The Short Answer

In Pennsylvania, an executor/administrator generally cannot “hide the ball” by listing personal property so broadly that it becomes misleading. You can often use reasonable categories for ordinary household contents, but you still must file a verified inventory and state fair values—otherwise you risk objections, court involvement, and potential personal liability.

What Pennsylvania Law Says

Pennsylvania requires the personal representative to file a verified inventory of the decedent’s real and personal property (with limited exceptions). The inventory is not just a formality: it is a sworn disclosure that becomes a reference point for later accountings and for any beneficiary who believes assets are missing or undervalued.

The Statute

The primary law governing this issue is 20 Pa.C.S. § 3301.

This statute establishes that every personal representative must file a verified inventory of the decedent’s real and personal estate (with certain limitations, such as real estate outside Pennsylvania) and sets timing rules—including allowing an interested party to demand an earlier filing.

Two other inventory rules often drive disputes over “broad” descriptions: 20 Pa.C.S. § 3302 (you must state the fair value of each inventory item as of the date of death) and 20 Pa.C.S. § 3305 (beneficiaries/other interested parties can raise objections to the inventory).

Why You Should Speak with an Attorney

Wanting to reduce conflict is understandable—especially with a difficult sibling—but “broadly listing” personal property can backfire if it looks like you are minimizing value or omitting items. Applying the inventory rules to real-life property (and family dynamics) is rarely simple. Outcomes often depend on:

• Strict Deadlines: Under 20 Pa.C.S. § 3301(c), the inventory must be filed by the earlier of the account filing date or the inheritance tax return due date (including extensions), and an interested party can demand an earlier inventory—triggering a short deadline.
• Burden of Proof and Valuation Attacks: Because 20 Pa.C.S. § 3302 requires fair value for each item, disputes often center on whether categories were used to mask higher-value items (collectibles, firearms, jewelry, tools, coins, antiques) or whether appraisals were needed.
• Objections and Court Scrutiny: Under 20 Pa.C.S. § 3305, your brother may object to the inventory and/or later accounting. If the court believes the inventory is incomplete or misleading, it can increase costs, delay distribution, and expose you to allegations of breach of fiduciary duty.

An attorney can help you choose defensible categories (when appropriate), document valuation support, and anticipate the exact objections a hostile beneficiary is likely to raise—without turning the inventory into a do-it-yourself litigation trap.

If you want more background, these may help: What assets must be listed in a Pennsylvania estate inventory? and Executor responsibilities during probate in Pennsylvania.

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Disclaimer: This article provides general information under Pennsylvania law and does not create an attorney-client relationship. Laws change frequently. For legal advice specific to your situation, please consult with a licensed attorney.