The executor is the person responsible for filing and closing a deceased person’s estate. Executors are often named specifically in the deceased person’s will, but they may also be appointed by the court. Executors may be attorneys, friends, family members or other relatives of the deceased. In the process of closing the estate, the executor assembles and disburses the estate’s assets to pay legitimate debts and to pay beneficiaries. Executors follow state and federal guidelines regarding the payment of legitimate debt, which is always disbursed prior to paying the named beneficiaries.

Probate court is the legal system designated to oversee the process of distributing the assets of an individual’s estate. The executor lists the assets and the legitimate debts of an estate, and then presents the documentation to the probate court in the county where the deceased person resided for approval before the estate can be closed. In order for a debt to be considered as having a legitimate claim on the estate, the creditor must submit the claim to the executor or to the applicable probate court within the time frame specified by the state.

The probate court in each state designates the priority of satisfying legitimate debts from an estate. Executor, court and legal fees are often first on the list, followed by funeral expenses and federal and state taxes. General debts are considered for payment last. As part of the probate process, some states require the executor to publish a death notice in a public newspaper, notifying legitimate creditors that they must file a claim against the estate for payment of the debt. The cost of the public notice is among the first debts paid by the estate.

General debts are legitimate debts that many people have in common and include a mortgage, car payment, utility bills, medical bills and outstanding balances on credit card bills. If the bill is in the sole name of the deceased, the debt is processed through probate court. If the estate does not own adequate assets to pay all of the taxes, estate fees and general debt, the debts may remain unpaid. Family members who are not named specifically on creditor accounts are not responsible for paying the debts of the estate.