Get StartedOne of the executor's responsibilities in probating a decedent's estate is that of gathering the decedent's assets. The executor must collect and inventory the decedent's assets that are subject to probate. Tasks involved in gathering the decedent's assets include reviewing records to identify all of the decedent's assets; determining which assets are subject to probate; taking physical custody of probate assets; valuing the assets; and filing an inventory listing with the probate court.One of the most common assets owned by a decedent is an account at a bank or other financial institution, such as a credit union. The decedent may own a variety of different types of accounts held by a financial institution. For example, a decedent may own checking accounts, savings accounts, mon