Effective February 12, 2021, the laws with respect to “small” estates have changed dramatically. The law is so new that while it is effective February 12, 2021, it has only recently been enacted. This is part of the Accelerating Access to Justice Act. This is done by amendments to the Rules of Civil Procedure, specifically rule 74.1. The concept is to make estates having a total value of less than $150,000.00 simpler and easier to administer. Actually using the process will determine whether or not this goal will be realized. One must remember that the estate tax applies after the first $50,000.00. The forms are available online, however, they still require the involvement of a lawyer as the Application needs to be commissioned. Another debate is whether or not one can use this process for just the assets governed by the primary Will. A primary Will is part of a very complicated estate planning process in which efforts are made to eliminate the need for probate. It is far too early to indicate whether or not this indeed will be effective, but it is important for all concerned to keep this provision in mind.