What are some common factors that could increase the time and cost involved in administering the estate?

While many factors can impact estate administration time and costs, prolonging the process, some common factors include litigation, estate tax filing requirements, creditor’s claims, minor beneficiaries, incapacitated beneficiaries, charitable beneficiaries, accounting proceedings, problems proving the validity of the Will to the Court’s satisfaction, and assets which are difficult to value and/or distribute equitably.