This information is a generalized presentation of some of the more common problems that confront an executor. It is not intended to be exhaustive or technical. The specific details of an executor's duties often vary from state to state, but this outline is not intended to cover these in depth. Furthermore, many of the steps that an executor must take depend on the provisions of the decedent's will and the composition of the assets comprising the estate. In some state's the executor is now referred to as the "personal representative."

The Executor:

• Studies the will
  
  
• Arranges for probate of will
  
  
• The Executor receives court authority to act
  
  
• Assembles, Inventories and takes custody of assets
  
  
• If the descendant owned assets in another state, the appointment of an ancillary executor may be necessary

• Reviews descendant's financial records

• Administers the estate.  This is controlled by the provisions of the will and state law

• Considers nonprobate assets
  Nonprobate assets do not pass under the will, but they are an important consideration in settling the estate

• Is responsible for all tax returns

• Distributes the estate