Legal

• Usually the executor will file a will at the local probate court. Though it is not always necessary to submit a will to a probate court, it is useful in order for a court to supervise the distribution of assets designated in a will and make sure that the executor performs his duties.
  
  

Financial

• The executor is in charge of all financial matters pertaining to the will. The executor must be aware of all of the deceased's assets and must pay off the deceased's debts. The executor must also file taxes on behalf of the estate and make sure that any outstanding taxes are paid. After all of the estate's debts are paid, the executor must pay any beneficiaries stipulated in the will.
  
  

Loyalty

• An executor has a fiduciary duty, which means that an executor must not act contrary to the best interests of the estate or its beneficiaries. An executor may be held legally accountable for a breach of her fiduciary duty.