The personal representative has three kinds of duties to the estate and its beneficiaries:

• the duty to be impartial (that is, not to favor the interests of one party over another);
• the duty of undivided loyalty (not to put one’s own interests in conflict with the interests of the estate); and
• the duty to administer the estate with care and prudence

The PR also has specific duties, including:

• collecting and taking an inventory of the assets of the estate;
• managing these assets during the period of administration and paying the estate bills, including claims of creditors, expenses of administration and any taxes; and
• making distribution to the heirs or the beneficiaries under a will.