What Is an Executor of an Estate? Legal Duties, Milestones, and Common Pitfalls

With so many nuances involved in serving as an executor of an estate, having robust legal knowledge can be extremely helpful.

By Miami Law Blog Contributor 02-24-2026

Have you been appointed as an executor of someone’s will? Or maybe you're trying to choose an executor for your own estate. Regardless, having a solid understanding of the role of an executor could help streamline the entire process.

Pursuing an M.L.S. that explores key areas such as legal literacy, trust management, estate administration, and related subjects can provide valuable knowledge and practical insight.

Understanding the Role of an Executor of the Estate

So, what is an executor of an estate? When a person creates a will, they name an executor — or a personal representative who will manage their final affairs after they pass. In essence, executors serve as legal representatives who follow the instructions of the will, ensuring that the deceased person's wishes are carried out appropriately.

Definition and Importance of the Executor in Estate Administration

In estate administration, an estate executor may hold several important responsibilities, including:

Beginning the legal (probate) process after the person named in the will passes away.
Paying off any of the deceased person's existing debts and taxes (and possibly filing a final tax return).
Distributing any remaining assets or property to the heirs designated in the will itself.
Locating assets (such as valuables and bank accounts) for appraisal during the probate process.
Informing creditors and other invested parties about the estate holder's death.

How an Executor Is Appointed and Legal Requirements

To be appointed, an estate executor must be at least 18 years of age. In many states, executors must also have no history of felony convictions on their records — though this can vary. Likewise, executors must be of sound mind with the mental capacity to handle their responsibilities.

Executors can be appointed simply by being named in a will. However, in instances where there is no will, a petition may need to be filed for somebody to act as an executor of the estate. 

Key Legal Duties of the Executor of the Estate

The exact responsibilities of an executor can vary depending on the terms of a person's will. In general, however, executors are expected to notify invested parties of the person's death and carry out the terms of the will itself.

Notifying Heirs, Beneficiaries, and Relevant Parties

When a person passes away, creditors may need to be notified. Similarly, any beneficiaries of the estate should be informed. This responsibility often falls to the executor of the estate. In most cases, the executor should also share information about the existence of an estate and/or will.

Filing the Will and Initiating Probate Proceedings

Starting the legal process is another important duty of an estate executor. Typically, this is done by locating a physical or digital copy of the person's will and submitting it to the probate court. In some cases, a formal petition may also need to be submitted. The court then reviews the documents for authenticity and issues a formal letter to appoint the executor and begin the legal process.

Initial Steps for Estate Executors After Appointment

After an executor is formally appointed (typically through "letters testamentary" issued by the court), there are some additional steps they may need to take to get the ball rolling.

Securing the Death Certificate and Other Essential Documents

For starters, executors will need to obtain a copy of the estate holder's death certificate to begin the probate process. Oftentimes, a certified copy of the death certificate is required — and may be required for future actions — so it is generally best to obtain multiple copies initially.

Inventorying Assets and Safeguarding Estate Property

Ideally, the will itself should identify and list the location of any assets that will need to be handled during the probate process. This may include cash and valuables, as well as bank accounts and real estate. It is the responsibility of the executor to locate and safeguard these assets moving forward.

Managing Estate Assets and Documentation

During the next phase of the process, executors are tasked with managing estate assets and documenting the process as carefully as possible.

Gathering Financial Records and Important Papers

Executors may need to obtain copies of financial records and other important documentation to continue with the probate process. This may include requesting copies of bank statements, real estate deeds, insurance policies, and prior tax returns. If there is any outstanding debt, such as mortgages or credit card debt, an executor may need to obtain copies of these records.

Opening Estate Accounts and Handling Expenses

After financial records have been obtained, executors may be able to open an estate bank account — which can then be used to pay off any remaining debts and taxes. It can also be used to pay administrative expenses and taxes, including income tax obligations. Executors will need their letters testamentary from the court and an Employer Identification Number (EIN) from the IRS to open a bank account.

Settling Debts, Taxes, and Creditor Claims

One of the most important responsibilities of an executor is to pay off any remaining debts, taxes, and creditor claims on behalf of the deceased. This is typically done before any distributions are made to heirs, so it is important to follow the correct process.

Identifying Valid Claims and Paying Outstanding Debts

First, executors are tasked with identifying how much outstanding debt exists and how it should be paid. This may involve requesting itemized statements from creditors to ensure validity. If funds are limited, executors might negotiate with creditors to settle for a smaller amount.

Navigating Estate Tax Filings and Deadlines

A final tax return might need to be prepared and filed. Executors should remember that taxes may need to be paid not just at the federal level but also at the state and (sometimes) local/county level. Typically, taxes owed are paid from estate assets. It can be helpful to receive guidance from an experienced tax advisor during this step.

Distribution of Assets and Closing the Estate

Once all outstanding debts and taxes have been paid, any remaining assets may be distributed to heirs based on the wishes outlined in the will. 

Supervising Asset Transfer to Beneficiaries

When transferring assets to beneficiaries, executors should supervise transactions as closely as possible to ensure that the exact terms of the will are carried out. This may mean working closely with a bank to transfer assets and obtain detailed records of funds released.

Preparing the Final Accounting and Official Closure

After all beneficiaries have received their assets, the final step is to prepare the estate’s accounting for its closure. Before doing this, it is important to review all assets and debts to ensure they have all been handled and accounted for as directed in the will. 

From there, executors should prepare a final accounting report that details all starting assets, income received, itemized expenses paid, and distributions made to beneficiaries. Ideally, the final balance of the account will be zero (though this is not always the case).

Once the final accounting report is complete, estate executors can file it with the court for review and approval. If approved, closing documents can be signed, and the executor is relieved of their duties.

Common Pitfalls Faced by Executors of the Estate

Serving as an executor can be a great honor, but it also comes with a lot of responsibility — and some potential pitfalls to be aware of.

Overcoming Mistakes, Liability Issues, and State Law Differences

Executors are only human, which means they could make mistakes. Unfortunately, this could result in errors when carrying out a person's wishes. In more serious cases, mistakes could lead to costly legal or procedural issues — which an executor could be held responsible for.

It’s also worth noting that state laws regarding the estate process can vary greatly. This may lead to confusion for some executors, especially if they are handling an estate in a different jurisdiction than they are familiar with.

Executor vs. Trustee – Key Differences Explained

One of the most common questions people have about executors is how they differ from trustees. 

Distinct Responsibilities for Executors and Trustees

The most important difference to keep in mind is that executors handle wills and probate administration, while trustees are solely responsible for assets that have been placed into a trust.

As a result, trustees tend to focus on making distributions from a trust and ensuring that the terms of a trust are carried out accurately. Executors, meanwhile, focus on closing out an estate — typically over a shorter and more defined period.

When Are Trustees Needed Instead of Executors?

A trustee may be needed in lieu of (or in addition to) an executor in situations where there is a revocable living trust or testamentary trust in place. In some cases, an executor may also serve as a trustee.

Privacy and Data Considerations for Estate Executors

When serving as an executor, it is important to protect any sensitive information of the deceased per state and federal laws.

Protecting Sensitive Financial Information of the Deceased

To protect sensitive information (such as financial details), executors may change passwords or set up safeguards such as multi-factor authentication. Not only does this help prevent unauthorized access, but it also reduces the risk of identity theft or fraudulent transactions.

Cross-Border Data Issues and Estate Management

Cross-border data issues can create additional challenges when carrying out the terms of a will. This may be especially true when handling bank accounts held in different countries or territories. In these cases, executors must defer to jurisdiction-specific laws.

Choosing the Right Executor of the Estate

Choosing an executor of an estate is not a decision that should be made lightly. So, what are some factors worth considering when assessing potential candidates?

Factors and Legal Criteria to Evaluate Candidates

The person you appoint as an estate executor should be trustworthy and responsible. They should also have excellent organizational skills, especially when it comes to meeting deadlines and handling paperwork.

From a legal standpoint, remember that executors must be at least 18 years of age. In some states, they may need to have a record that is clear of any felony criminal convictions.

Can a Beneficiary Serve as the Executor of the Estate?

Yes, it is common for executors to also be beneficiaries of an estate. However, it is important to weigh potential challenges (such as emotional stress and possible conflicts of interest) before appointing an executor who will also be receiving an inheritance from an estate.

Milestones and Timeline for the Estate Executor Process

If you have been appointed as an executor, what can you expect from the process?

Typical Duration from Appointment to Estate Closure

The amount of time it will take to complete your executor duties can vary greatly depending on the complexity of the case. For simple estates without too many assets or disputes to handle, you can generally expect to be done with the process in less than one year.

Common Delays and How to Avoid Them

Some common causes of estate delays include disputes surrounding the will, creditor claims, and court backlogs. While these issues can’t always be avoided, executors can minimize delays by keeping careful documentation and following the process as efficiently as possible.

Complete Your Master of Legal Studies at Miami Law

Given the many complexities that come with acting as an estate executor, possessing strong legal expertise can be highly advantageous. At the University of Miami School of Law, our online Master of Legal Studies program is available with an M.L.S. track in finance that covers essential topics in legal literacy, trust administration, estate administration, and more.

Get in touch to learn more about our online M.L.S. program, or take the next step by filling out an application for admission today.

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