{{Ombox| type = | image = [[File:Tips_&_Tools_-_DRAFT_-_2017-03-16_v5_web.jpg|link=]]| style = width: {{{width|50%}}}; background:#ffffff; border:1px solid black; right| textstyle = font-size:100% PLSTipsbox| text = <div>The executor is a trustee, bound to act for the good of the estate, even though the executor may also be a beneficiary or have a personal interest in the estate assets. The executor must put the interests of the estate before their own personal interests. As a trustee, the executor is accountable to the beneficiaries. For example, as executor, you must keep records and give all beneficiaries a final statement of accounts.</div>