The executor of the will makes sure that all debts/taxes are paid and then makes sure that what remains is transfered to the heirs or other parties so designated. It is important that the executor has a high degree of honesty and impartiality.
An executor (paid or unpaid) represents the decedent's estate in court proceedings, gathers estate assets, pays estate creditors, and distributes the estate's remaining assets to recipients named in the will.
As the name implies he/she is that one that completes and executes the statements and provision of a persons will. Their are also responsibile to make sure all legal implications of the will are finalized with the state and/or federal tax issues involved. This role can be very sensitive and problemsome in nature.