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Administrator

A person appointed by the court to manage and take charge of the assets and liabilities of a decedent who has died without making a valid will.

When such a person is a male, he is called an administrator, while a woman is called an administratrix. An administrator c.t.a. (cum testamento annexo, Latin for "with the will annexed") is appointed by the court where the testator had made an incomplete will without naming any executors or had named incapable persons, or where the executors named refuse to act. A public administrator is a public official designated by state law to perform the duties of administration for persons who have died intestate.

An executor differs from an administrator in that he or she is named in the decedent's will to manage the estate. If an executor dies while performing these duties, a court will appoint an administrator de bonis non cum testamento annexo (Latin for "of the goods not (already) administered upon with the will annexed") to complete the distribution of the decedent's estate. This term is often abbreviated: administrator d.b.n.c.t.a.

Annuity - Classification, Tax Aspects [next] [back] Administrative Procedure Act of (1946)

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