What is the name of your state?Virginia The executor, my brother, of my mom's estate continued to accept social security and pension checks for four months after my mom's death. Then he applied to the probate court to be the executor. He paid back the money to social security and pension dept out of mom's estate. He said he also incurred penalties. On the inventory he shows that he paid back the money, but there is a $2,900 payback fee to the Treasury Dept. I assume these are the penalties? Are these penalties supposed to be paid out of the estate or charged to the executor himself for mishandling the estate?