A. Accounts must be filed with the Commissioner of Accounts. This manual is intended to assist persons who are involved in the administration of a decedent's estate in Virginia.Virginia has no separate probate court. The will should be probated in the circuit court in the county or city where the decedent resided at the time of death. PLEASE READ BEFORE FILLING OUT ON-LINE FORMS. Adobe Reader XI is required to be able to save a filled out copy of your filing for your records. Learn how to write an inheritance sample letter to beneficiary with distribution details. Discover templates, examples, and a step-by-step guide. Bonds payable on death to a named beneficiary. Did the account have a pay on death clause?