"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.

If there is not a will specifying what to do with the deceased's estate, the estate's assets are distributed according to the law of intestate succession.

• The person who oversees the administration of an estate when there is no will is called the administrator.
  
• The administrator is chosen by the Surrogate Court, and is usually the deceased's husband or wife.