The Executor is the person appointed under a will to carry out (execute) the terms of the Will. The Executor is a Fiduciary, a person who holds a position of special confidence and trust, responsible for property and assets that belong to other people.

The Executor manages and distributes the estate property of the deceased person. An Administrator is a person who is given that authority by the Probate Court when there is no Will. It's the responsibility of the Executor (or Administrator) to:

• notify the decedent's heirs, and the legatees and devisees named in the Will
• sign papers, such as an Inventory that lists an estimated value of the Estate's assets
• make sure that people who are named in the Will (or the next-of-kin if there is no Will) receive the property to which they are entitled
• sign deeds for the transfer or sale of real estate
• sign the Final Account that closes out the Estate

My office can handle all of these tasks efficiently for you, so that the decedent's wishes and intent are carried out, and you and the Estate are protected. Professional experience is the reason an Executor hires an attorney to provide advice and services to the Estate.

The Executor negotiates the legal fees that will be paid to the attorney, and then works with the attorney and decedent's accountant to:

• determine what assets are in the Estate, and how much those assets are worth;
• determine whether the decedent owed any back taxes;
• prepare tax final returns, and calculate any interest using IRS Index of Applicable Federal Rate
• decide whether or not any debts of the decedent must be paid

Debts should not be paid until you consult with an attorney. Massachusetts laws set up a time schedule for payment of many kinds of debts. Creditors must comply with Probate laws within one year of death, or they are out of luck. If the creditors don't follow the law, they can't collect from the Estate.

I have saved clients and their estates many thousands of dollars, and protected their estates from unnecessary and improper claims by creditors.

Other procedures apply for taxes, and money owed to the state for MassHealth or Medicaid benefits. In cases where nursing home bills were not paid, or there is not enough money to pay all debts, state law sets up the order for payment of debts. Because each Estate has different circumstances, the Executor should not pay any debts until an attorney is hired to work for the Estate.

Your responsibilities as Executor may include other areas of law, and I can make sure that these issues are also handled properly, in your best interest:

• Medicaid estate recovery and Medicare problems are solved
• liens for estate taxes and property taxes are paid
• Real Estate is sold at market prices to benefit the estate beneficiaries

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