An FAQ on the Law Society's website says: How is an executor or trustee protected against further claims before the estate or trust can be safely distributed? A Notice of Intention to Distribute the Estate (or Trust) should be advertised, in the prescribed form, giving at least thirty (30) days for claimants to notify the legal personal representative of their claims. Distribution should not take place until at least six months after the date of death or, if the legal personal representative has received notice of an intention to make a family provision claim which has not been commenced, at least 12 months after the date of death. If no notice of claims against the estate have been received within 30 days of publication of the notice to distribute, should a (non beneficial) executor of will still wait six months to distribute the deceased estate? If the executor of will withheld enough of the estate to easily cater for predictable liabilities such as tax return, what are the examples of claims or liabilities that might he be exposing himself to by distributing before the 6 months has expired?