The LCO today releases its final report in its Simplified Procedures for Small Estates project. This project was motivated by a concern that the probate system may be disproportionately costly for small estates so that, in some cases, small estates are effectively shut out of the system. Probate is a court process that validates a deceased’s will (where there is one) and establishes or confirms the legal authority of the applicant to administer the estate. Many people think of probate primarily as a vehicle for the collection of estate administration tax. However, probate also provides important legal protection to the testator, beneficiaries, creditors and the estate representative. In this project the LCO considered ways in which the probate system may be simplified and made less costly for small estates so that its benefits are accessible to all estates regardless of value.