Michigan Estates and Protected Individuals Code: What Executors Need to Know

If you're settling a Michigan estate and searching for the "Michigan probate code," you've found the right starting point — but the correct name matters. Michigan doesn't operate under a separate "probate code." The governing statute is the Michigan Estates and Protected Individuals Code, known universally by its acronym EPIC.

Understanding what EPIC actually covers — and the specific provisions that matter most for estate administration — prevents the most costly executor mistakes.

What Is EPIC?

EPIC (MCL 700.1101 et seq.) is the comprehensive Michigan statute governing three interconnected areas:

1. Decedent estates — the probate process, Personal Representatives, creditor claims, distributions
2. Protected individuals — guardianship and conservatorship for incapacitated adults and minors
3. Nonprobate transfers — joint ownership, transfer-on-death designations, beneficiary accounts

Michigan enacted EPIC in 1998 to modernize and consolidate what had been a fragmented body of probate law. It borrowed heavily from the Uniform Probate Code but includes Michigan-specific provisions — most critically, the annual inflation-indexed dollar amounts that govern who can use small estate shortcuts.

The Michigan Department of Treasury certifies these inflation adjustments annually. For executors, the most important numbers change every year, which is why online guides citing old thresholds frequently mislead.

The Most Consequential EPIC Provisions for Personal Representatives

Small Estate Thresholds (MCL 700.3982 and 700.3983)

EPIC provides two expedited pathways for small estates, both subject to annual cost-of-living adjustments. For deaths occurring in 2026:

Transfer by Affidavit (MCL 700.3983): Available for estates valued at $53,000 or less that contain no real property. Heirs must wait 28 days from the date of death, then execute an Affidavit of Decedent Successor (SCAO Form PC 598) before a notary. No court filing required — the affidavit is presented directly to financial institutions.

Petition and Order for Assignment (MCL 700.3982): Available for estates at or below $53,000 that include real property. Requires filing a petition (PC 556) with the county probate court. The court issues an order assigning assets directly to heirs.

A key 2024 amendment (Public Act 1 / Senate Bill 129) fundamentally changed how real estate is valued for small estate purposes: you can now deduct up to $264,000 in mortgage balances and other secured liens from real property values before comparing against the $53,000 threshold. Before this change, a home with a large mortgage could accidentally disqualify an otherwise modest estate.

Statutory Spousal Protections (MCL 700.2402–2404)

EPIC prioritizes surviving family members above all general creditors. Three separate allowances protect the surviving spouse and dependent children:

Homestead Allowance (MCL 700.2402): $30,000 to the surviving spouse (or, if no surviving spouse, divided among minor children). This is paid from the estate before any unsecured creditors receive anything.

Exempt Property Allowance (MCL 700.2404): Additional allowance for household furniture, automobiles, furnishings, appliances, and personal effects. The 2026 inflation-adjusted figure is approximately $15,000. The surviving spouse selects property up to this value from the estate's personal property.

Family Allowance (MCL 700.2403): A reasonable allowance for the maintenance of the surviving spouse and minor children during estate administration. No statutory cap — the probate court has discretion here. This continues until the estate is closed or the allowed period expires.

These allowances are not optional items to negotiate against creditor claims. Under EPIC's payment priority hierarchy at MCL 700.3805, they must be satisfied before general unsecured creditors, medical bills, or credit card debt receives anything.

Intestate Succession (MCL 700.2101–2114)

When someone dies without a valid will, EPIC's intestate succession rules determine who inherits. The 2026 inflation-adjusted spousal share is:

• Surviving spouse only (no descendants, no parents): entire estate
• Surviving spouse and descendants all of whom are also descendants of the surviving spouse: entire estate
• Surviving spouse and a parent (no children): spouse receives $301,000 plus three-quarters of the remaining balance; parent(s) receive the rest
• Surviving spouse and descendants who are not also descendants of the surviving spouse: spouse receives $201,000 plus one-half of the remainder; decedent's descendants share the other half

These spousal preference amounts are adjusted annually for inflation — the figures cited here are certified for 2026 deaths. Using outdated figures from a previous year's guide produces wrong inheritance calculations.

Personal Representative Authority and Duties (MCL 700.3701–3721)

EPIC defines precisely what a Personal Representative can and cannot do. Key authorities granted under Letters of Authority:

• Collect and manage estate assets
• Pay valid debts, taxes, and administration expenses
• Sell, mortgage, or lease real estate
• File tax returns on behalf of the estate
• Distribute assets to beneficiaries

EPIC also imposes strict duties. The Personal Representative is a fiduciary — they must act in the best interests of the estate and its beneficiaries, not their own interests. Commingling estate funds with personal funds, paying themselves excessive fees, or distributing assets before paying creditors exposes them to personal liability under MCL 700.3712.

Creditor Notice and Claim Deadline (MCL 700.3801 and 700.3803)

EPIC gives unsecured creditors a strict 4-month window to file claims after the Personal Representative publishes the Notice to Creditors (PC 574) in a local legal newspaper. Claims not filed within this window are permanently barred.

Known creditors must be directly served within 4 months of publication, or within 28 days of the representative discovering the creditor's existence — whichever is later.

The payment priority order under MCL 700.3805:

1. Costs and expenses of administration
2. Funeral and burial expenses
3. Homestead, family, and exempt property allowances
4. Federal taxes with priority
5. Medical expenses for the last illness
6. State and local taxes
7. All other claims

Paying in the wrong order — say, paying a credit card bill before satisfying the Homestead Allowance — makes the Personal Representative personally liable for the shortfall.

Inventory Requirement (MCL 700.3706)

EPIC mandates that the Personal Representative file a complete inventory within 91 days of receiving Letters of Authority. The inventory must list every probate asset at its fair market value as of the date of death.

The inventory drives the calculation of the court's mandatory Inventory Fee under MCL 600.871. This fee operates on a sliding scale: smaller estates pay a higher percentage, while larger estates pay a lower marginal rate. Mortgage balances can be deducted from real estate values when calculating the fee (but cannot create a negative property value that offsets other estate assets).

Nonprobate Transfer Provisions (MCL 700.6101 et seq.)

EPIC explicitly addresses assets that pass outside the probate estate. Under MCL 700.6101, Lady Bird Deeds (Enhanced Life Estate Deeds) transfer real property directly to named beneficiaries upon the owner's death, without the property ever entering the decedent's probate estate. This means the home avoids probate court, inventory fees, and — critically — the Michigan Medicaid Estate Recovery Program, which can only recover from assets that pass through probate.

Joint bank accounts with survivorship rights, retirement accounts with designated beneficiaries, and life insurance with named beneficiaries all pass under this nonprobate framework. A well-structured estate plan can route the vast majority of assets outside of EPIC's probate jurisdiction entirely.

EPIC vs. Federal Law

EPIC governs Michigan state probate administration, but several federal laws create parallel obligations:

• Federal estate tax: The current federal exemption is $15 million per individual in 2026. Michigan has no separate state estate tax and no state inheritance tax.
• IRS income tax for estates: The estate is a taxable entity during administration. If it generates income, the Personal Representative must file Form 1041 (federal) and MI-1041 (Michigan).
• Medicaid Estate Recovery: Governed by federal mandate but administered by Michigan DHHS — a separate obligation running alongside EPIC.
• FTC Funeral Rule: Federal regulation requiring funeral homes to provide itemized General Price Lists — applies to initial funeral arrangements before EPIC administration begins.

Where to Find EPIC

The full text of EPIC is published at the Michigan Legislature's official website (legislature.mi.gov). The State Court Administrative Office (courts.michigan.gov) publishes all SCAO probate forms referenced in the statute, along with current fee schedules.

The gap between reading the statute and successfully administering an estate is significant. EPIC tells you what must be done; it provides no sequential guide to how. The Michigan Probate Process Guide translates EPIC's requirements into a step-by-step administration timeline, with the 2026 inflation-adjusted thresholds and the correct form numbers in the order you actually need to file them.

See more Michigan guides →