What Can an Executor Do?

What can an executor do is a legal question governed by state probate statutes, fiduciary law, and court supervision. An executor does not automatically receive authority at the moment of death. Legal power arises only after formal appointment by the probate court through the issuance of Letters Testamentary. Until that appointment occurs, no one may lawfully transfer property, access restricted financial accounts, or distribute estate assets.

Under U.S. probate law, an executor serves as a fiduciary. A fiduciary must act in good faith, exercise reasonable care, avoid conflicts of interest, and prioritize the interests of beneficiaries above personal interests. The Legal Information Institute at Cornell Law School defines fiduciary duty here.

Understanding what an executor can do requires examining probate court authority, statutory duties, tax compliance obligations, creditor procedures, and asset distribution rules.

Executor Authority Begins With Probate Court

Before discussing responsibilities, it is essential to clarify that executor authority comes from the court, not from the will itself.

Even if a will names an executor, that individual cannot legally act until the probate court appoints them. The court issues Letters Testamentary, which serve as formal proof of authority. Financial institutions, title companies, and government agencies require this documentation before recognizing executor powers.

The U.S. Will Registry explains the probate process in detail here.

Probate court functions as the gatekeeper of estate authority. Without court approval, executor powers remain incomplete.

Locating and Securing the Will

The first practical step in what can an executor do is locate and secure the original will. Probate courts typically require the original signed document for admission into probate.

Search likely storage locations such as safes, file cabinets, safe deposit boxes, and digital estate planning portals. Contact the drafting attorney if known. Some jurisdictions allow wills to be filed for safekeeping with the court.

If the will cannot be found, the estate may proceed under intestacy statutes unless a copy can be validated.

SEARCH THE U.S. WILL REGISTRY
to FIND A WILL

What Can an Executor Do If There Is No Will?

If no valid will exists, the estate proceeds under intestacy laws. Intestacy determines how property is distributed when someone dies without a legally valid will.

In this situation, probate court appoints an administrator rather than an executor. The administrator performs similar duties but distributes assets according to state inheritance statutes instead of written instructions.

Probate court oversees this process to ensure statutory compliance and protect lawful heirs.

Opening Probate: The Formal Beginning of Authority

To exercise legal power, the nominated executor must file a petition to open probate in the county where the decedent resided.

Opening probate allows the executor to:

• Access financial institutions
• Secure real property
• Notify creditors
• Begin asset inventory
• Initiate tax compliance

For information related to assistance with self-help probate.

Probate establishes a structured legal framework for estate settlement.

Identifying and Protecting Estate Assets

What can an executor do includes identifying, securing, and preserving estate property. This includes:

• Bank accounts
• Brokerage accounts
• Real estate
• Business interests
• Vehicles
• Personal valuables

Executors must create a formal inventory, sometimes with professional appraisals. Probate court may require filing of that inventory.

Executors must preserve assets during administration. They cannot use estate property for personal benefit unless authorized by law or the will.

Failure to safeguard estate assets may result in breach of fiduciary duty claims.

Paying Debts and Managing Creditor Claims

An executor must notify creditors and settle valid claims before distributing assets.

This typically includes:

• Publishing creditor notice when required
• Reviewing submitted claims
• Paying funeral expenses
• Settling outstanding debts

Probate courts establish deadlines for creditor claims. Claims submitted after deadlines may be barred.

Debt settlement occurs before beneficiary distribution to ensure compliance with statutory priority rules.

Tax Responsibilities of an Executor

One of the most legally significant aspects of what can an executor do involves tax compliance.

Executors may be responsible for:

• Filing the decedent’s final income tax return
• Filing fiduciary income tax returns for the estate
• Filing federal estate tax returns if applicable

The Internal Revenue Service provides estate tax guidance here.

Failure to properly file required tax documents may expose the executor to penalties or personal liability.

Consulting a tax professional is often prudent in estates with complex assets or significant value.

Communicating With Beneficiaries and Interested Parties

Executors must provide notice to beneficiaries and heirs under state law. Transparency reduces disputes and builds trust.

Court-supervised estates may require formal notification procedures. Executors should maintain written records of communications, payments, and transactions.

Detailed recordkeeping protects the executor in the event of future challenges.

Handling Will Contests

If a will is contested, probate court determines validity. Common grounds include:

• Undue influence
• Lack of testamentary capacity
• Improper execution

Read more about how to define undue influence.
During litigation, the executor must preserve estate assets and comply with court directives. The executor does not resolve disputes independently.

Probate court retains exclusive authority over contested matters.

Distributing Estate Assets

Property distribution occurs only after:

• Court appointment
• Expiration of creditor claim periods
• Payment of debts and taxes
• Court approval if required

Executors must follow the will precisely unless the court rules otherwise.

Premature distribution can expose the executor to liability if new claims arise.

Distribution must comply with statutory and court-imposed timelines.

Can an Executor Also Be a Beneficiary?

In many jurisdictions, an executor may also inherit under the will. There is generally no automatic prohibition. However, fiduciary obligations remain strict. Executors must avoid preferential treatment, maintain documentation, and act transparently.

Probate courts closely review actions involving potential conflicts of interest.

When Is Legal Counsel Advisable?

While not required in every estate, legal counsel is often prudent in cases involving:

• Contested wills
• Multi-state property
• Business ownership
• Significant tax exposure
• Family disputes

Estate attorneys ensure compliance with procedural requirements and reduce risk of fiduciary liability.

Conclusion

Understanding what can an executor do requires recognizing that executor authority is not informal or discretionary. It is court-derived, statute-governed, and fiduciary-bound.

Executors operate within a structured judicial system supervised by probate court. Their duties include locating and validating the will, petitioning for court appointment, safeguarding assets, notifying creditors, satisfying tax obligations, resolving disputes, and distributing property lawfully.

Probate court oversight protects beneficiaries, enforces creditor rights, and ensures statutory compliance. Executors who understand their legal responsibilities, maintain accurate documentation, and seek professional guidance when necessary significantly reduce risk and promote efficient estate administration.

Serving as executor is a position of legal trust. It requires diligence, neutrality, and adherence to the structured authority granted by probate court.

SEARCH THE U.S. WILL REGISTRY
to FIND A WILL

What can an executor do before probate is opened?

Before probate opens, an executor has very limited authority. Legal power begins only after the court issues Letters Testamentary. Until then, the nominated executor may locate the will, secure property to prevent loss, and arrange the funeral if necessary. However, they cannot access restricted accounts or distribute assets.

What can an executor do with bank accounts?

Once appointed by the probate court, an executor may access estate bank accounts using certified Letters Testamentary. Financial institutions require this proof of authority. The executor may collect funds, pay valid debts, and manage estate expenses. Personal use of those funds is prohibited unless clearly authorized by the will.

What can an executor do if beneficiaries disagree?

When disputes arise, the executor must remain neutral and follow court procedures. The executor cannot change the will or make side agreements. Instead, the matter may require probate court review. Proper documentation, transparent communication, and adherence to fiduciary duties help reduce liability and protect estate administration.

What can an executor do if estate debts exceed assets?

If debts exceed estate assets, the executor must follow statutory priority rules. Assets cannot be distributed to beneficiaries until creditors are paid according to state law. Probate court supervises this process. In some cases, the estate may be declared insolvent, and partial payments are made proportionally.

Editorial Review:

This article was prepared by estate planning researchers and reviewed by S. Miller and staff. With more than 25 years of experience in estate planning documentation and probate processes, our editorial oversight ensures clarity and accuracy. This content is provided for informational purposes only and does not constitute legal advice.

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