The Executor is a person or organisation duly appointed by the Testator within the Will. They take responsibility for the administration of the Estate which involves collecting in the assets, meeting all legal and tax obligations and then distributing it in accordance with the wishes of the Testator.  If within the Will, there is a need for a Trust to be set up, because any part of the distribution of the estate is delayed, (e.g. gift to minor children) then the Executors will usually become Trustees at the end of the administration period. A Trustee is someone who holds and manages an asset or part of the estate temporarily on behalf of a beneﬁciary.  In the majority of Wills these people are the same and the Executor will simply change his responsibility from an Executor to a Trustee at the end of the administration period.