Legal Question in Wills and Trusts in Pennsylvania

Re: executor

Duties and Responsibilities of Executor

The person named as executor in a will who is willing to serve as executor should take the following steps:

1. Probate the Will: The will must be taken to the register of wills in the county where the deceased was living at the time of his death, and submitted for probate. Probate means proving the will � either by bringing in the witnesses, or simply submitting a �self proved� will. When the will is accepted for probate, then the Executor receives letters testamentary authorizing him to act on behalf of the estate. If the person assuming those responsibilities is female, then she is called the Executrix.

2. Claim Process: The Executor must run advertising announcing that he has been appointed Executor, and indicating that claims of creditors must be filed with him. He gives notices to the beneficiaries named in the will. He must inventory the estate � basically identify all of the assets. He must also identify all of the debts owed by the estate. He marshals the assets, pays off the debts, and otherwise manages the affairs of the estate (pay the bills of the house, collects income from any income producing property, reinvest the investments, etc.). He is authorized to hire other professionals (attorneys, accountants, appraisers) to assist him in carrying out his responsibilities.

3. Taxes. The Executor must determine what taxes are due (federal and state inheritance and estate taxes; final income taxes; any estate income taxes), and then file the necessary returns and pay any taxes owing. The Executor may be personally liable for unpaid taxes of the estate. Taxes should be paid before other debts are paid.

4. Accounting. When all assets have been marshaled, all tax returns filed, taxes paid, and all claims and debts paid, then the Executor will file an accounting with the court. The accounting will identify all assets of the estate as of the date of death, income items received, expenses and claims paid, and what remains. The accounting must be approved by the Court.

5. Distribution. Once the accounting has been approved by the court, the remaining assets of the estate are distributed as directed in the will. In response to your specific inquiry, �must I give part to someone even if [the deceased] didn't state so in his will�, the answer is �no�. The Executor does not pick and choose who receives assets from the estate; he follows the instructions given in the will. The Executor can be personally liable if he distributes assets to someone other than the person specified in the will.