• An executor reviewing a last will and testamentHand and document at the meeting image by Dmitry Goygel-Sokol from Fotolia.com
  
  Under Maryland law, an executor is the person nominated in a last will and testament and approved by the probate court to oversee the affairs of an estate. In this capacity, an executor undertakes specific duties and responsibilities established by Maryland estate and probate law.
  
  

Initiating Probate of Will

• A primary duty of the executor is initiating the probate of the last will and testament. The process commences with the filing of a petition for probate in a court in the Maryland county where the deceased person lived. Oftentimes, the executor hires an attorney to deal with starting the probate process.
  
  

Inventory of Estate

• The executor's duties include performing an inventory of the estate. The inventory includes identifying and listing the assets and debts of the estate. Through this process, the executor secures the assets as well.
  
  

Paying Debts

• Responsibilities of an executor involve paying the valid debts of the estate. Oftentimes, these debts primarily consist of the expenses of the decedent's last illness, as well as those associated with her funeral and burial.
  
  

Distributing Assets

• A major duty of the executor under Maryland law is distributing the assets of the estate. The will lists the names of heirs and the property the will entitles these individuals to receive.
  
  

Final Report

• Maryland law requires an executor to make a final report to the estate. The final report provides information on debts paid, as well as assets distributed to the heirs named in the last will and testament.
  
  

Fiduciary Duty

• In regard to all of the responsibilities of an executor, Maryland law imposes a fiduciary duty on that individual. A fiduciary duty of an executor is to act always in the best interests of the estate and the heirs.