New Jersey Probate Attorney Christine Matus Explains the Difference Between Executor and Administrator Roles in Estate Administration
RED BANK, NJ – When a person dies in New Jersey, the estate is administered either under the terms of a valid will or, in the absence of one, under New Jersey intestacy law. New Jersey probate attorney Christine Matus of Matus Law Group (https://matuslaw.com/executor-vs-administrator-what-is-the-difference/) is providing guidance on the key differences between executors and administrators, the duties each role carries, and how personal representatives are compensated under state law.
According to New Jersey probate attorney Christine Matus, the primary distinction between the two roles is how each is appointed. “An executor is named directly in the will by the person who created it, while an administrator is appointed by the New Jersey Surrogate’s Court when no will exists or when no valid executor is available,” Matus explains. “Both roles are referred to under the umbrella term ‘personal representative,’ and both carry the same fiduciary duties to the estate, its beneficiaries, and its creditors.”
New Jersey probate attorney Christine Matus notes that probate in New Jersey is typically handled through the Surrogate’s Court in the county where the decedent resided, with authority also existing in the Superior Court under Title 3B. When a will exists and a named executor is willing to serve, the estate is described as “testate” and is distributed according to the Last Will and Testament. When no will exists, the estate is “intestate,” and under N.J.S.A. 3B:10-2, letters of administration generally go first to the surviving spouse or domestic partner, then to the remaining heirs, and if none accept, to another fit person willing to serve.
The firm walks executors through the structured series of duties that follow appointment. Attorney Matus advises that an executor must locate and file the will with the Surrogate’s Court, obtain Letters Testamentary, inventory and value estate assets, notify creditors and validate or dispute claims, file the decedent’s final income tax returns, pay any New Jersey inheritance tax or federal estate tax owed, and distribute the remaining assets according to the will. For Red Bank families, this typically means filing with the Monmouth County Surrogate’s Court.
“For taxable federal estate tax cases, an alternate valuation election under IRC § 2032 may be available,” Matus explains. “Most estates, however, are valued using date-of-death values for probate and New Jersey inheritance tax purposes.” She also notes that if an estate is insolvent, the personal representative must pay claims in the statutory order of priority rather than first-come-first-served.
The firm also addresses simplified procedures for smaller estates. Matus highlights that an Affidavit of Surviving Spouse may be available when the intestate estate does not exceed $50,000, and an Affidavit of Next of Kin may be available for intestate estates not exceeding $20,000 when there is no surviving spouse, civil union partner, or domestic partner and the heir has the written consent of the other heirs. These procedures can help eligible family members collect assets without opening full probate.
Compensation for personal representatives in New Jersey is set by statute. Under N.J.S.A. 3B:18-14, corpus commissions are 5% of the first $200,000 received, 3.5% of the excess between $200,000 and $1,000,000, and 2% of amounts over $1,000,000. Under N.J.S.A. 3B:18-13, a fiduciary may also take a 6% commission on income received. “Real estate commissions only apply if the personal representative actually sells the property, and joint tenancy assets, payable-on-death accounts, and inter vivos transfers are excluded from the calculation,” Matus notes.
Attorney Matus also addresses what happens when a named executor cannot or will not serve. A named executor may renounce the appointment, and if no alternate is named, the Surrogate’s Court may appoint an administrator cum testamento annexo, meaning “with the will annexed,” to carry out the will’s directives. The firm emphasizes that an executor does not have the legal authority to appoint an administrator. If an executor resigns or becomes incapacitated, the Surrogate’s Court must make the appointment through a formal petition process.
For Monmouth County families dealing with the loss of a loved one and uncertain about their role as executor or administrator, working with an experienced probate attorney can help bring clarity to the estate settlement process, including applying for Letters of Administration, resolving creditor disputes, and meeting fiduciary requirements.
About Matus Law Group:
Matus Law Group is a Red Bank, New Jersey-based law firm focused on estate planning, probate, real estate, and special needs planning. Led by attorney Christine Matus, who has been admitted to the New Jersey Bar since 1995, the firm assists families throughout Monmouth County and across New Jersey with executor appointments, administrator applications, and estate administration matters. For consultations, call (732) 785-4453.
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Company Name: The Matus Law Group
Contact Person: Christine Matus
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Phone: (732) 785-4453
Address:125 Half Mile Rd #201
City: Red Bank
State: New Jersey 07701
Country: United States
Website: https://matuslaw.com/monmouth-county-nj/
