Generally stated, the role of the executor of an estate is to ensure that all assets are distributed as per the decedent's wishes. They're also responsible for ensuring that creditors are paid off as well.
Getting your estate plan together is a relief for most people. Just knowing that it is all done can bring you a sense of peace. One factor that you have to think about when you are making the estate plan is who is going to be the executor of the estate.
Some people have sizable estates that they know are going to be taxes when they pass away. For these individuals, it might be possible to lower the value of the estate before they pass away so that the estate won't be subjected to exorbitant taxes.