Administration of estates refers to management and settlement of estates of an intestate. Intestate is a person who dies without a legal will. Administration of estates is usually done under court supervision by appointing a person duly qualified and legally appointed. The person so appointed is called an administrator. The administrator is responsible for administering and settling the estate pursuant to the state statutory rules of descent and distribution. The responsibilities of an administrator include:

1. the collection of decedents’ assets;

2. payment of debts and claims against the estate;

3. payment of estate taxes;

4. distribution of remainder of the estate among those entitled thereto.