Deceased Account Best Practices

I am working on an audit of our deceased account processes and I'm wondering if anyone would care to share their best practices for handling deceased accounts. A few things I'm specifically interested in:

• How do you handle statements on solely owned deceased accounts
• What type of controls do you have to mitigate fraud risk, both internal and external (holds on funds, monitoring of deceased accounts, etc.)
• What type of reviews are conducted to ensure all legal documents are gathered and funds are properly paid out.

I'd love to hear how these accounts are handled at other credit unions! Thanks!