An Executor is the person or trust institution named in a will to settle an estate.

• Collect all assets and information regarding the estate.
• Settle debts and claims against the estate.
• Manage, maintain and protect the estate during the settlement period.
• Determine and pay all estate, inheritance and income taxes.
• Distribute the balance of the estate as directed by the will.
• Give an accurate final accounting to the Probate Court.

• Would your appointment cause dissension, jealousy or mistrust among the beneficiaries?
• Are you prepared, on short notice, to do everything to locate and inventory every last asset belonging to my estate?
• Do you have the necessary time to commit, often daily?
• Do you have experience in dealing with stocks, bonds, business ventures, valuable collections and so on?
• Can you resist the pressures of well-intended but poor advice?
• Have you had experience in helping inexperienced or elderly beneficiaries cope with difficult adjustments that result from a death in the family?
• Do you understand the difference between probate and non probate property?
• If need be, could you negotiate a sale of a business interest, real estate or other key asset?
• Do you have the expertise and patience to deal with disputes among heirs fairly and impartially?
• If someone owed me money will you make a concerted effort to collect on behalf of my beneficiaries, even though the task is unpleasant?
• Are you prepared to keep meticulous records of all estate transactions?
• Will you investigate any questionable claims against my estate and resist those that seem unjustified?
• Are you prepared to cope with all the special requirements that must be met when filing an income tax return?
• Do you understand the various decisions and elections that executors must make when federal estate tax returns are prepared?
• Can you pledge that the settlement of my estate will not be delayed interrupted because you are out of town on business, or on vacation, or ill?
• Are you prepared to see the job through even if it takes a year or more?
• Would settling my estate become an emotional burden to you?

• Our trust officers and staff have many years of experience in estate settlement.
• We are impartial and objective, yet sympathetic to the needs of your family.
• We are on the job full time, day in and day out.
• We are familiar with investments, real estate and business administration.
• We have the facilities and personnel needed to handle the job effectively.
• We are experienced in negotiation for the best possible price when assets must be sold.
• We are experienced in dealing with tax authorities, especially as to valuation of assets and we are informed about tax alternatives that can often mean substantial savings.
• Being part of a bank, we are subject to strict supervision and regulation, and we are financially responsible.
• Our fee is usually no more than for an inexperienced individual. Naming an individual unfamiliar with estate settlement may well result in considerable additional expense.
• You may designate JCB to take full responsibility to settle your estate or you may also name an individual to serve with us as co-executor.