Should we hire a lawyer or a trust company to manage the estate, and who bears the cost?

Hiring professionals is permitted and often worthwhile, especially when the estate is large or there are many heirs who do not agree. Reasonable estate administration costs, such as legal fees, valuation and duties, are usually taken from the estate before it is distributed, so they are borne together in proportion. Before appointing anyone, ask for a written quotation, ask about the scope of work and the estimated time, and compare two or three providers. Make sure all the heirs agree to the appointment so no one disputes the fees later. For a small estate and heirs who agree, handling it yourselves through government agencies is often enough and cheaper. See managing the estate.