What is an Estate Executor’s Role?

by Obermayer Rebmann Maxwell & Hippel LLP

Often when a person is appointed to serve as the executor (if there was a will) or administrator (if there was not a will) of a family member or friend’s estate they have not had experience with the role or process. This post provides a basic primer on what to expect.

An estate executor manages the administration process. The executor is usually named in the deceased person’s will. However, if someone dies without a will or his or her will does not name an executor, the county Register of Wills (in Pennsylvania) or Surrogate (in New Jersey) appoints one.

The executor must first qualify as the estate’s personal representative through a petition process. If the petition is successful, the individual is granted Letters Testamentary (for a will) or Letters of Administration (if no will). These Letters are evidence of the executor’s authority to administer the estate, and can be used as proof of this authority when dealing with banks and similar entities.

The executor owes a fiduciary duty to the estate to act only in the estate’s best interest, and not out of self-interest. The executor’s duties include:

Advertising the estate. In Pennsylvania, for three weeks in a legal newspaper (ex: The Legal Intelligencer or The Pittsburgh Legal Journal) and newspaper of general circulation (ex: The Philadelphia Inquirer or The Pittsburgh Post-Gazette). This step is optional in New Jersey.

Safeguarding and collecting estate assets. For example, making sure that the decedent’s home is secured, or storing valuables like jewelry in a safe deposit box.

Notifying the Estate’s Beneficiaries or Heirs. Mailing to the beneficiaries or heirs official notice of the decedent’s death and that the executor was appointed. Such notice may include information on the right to distribution of estate assets.

File an Estate Inventory. The inventory is a list of assets in the decedent’s sole name at his or her death.

Pay Estate Expenses, Taxes and Debts. For example, funeral and burial costs, and estate administration costs (including attorney or accounting fees).

Pay State “Death” Taxes. In Pennsylvania, for example, all estate property and any property worth over $3,000 that is transferred by the decedent within one year of his or her death is subject to state inheritance tax.  In New Jersey, the inheritance tax is based on the relationship of the beneficiary to the decedent, and the estate tax is payable dependent on the value of the estate (in 2017, estate’s over $2 million are taxable and beginning in 2018 the estate tax is scheduled to be repealed).

Pay Federal Estate Tax, if applicable. Federal estate tax is due on estates worth more than $5,450,000 (for 2017).

File with the State.In Pennsylvania, file Status Reports with the county Register of Wills and in New Jersey, file a Refunding Bond.

– Distribute Estate Assets and Close the Estate. Distribution of assets—for example, property owned by the decedent— to the beneficiaries. This is the ultimate goal of estate administration.

Estate administration can be lengthy and complicated, and a trusts and estates attorney can help guide an executor through the process.

*The author would like to acknowledge Emily Friedman for providing assistance with the research and writing of this article.

DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

© Obermayer Rebmann Maxwell & Hippel LLP | Attorney Advertising

Written by:

Obermayer Rebmann Maxwell & Hippel LLP

Obermayer Rebmann Maxwell & Hippel LLP on:

Readers' Choice 2017
Reporters on Deadline

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
Sign up using*

Already signed up? Log in here

*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
Custom Email Digest
Privacy Policy (Updated: October 8, 2015):

JD Supra provides users with access to its legal industry publishing services (the "Service") through its website (the "Website") as well as through other sources. Our policies with regard to data collection and use of personal information of users of the Service, regardless of the manner in which users access the Service, and visitors to the Website are set forth in this statement ("Policy"). By using the Service, you signify your acceptance of this Policy.

Information Collection and Use by JD Supra

JD Supra collects users' names, companies, titles, e-mail address and industry. JD Supra also tracks the pages that users visit, logs IP addresses and aggregates non-personally identifiable user data and browser type. This data is gathered using cookies and other technologies.

The information and data collected is used to authenticate users and to send notifications relating to the Service, including email alerts to which users have subscribed; to manage the Service and Website, to improve the Service and to customize the user's experience. This information is also provided to the authors of the content to give them insight into their readership and help them to improve their content, so that it is most useful for our users.

JD Supra does not sell, rent or otherwise provide your details to third parties, other than to the authors of the content on JD Supra.

If you prefer not to enable cookies, you may change your browser settings to disable cookies; however, please note that rejecting cookies while visiting the Website may result in certain parts of the Website not operating correctly or as efficiently as if cookies were allowed.

Email Choice/Opt-out

Users who opt in to receive emails may choose to no longer receive e-mail updates and newsletters by selecting the "opt-out of future email" option in the email they receive from JD Supra or in their JD Supra account management screen.


JD Supra takes reasonable precautions to insure that user information is kept private. We restrict access to user information to those individuals who reasonably need access to perform their job functions, such as our third party email service, customer service personnel and technical staff. However, please note that no method of transmitting or storing data is completely secure and we cannot guarantee the security of user information. Unauthorized entry or use, hardware or software failure, and other factors may compromise the security of user information at any time.

If you have reason to believe that your interaction with us is no longer secure, you must immediately notify us of the problem by contacting us at info@jdsupra.com. In the unlikely event that we believe that the security of your user information in our possession or control may have been compromised, we may seek to notify you of that development and, if so, will endeavor to do so as promptly as practicable under the circumstances.

Sharing and Disclosure of Information JD Supra Collects

Except as otherwise described in this privacy statement, JD Supra will not disclose personal information to any third party unless we believe that disclosure is necessary to: (1) comply with applicable laws; (2) respond to governmental inquiries or requests; (3) comply with valid legal process; (4) protect the rights, privacy, safety or property of JD Supra, users of the Service, Website visitors or the public; (5) permit us to pursue available remedies or limit the damages that we may sustain; and (6) enforce our Terms & Conditions of Use.

In the event there is a change in the corporate structure of JD Supra such as, but not limited to, merger, consolidation, sale, liquidation or transfer of substantial assets, JD Supra may, in its sole discretion, transfer, sell or assign information collected on and through the Service to one or more affiliated or unaffiliated third parties.

Links to Other Websites

This Website and the Service may contain links to other websites. The operator of such other websites may collect information about you, including through cookies or other technologies. If you are using the Service through the Website and link to another site, you will leave the Website and this Policy will not apply to your use of and activity on those other sites. We encourage you to read the legal notices posted on those sites, including their privacy policies. We shall have no responsibility or liability for your visitation to, and the data collection and use practices of, such other sites. This Policy applies solely to the information collected in connection with your use of this Website and does not apply to any practices conducted offline or in connection with any other websites.

Changes in Our Privacy Policy

We reserve the right to change this Policy at any time. Please refer to the date at the top of this page to determine when this Policy was last revised. Any changes to our privacy policy will become effective upon posting of the revised policy on the Website. By continuing to use the Service or Website following such changes, you will be deemed to have agreed to such changes. If you do not agree with the terms of this Policy, as it may be amended from time to time, in whole or part, please do not continue using the Service or the Website.

Contacting JD Supra

If you have any questions about this privacy statement, the practices of this site, your dealings with this Web site, or if you would like to change any of the information you have provided to us, please contact us at: info@jdsupra.com.

- hide
*With LinkedIn, you don't need to create a separate login to manage your free JD Supra account, and we can make suggestions based on your needs and interests. We will not post anything on LinkedIn in your name. Or, sign up using your email address.