What is the difference between an executor and a trustee under a will?
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What is the difference between an executor and a trustee under a will?

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25.06.2026

My aunt’s will names the same two people as executors and trustees, and I am not sure what the difference is or whether it matters. Could you explain the roles and why the distinction might be important?

Site Administration 27.06.2026
reply date: 27.06.2026

An executor's role is to administer the deceased's estate: to collect the assets, pay debts and taxes, and then distribute what remains according to the will. A trustee's role arises if the will creates an ongoing trust, for example, holding assets for a minor beneficiary until they reach a certain age, or setting up a trust for a family member's benefit over time. Once the estate administration is complete, the same people, or different people, can continue as trustees managing that fund under the Trusts Act 2019 and the terms of the will. The distinction matters because the duties, the time period involved and the potential liability differ, and a person acting as trustee for a long period needs to keep proper accounts and act in the beneficiaries' best interests on an ongoing basis, not just complete a one-off administration.

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