Closing the decedent’s business accounts was an easy task. During life, the decedent had a business that was active up until the spouse died six years earlier. Since then, the business languished. So, while putting together the inventory of assets, I found two accounts related to the decedent’s business that were still active. The business accounts, consisting of a savings account and a checking account, had little money. Therefore, since there wasn’t enough money in the business accounts to fund the estate account, I put them aside for a later date.