If a loved one named you Executor of his will and then died, you have no authority until you “admit” the will to probate (which you must do), at which time the court will appoint you as Executor. You then must secure all estate property, as well as appraise and insure certain assets. Then, you must follow the required timetable for probate court filings, estate tax returns, and income tax returns for the decedent and the estate. In the process you may need court approval to ascertain heirs, sell real estate or make partial distributions from the estate. You also will have to pay any legitimate creditors’ claims, and possibly litigate others. Failure to follow proper procedure can expose you to liability. When the estate has been fully administered, you must obtain court approval for distributing it and then do so. (Also see Estate Administration.)