Estate administration is the process of handling a deceased’s legal and tax affairs after they have died. In essence, it is the task of identifying all assets and liabilities, valuing them, selling them (where appropriate), paying the liabilities, identifying and paying taxes and then distributing the remaining assets in accordance with the terms of the Will or intestacy. When an estate has been administered, the whole or part of the assets may be held in an ongoing trust and issues of trust and trust administration will arise.