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Subject: On the Function of the Testamentary Executor
Author: Ye Yingping, Li Yong
Keyword: testamentary executor, execute testament
Newspapers published: Journal of China Women's University
Issue No. original: No.2, 2013
The testamentary executor not only plays a role in protecting the heritage,guaranteeing and limiting the realization of the inheritance,but is also one of the indispensable essential conditions of the implementation of our future national inheritance tax system.Its independent legal status means that the testamentary executor should be entitled to the legal right and assume the legal obligation to ensure the realization of the testament,no matter in procedural law or in substantive law,in the process of discharging its duties,such as participating in the judicial action,safeguarding rights and interests of the testamentary successor,and disentangling and administrating the inheritance.
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