute for professional legal advice.

Before proceeding with any matters discussed here, persons are advised to consult with a lawyer.