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- Probate attorneyWhen the estate has real estate, significant debts, contested claims, beneficiaries who disagree, or a will contest.
- Probate realtorWhen the estate includes real estate that needs to be sold.
- Estate sale companyAfter the inventory, when there's significant personal property — furniture, collectibles, vehicles, tools, art — to sell or distribute.
- AppraiserWhen the estate needs a date-of-death valuation for tax or court filings, or when significant personal property (jewelry, art, business interests) needs an objective valuation.
- CPAFor the decedent's final income tax return, the estate's income tax return (Form 1041) if it earns income during administration, and — for larger estates — the federal estate tax return (Form 706).