Which of the following is an example of a fiduciary to whom letters may be issued?

• A. Heir
• B. Beneficiary
• C. A person such as an administrator or guardian to whom letters have been issued
• D. Debtor

Answer: (C)

The key idea is that letters from the Surrogate’s Court are issued only to fiduciaries who have been formally appointed to manage an estate or a guardianship. A fiduciary is someone trusted by the court to handle the affairs of the estate or the protected person. Among the options, the only one that describes a person who actually has letters—the court-issued authority to act as an administrator or guardian—is the individual who has been appointed in that role and to whom letters have been issued. Heirs and beneficiaries are on the receiving end of distributions, not fiduciaries authorized to administer, and a debtor isn’t in a fiduciary role either. So the correct concept is the person who has been appointed and issued letters to administer or guard.