29/04/2026
Probate Matters, Will and Letter of Administration : Responsibilities Of Executors Of Estate In Nigeria
When a person dies, their estate has to be managed and distributed to beneficiaries following a legal process. If the person dies leaving a Will (Testate) the executor(s) appointed by the testator becomes legally responsible for carrying out the wishes of the deceased properly concerning their estates and other assets as written in the Will.
In Nigeria, the role of the Executor is governed by Wills Act, the Administration of Estates Laws, and the Wills Law of the State in which the Testator resided.
Understanding The Role Of An Executor
An executor is the person appointed by the Testator in a valid will to administer the estates upon their demise. The authority conferred on the executor takes effect immediately the testator dies. However, it becomes formally recognized on obtainment of Letter of Probate from the High Court.
A testator can appoint more than one person (not more than four) to become executors and they could be trusted friends, or a legal practitioner. An executor must be a fiduciary; acting in the best interest of the beneficiaries.
Duties and Responsibilities Of Executors
Apply for Letters of Probate
The first duty of an executor or beneficiary of an estate is to apply for and obtain the letters of probate from the High Court which formally confirms the power to act as an Executor even though the will already bestowed the power.
Estate’s Assets Preservation and Valuation
The Executor is to identify, locate, and secure all assets belonging to the deceased which may include, bank accounts, real estate properties, shares, personal properties, vehicles, and digital assets. To be certain everything is in order, professional valuers can be hired to carry out accurate valuation of the properties so that the assets can be shared equally among beneficiaries.
Payments of Debt and Liabilities
The executor is to settle all debt, taxes and liabilities which may include funeral fees, outstanding loan, personal income tax, or rent before distributing the assets to beneficiaries. Failure to do entails being liable for any unpaid debts.
Distribution Of Assets
Once all debts and taxes are settled, the executor can now distribute the remaining assets according to the provisions of the will without impartiality. On no account should the executor divert some of the assets to him/herself to about legal disputes and breach of trust.
Reporting Account Records
Record keeping and reporting is an integral part of the duties of the executor. At the end of everything, the executor will be required to give account of all how assets where received, sold, disbursed, etc.
The account reporting may be required by beneficiaries or the probate court. Therefore, it is important that the executor maintains transparency and fairness all through the process.
Exhibit Fairness
The duty of the executor is also to ensure that the assets are disbursed fairly to all beneficiaries according to the dictates of the Will. There should be no iota of favoritism or partiality to any beneficiary.
Powers Of Executors
Executors we not only confined to duties alone, they possess certain legal powers that allow them administer the estate properly. They include;
Power to sell, lease, mortgage, or manage the deceased property
Power to initiate or protect legal actions on behalf of the estate.
Power to employ professional (e.g. accountants, valuers, or lawyers) to assist in estate management.
Power to allocate the estate to beneficiaries after debts and taxes are settled.
The duties of an Executor in administering the estate of a deceased person are a great legal responsibility that is essential and cannot be overemphasized. The executor serves as the connection between the deceased assets and the beneficiaries, ensuring that the assets are distributed fairly, with accountability and diligence as required by the Nigerian law
We encourage executors or beneficiary of an estate to follow due process, abiding by probate rules and fiduciary obligations while administering a deceased estate and particularly seek legal help from vast experienced lawyers Nigeria.