A Personal Representative (often called an Executor) is the person who is designated to manage the Estate Administration process. Their responsibility includes initiating the Estate Administration process, notifying all interested parties, managing the assets, paying all of the estate’s debts, and distributing assets to beneficiaries. The Personal Representative works closely with the attorney throughout the process. The Personal Representative can be paid a reasonable fee for his or her time and effort in administering the estate.
In most cases, the Personal Representative will not be personally liable for any estate expenses, including the payment of taxes. You would, however, as part of your fiduciary duty, be responsible for paying all estate expenses from the assets of the estate. If there are not enough assets to pay all estate expenses, the Commonwealth of Pennsylvania determines the priority of the expenses to be paid.