A Trustee is a person chosen to follow instructions set forth in a trust document. The Trustor, or person whose wishes are expressed in the trust, makes the decision as to how all assets are to be managed and distributed, including providing an (at least) annual court or non-court approved formal accountings. A Successor Trustee fulfills the role in place of the original trust creator (Settlor).

The essential purpose of a special needs trust is usually to improve the quality of an individual’s life without disqualifying him or her from eligibility for public benefits. Therefore, one of the central duties of the trustee of a special needs trust is to understand what public benefits programs might be available to the beneficiary and how receipt of income, or provision of food or shelter, might affect eligibility.

The person named in a Will as the one who will carry out the terms in the Will as it goes through the probate process in Court after the Will maker has passed away.

This refers to the administration process and closing of a probate case (when a decedent passes away without a will or trust). This typically includes inventorying and appraising the assets, paying and collecting debts, preparing and filing tax returns, and distributing the remaining assets.