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Business Owner Death and Complex Estates

What happens to a sole proprietorship when the owner dies?

Short answer

It effectively ends. Business assets and liabilities become part of the personal estate. Ongoing contracts should be notified immediately. Clients and vendors need to be informed. Business bank accounts freeze at death — the executor will need letters testamentary to manage them.

What this usually means

It effectively ends. Business assets and liabilities become part of the personal estate. Ongoing contracts should be notified immediately. Clients and vendors need to be informed. Business bank accounts freeze at death — the executor will need letters testamentary to manage them.

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