Executor is the person designated to execute the terms of a will.

• A. The person designated to execute the terms of a will.
• B. The person who handles taxes for the estate.
• C. The guardian of a minor.
• D. The court appointed administrator.

Answer: (A)

The concept being tested is who serves as the executor in a will. An executor is the person named by the person who made the will to carry out its terms and administer the estate. In practice, this means filing the will with the Surrogate’s Court to obtain probate, gathering the decedent’s assets, paying debts and taxes, and distributing the remaining assets to the beneficiaries as directed by the will. This role is defined by being designated in the will to execute its provisions.

The other roles are different: the person who handles taxes for the estate may assist with tax matters, but that isn’t the defining role of the executor. The guardian of a minor is a separate duty focused on the care of a minor. A court-appointed administrator comes into play when there is no will or no suitable executor, and the court must appoint someone to manage the estate.