Introduction to Estate Administration
Click on this link to view the article in pdf format
The administration of an estate involves, at its most basic level, the distribution of an individual’s probate assets remaining after all final debts, taxes and expenses have been paid. If the decedent’s wishes were recorded in a properly executed will, then the decedent is known as a “testator,” and the executor must ensure that the provisions of the testator’s will are closely followed. If the descendent did not leave a will, the state laws of intestacy would govern the distribution of the estate. In the case of intestacy, the probate court would appoint an administrator of the intestate estate, who would have responsibilities very similar to those of an executor. In either case, the probate court would oversee the administration process.