"Administration of an estate" is the process of performing all the necessary legal activities after a person dies.

This process usually includes:

• Gathering the person's assets;
  
• Paying taxes;
  
• Paying outstanding debts;
  
• Distributing assets according to the terms of the person's will.

Executor/Administrator: Someone must be in charge of handling the estate of the deceased person. That person is called an Executor if there is a will. The Executor is named in the will and chosen by the deceased.