Executor vs. Administrator — What Is the Difference
The terminology depends on whether there was a will.
Executor: Named in the will. The testator (the person who wrote the will) chose this person specifically. When the probate court validates the will and issues Letters Testamentary, the executor has legal authority to act.
Administrator: Appointed by the court when there is no will, or when the named executor cannot serve. The court follows a statutory preference order — typically spouse first, then adult children, then other relatives — and issues Letters of Administration. The administrator has the same legal authority and the same fiduciary duties as an executor.
The day-to-day responsibilities are identical. The only practical difference is how the authority is granted.
Who Can Serve as Executor in Georgia
Georgia law sets basic requirements for an executor. The person must be:
At least 18 years old. Minors cannot serve as executor regardless of what the will says.
Mentally competent. The executor must have legal capacity to act on their own behalf.
Willing to serve. Named executors are not required to accept the role. A person named in a will can renounce the appointment, and the court will appoint an alternate.
There is no Georgia requirement that the executor be a Georgia resident, an attorney, or a financial professional. Out-of-state executors are permitted, though some Georgia courts may require an in-state agent for service of process.
How the Executor Gets Legal Authority
Naming someone as executor in your will does not immediately give them authority to act. The executor must be formally appointed by the probate court before they can take any legal action on behalf of the estate.
The process: the executor (or an interested party) files the will and a petition with the probate court in the county where the deceased lived. The court validates the will and issues Letters Testamentary — the document that proves the executor’s authority to third parties (banks, brokerages, title companies, the DMV). Without Letters Testamentary, no institution will cooperate with the executor’s requests.
Until the letters are issued, the executor has no more legal authority over the estate than any other person. Family members who take action on the estate before formal appointment — moving assets, paying bills from estate accounts — can create legal problems for the estate.
The Executor’s Core Responsibilities
Locate and secure estate assets. The executor’s first job is to identify everything the deceased owned, locate the assets, and secure them against loss or theft. Real estate must be maintained. Financial accounts must be monitored. Business interests must be managed or stabilized.
File an inventory with the court. Georgia law requires the executor to file a complete inventory of estate assets — with values as of the date of death — within a court-specified period after appointment. Non-liquid assets require professional appraisal.
Notify creditors and resolve debts. The executor publishes notice for four consecutive weeks, reviews incoming creditor claims, pays valid ones in priority order, and disputes invalid ones. No distributions to heirs until all valid debts are resolved.
File required tax returns. The executor files a final individual income tax return for the deceased covering the period from January 1 through the date of death. If the estate generates income during administration, an estate income tax return may also be required. Georgia has no state estate tax.
Manage estate property during probate. Real estate must be maintained. Mortgages must be paid. Business operations may need to continue. Investment accounts must be managed conservatively. The executor is responsible for every decision made about estate assets during the 9-to-18-month administration period.
Distribute assets and petition for discharge. Once debts are paid and taxes filed, the executor distributes assets to the heirs named in the will — in the amounts and proportions specified. The executor then files a petition for discharge, providing the court with a full accounting. When the court grants the discharge, the executor’s legal responsibilities end.
The Fiduciary Standard — What It Actually Means
Georgia law imposes a fiduciary duty on executors that is among the most stringent in state law. A fiduciary must:
Act in the best interest of the estate and all beneficiaries — not in their own interest, and not in the interest of any one heir over others.
Avoid self-dealing. An executor cannot purchase estate assets at below-market prices, hire themselves for services at above-market rates, or make decisions that benefit themselves at the estate’s expense.
Maintain accurate records. Every transaction — every dollar received and every dollar paid — must be documented. The executor files an annual accounting with the court showing exactly where the estate’s money went.
Make conservative investment decisions. The executor must not speculate with estate assets. Prudent management is required — not maximizing returns.
An executor who violates these duties can be removed by the court, required to repay losses to the estate from their personal assets, and potentially sued by the heirs. The role is not a formality.
How the Executor Is Compensated
Under O.C.G.A. § 53-7-60, an executor in Georgia is entitled to a commission of 2.5% of every dollar received by the estate and 2.5% of every dollar paid out.
On a $500,000 estate: 2.5% on the $500,000 coming in is $12,500. 2.5% on the $500,000 going out is another $12,500. Total executor compensation: $25,000.
A family member serving as executor can waive this commission — and most do. But the waiver must be a deliberate choice. A family member who assumes they will not be paid may be surprised to find that other family members expect them to waive it, or that they themselves did not realize the payment was discretionary. Discuss this before you name anyone as executor in your will.
If the executor hires an attorney to help administer the estate, attorney fees are paid separately from estate assets. The executor fee and attorney fee are two separate expense categories.
What Happens When the Named Executor Cannot Serve
If the named executor is deceased, incapacitated, or renounces the role, the will typically names an alternate. If no alternate is named, or if the alternate also cannot serve, the probate court appoints an administrator following the statutory preference order: surviving spouse first, then adult children, then other relatives, then a neutral third party.
The court-appointed administrator has full authority to administer the estate and receives the same statutory commission the named executor would have received.
The Successor Trustee — How a Trust Changes This
A revocable living trust does not have an executor. Instead, it has a successor trustee — the person designated to manage and distribute trust assets after the trustor’s death.
The successor trustee’s role is similar in function — managing assets, paying legitimate debts, distributing to beneficiaries — but fundamentally different in structure. The successor trustee operates privately, without court supervision, without a publication requirement, and without the nine-month minimum timeline. Most successor trustees complete the distribution process within 30 to 60 days.
The successor trustee is not required to post a bond, file court documents, or publish notices. Their authority comes from the trust document, not from a court order. For families choosing between an executor and a successor trustee, the operational difference is significant. See Revocable Living Trust for how this structure works in practice.
For the full picture of what the executor manages during probate, see What Happens During Probate in Georgia?
For the costs associated with executor compensation and the rest of the probate process, see How Much Does Probate Cost in Georgia?
