Insights · Wills & Estates

Named an Executor? It Is a Job, and a Liability

Being chosen as an estate trustee can feel like an honour. It is also a demanding legal role, with personal exposure if it goes wrong.

Published 24 October 2026 · Last verified 24 October 2026 against Ontario estates law · By the Yu Sheng Wills & Estates Team

What an estate trustee does

An estate trustee, the modern term for an executor, must locate and value assets, pay debts and taxes, account to the beneficiaries, and distribute the estate according to the will and the law. It is a fiduciary role, held to a high standard.

Where the risk lies

An estate trustee who distributes the estate before debts and taxes are settled, or who overlooks a claim such as a dependant's support claim, can be held personally responsible. Family tension, missing records and assets in more than one country all multiply the difficulty.

Many people accept the role out of love or duty, not realising they can be personally liable for errors. Getting proper advice is not a sign of incompetence, it is how a trustee protects both the estate and themselves.

You do not have to do it alone

An estate trustee is entitled to retain professionals to help administer the estate. For anything beyond the simplest estate, and certainly for cross-border assets, that support is well worth having.

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法律资讯 · 遗嘱与遗产

被指定为遗嘱执行人?那是一份工作,也是一份责任

被选为遗嘱执行人,像是一种荣誉。它同时是一个要求很高的法律角色,若出错,还有个人责任。

2026年10月24日发布 · 2026年10月24日对照安省遗产法核实 · 作者:禹晟遗嘱与遗产团队

遗嘱执行人做什么

遗嘱执行人(estate trustee,“executor”的现代用语)须查找并评估资产、清偿债务与税款、向受益人作出交代(account),并依遗嘱与法律分配遗产。这是一个“受信(fiduciary)”角色,受很高标准约束。

风险在哪里

在债务与税款了结之前就分配遗产、或忽略了某项主张(如受养人抚养主张)的执行人,可能被个人追责。家庭矛盾、记录缺失、以及分布在多个国家的资产,都会成倍加大难度。

很多人出于爱或责任接下这个角色,却没意识到自己可能为错误承担个人责任。获取适当意见不是“能力不足”的表现,而是执行人保护遗产、也保护自己的方式。

你不必独自承担

遗嘱执行人有权聘请专业人士协助管理遗产。对于任何比最简单情形更复杂的遗产,尤其是跨境资产,这种支持非常值得拥有。

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