The Florida Bar defines probate as the court-supervised administration of a decedent’s estate. It is a process created by state law to transfer assets from the decedent’s name to his or her beneficiaires. A personal representative is accountable to handle the estate adminsitration. The probate process ensures that creditors, taxes and expenses are paid before distribution of the estate to the beneficiares. The personal representative is accountable to the court as well as the beneficiaries for his or her actions during adminsitration. For probate estate having less than $75,000.00 of non-exempt assets, Florida law provides a simplified probate procedure, knows as summary administration.