The executor's role is to carry out a decedent's will by marshalling assets, safeguarding property, paying debts and taxes, filing required returns, and distributing the estate to beneficiaries. The executor (or personal representative) has fiduciary duties of loyalty and prudence and often hires professionals-attorneys, accountants, appraisers-to assist. The role requires obtaining court appointment, notifying interested parties, inventorying assets, and maintaining records for accountings. Effective executors coordinate liquidity to meet obligations without forced sales and keep beneficiaries informed to reduce conflict during administration.

Advisors provide checklists for new executors-securing death certificates, notifying institutions, freezing credit, consolidating accounts, and gathering cost-basis data. The executor coordinates with counsel and CPAs on deadlines and liquidity. Early planning prevents missed filings, penalties, and forced sales. Regular updates maintain beneficiary confidence during a sensitive period.