An heir is a person entitled to inherit from someone who dies without a will. It is often used more casually to include people who inherit under a will. A testator is the maker of the will. He/she determines how and to whom the estate will pass. The executor is named by the testator in the will to handle the estate after death. The executor is entrusted with paying debts, collecting property, and disbursing it according to the terms of the will.