Estate Inventory and Appraisement (AOC-841) — Kentucky

IMPORTANT: THIS IS A PREPARATION GUIDE — NOT THE OFFICIAL COURT FORM

Current KRS 395.250, effective July 15, 2026, requires the personal representative
to file an inventory no later than 90 days after qualifying. The inventory is
confidential and must be placed under seal. The Kentucky Court of Justice revised
official form AOC-841 (Doc. Code: INV) in July 2026. This worksheet helps organize
the information requested by that form; transfer the information to the current official
form unless the clerk or court directs otherwise. The form is available from the clerk or at
https://www.kycourts.gov/Legal-Forms (search "AOC-841").
Do not file this document in place of the official AOC-841.

INVENTORY AND APPRAISEMENT OF THE ESTATE

(AOC-841 — KRS 395.250)

COURT CAPTION

1. PERSONAL REPRESENTATIVE / FIDUCIARY

Current KRS 395.250(1)(a) requires filing no later than ninety (90) days after qualifying as personal representative. Confirm the filing date and method with the clerk.

2. DECEDENT INFORMATION

Current AOC-841 asks for each listed asset's value at the date of death.

3. DUTY AND FILING DEADLINE

Under KRS 395.250:

• The personal representative must file the inventory no later than 90 days after qualifying.
• The inventory is confidential and must be placed under seal when filed.
• The clerk transmits a copy to the Commissioner of the Department of Revenue.
• The personal representative must furnish a filed copy to a person authorized under KRS 395.015(3)(c) who requests one, or to a person to whom the court orders disclosure.
• A person or entity receiving sealed records may not copy, reproduce, or release the information without specific authorization from the qualifying court.
• Later-discovered property, or a materially erroneous or misleading value or description, requires an amended inventory.

Do not attach extra asset-value documents unless the court orders filing on a motion showing good cause. KRS 395.250(7) requires any such filed document to follow the same confidentiality protections.

4. VALUATION SUPPORT

Use support appropriate to the asset to prepare the date-of-death values requested by current AOC-841. Retain supporting records unless counsel or the court directs that they be filed.

☐ Personal representative's documented valuation
☐ Qualified appraiser's report (name: [____________________])
☐ Date-of-death account statements (financial institutions)
☐ PVA / county property records and comparable sales (real estate)
☐ Licensed real estate or personal-property appraiser
☐ Broker statements (securities); recognized vehicle valuation source

SCHEDULE A — REAL PROPERTY

Include only property that counsel confirms belongs on the estate inventory. Do not add survivorship or other non-estate property merely to make the worksheet comprehensive.

Schedule A Subtotal: $[________________]

SCHEDULE B — TANGIBLE PERSONAL PROPERTY

Schedule B Subtotal: $[________________]

SCHEDULE C — CASH, BANK & FINANCIAL ACCOUNTS

Schedule C Subtotal: $[________________]

SCHEDULE D — SECURITIES & BUSINESS INTERESTS

Schedule D Subtotal: $[________________]

SCHEDULE E — OTHER ASSETS

Schedule E Subtotal: $[________________]

RECAPITULATION / SUMMARY

SIGNATURE PREPARATION

Current AOC-841 states that the undersigned fiduciary submits a full and complete inventory of the estate and provides a signature line for the executor or administrator. It does not contain a separate notary block.

Review the completed official form, including all continuation sheets, before signing it.

Prepared for signature on: [__/__/____]

Printed Name: [PERSONAL REPRESENTATIVE FULL LEGAL NAME]

ATTORNEY OF RECORD

Attorney for the Estate: [ATTORNEY NAME]
Kentucky Bar No.: [________________]
Firm / Address: [________________________________]
Telephone / Email: [________________________] / [________________________]

CONFIDENTIAL FILING AND COPY LOG

The official AOC-841 contains a clerk's certificate for transmission of a true and correct copy to the Commissioner of the Department of Revenue. Record filing and any authorized copy request below. Do not use ordinary service practices for this sealed inventory.

Before furnishing a copy, verify that the recipient is authorized under KRS 395.015(3)(c) or a court order. Warn the recipient that KRS 395.250(2)(b) restricts further copying, reproduction, and release without specific court authorization.

DELINQUENCY WARNING

Under KRS 395.255, the clerk reports overdue fiduciary filings to the judge. The court may set an extended filing date and, if the fiduciary misses that date, order a show-cause hearing concerning removal, contempt, a fine under KRS 395.990, denial of compensation, or another authorized fiduciary-duty penalty. Failure to appear at that hearing results in automatic removal. KRS 395.990's $100 per day fine applies when a fiduciary, without good cause, fails to file after the date fixed in a notice under KRS 395.255; it is not described as an automatic fine beginning on day 91.

COMPLETION CHECKLIST

☐ Official form AOC-841 (Inventory and Appraisement of Estate), completed and signed
☐ Filed no later than 90 days after qualifying
☐ Filed under seal using the clerk's current filing method
☐ Legal descriptions / deeds reviewed for real-estate entries
☐ Date-of-death financial statements reviewed
☐ Brokerage statements / ownership records reviewed
☐ Vehicle title and valuation support reviewed
☐ Extra asset-value documents withheld from filing unless the court directs otherwise
☐ Filing confirmation retained
☐ Later-discovered or materially misstated property tracked for an amended inventory

Sources and References

• KRS 395.250 — Inventory required; confidentiality; amendments; delinquency
• KRS 395.015 — Confidential financial-disclosure recipients
• KRS 395.255 — Delinquent-filing notice and show-cause procedure
• KRS 395.990 — Penalty after noncompliance with notice
• 2026 Kentucky Acts Chapter 134
• AOC-841, Inventory and Appraisement of Estate, Rev. 7-26